FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PENGRAJIN DALAM MEMILIKI NPWP DI KABUPATEN GIANYAR

  • Putu Waras Wirapati

Abstract

The tax compliance problems is a fundamental problem in Indonesia. One kind indicator of tax compliance is to have a Taxpayer Identification Number (TIN). Given the taxpayer compliance have a TIN is an important factor for the increase in tax revenue, it is necessary to study the factors that affect adherence in Taxpayer have a Taxpayer Identification Number (TIN). The purpose of this study to determine whether the Taxpayer understanding of tax, Taxpayer income, the perceived benefits of Taxpayer and Taxpayer compliance sanctions affecting the tax in this case to have a TIN of Craftsmen in Gianyar regency. This research use a multiple linear regression techniques. Data were obtained through of 58 questionnaires of the Craftsmens in District of Tegalalang and Tampaksiring Gianyar. The results showed that the Taxpayer understanding, Taxpayer income, the perceived benefits of Taxpayer and tax penalties positive effect on compliance in the Craftsmen to have a TIN.

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Published
2014-08-18
How to Cite
WIRAPATI, Putu Waras. FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PENGRAJIN DALAM MEMILIKI NPWP DI KABUPATEN GIANYAR. E-Jurnal Akuntansi, [S.l.], v. 8, n. 2, p. 294-307, aug. 2014. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/8167>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

taxpayer understanding, taxpayer income, taxpayer perceived benefits, tax penalties,compliance of craftsmen in having TIN