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Path: Top Jurnal Ekonomi 2016

Pengaruh Pemahaman Wajib Pajak Akan Sanksi Terhadap Tax Compliance

Jurnal FE. Oktober 2015
Journal from JBPTUMMIPP / 2016-08-09 15:09:55
Oleh : Gatot Wahyu Nugroho1), Ismet Ismatullah2), Ai Nurlita3), Universitas Muhammadiyah Sukabumi
Dibuat : 2016-08-09, dengan 1 file

Keyword : Pajak, Pemahaman Pajak, Kepatuhan Pajak
Subjek : Pajak

The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayers in Sukabumi City by using several independent variables such as level of understanding of taxpayer and tax penalties. The purpose of this study was to analyze the influence of understanding of the taxpayer and tax sanctions against an individual taxpayer compliance in Sukabumi City.

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ID PublisherJBPTUMMIPP
OrganisasiUniversitas Muhammadiyah Sukabumi
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KotaSukabumi
DaerahJawa Barat
NegaraIndonesia
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