Pengaruh Informasi dan Sifat Lupa Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi dalam Melaporkan SPT Tahunan PPh Pasal 21
| Main Author: | Siringoringo, Whereson |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
President University Press
, 2020
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| Subjects: | |
| Online Access: |
https://e-journal.president.ac.id/presunivojs/index.php/JAAF/article/view/1224 https://e-journal.president.ac.id/presunivojs/index.php/JAAF/article/view/1224/659 |
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article-1224 |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Pengaruh Informasi dan Sifat Lupa Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi dalam Melaporkan SPT Tahunan PPh Pasal 21</title><creator>Siringoringo, Whereson</creator><subject lang="en-US">Taxation; Accounting</subject><subject lang="en-US">information, Forgetfulness, Tax Compliance, Tax Article 21</subject><description lang="en-US">Tax-based revenues are the backbone of the country's biggest source of funding this decade. Income tax as one of the central taxes that adhere to the Self Assessment System which requires compliance from the Taxpayer. The research is aim to determine the effect of Information and Forgetfulness Taxpayers on compliance with taxpayers in reporting the annual Income Tax Article 21. The research method used is quantitative with the study population is an Individual Taxpayer domiciled in Jabodetabek, using primary data obtained by using a questionnaire given to the research samples with the Non probability method, Accidental Sampling. The method of data analysis is multiple linear regression analysis. This study conclude that the Information variable has a positive significant effect on taxpayer compliance in reporting annual income tax returns, and the variable nature of forgetfulness does not have a negative significant effect on taxpayer compliance in reporting the annual income tax article 21, and simultaneously the information variable and the nature of forgetfulness have a significant effect to the compliance of taxpayers in reporting the annual income tax article 21.</description><publisher lang="en-US">President University Press</publisher><contributor lang="en-US"/><date>2020-09-30</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Other:</type><type>File:application/pdf</type><identifier>https://e-journal.president.ac.id/presunivojs/index.php/JAAF/article/view/1224</identifier><identifier>10.33021/jaaf.v4i1.1224</identifier><source lang="en-US">JAAF (Journal of Applied Accounting and Finance); Vol 4, No 1 (2020): JAAF (Journal of Applied Accounting and Finance); 21-35</source><source>2580-1791</source><language>eng</language><relation>https://e-journal.president.ac.id/presunivojs/index.php/JAAF/article/view/1224/659</relation><rights lang="en-US">Copyright (c) 2020 JAAF (Journal of Applied Accounting and Finance)</rights><recordID>article-1224</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other Other: File:application/pdf File Journal:Journal |
| author |
Siringoringo, Whereson |
| title |
Pengaruh Informasi dan Sifat Lupa Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi dalam Melaporkan SPT Tahunan PPh Pasal 21 |
| publisher |
President University Press |
| publishDate |
2020 |
| topic |
Taxation Accounting information Forgetfulness Tax Compliance Tax Article 21 |
| url |
https://e-journal.president.ac.id/presunivojs/index.php/JAAF/article/view/1224 https://e-journal.president.ac.id/presunivojs/index.php/JAAF/article/view/1224/659 |
| contents |
Tax-based revenues are the backbone of the country's biggest source of funding this decade. Income tax as one of the central taxes that adhere to the Self Assessment System which requires compliance from the Taxpayer. The research is aim to determine the effect of Information and Forgetfulness Taxpayers on compliance with taxpayers in reporting the annual Income Tax Article 21. The research method used is quantitative with the study population is an Individual Taxpayer domiciled in Jabodetabek, using primary data obtained by using a questionnaire given to the research samples with the Non probability method, Accidental Sampling. The method of data analysis is multiple linear regression analysis. This study conclude that the Information variable has a positive significant effect on taxpayer compliance in reporting annual income tax returns, and the variable nature of forgetfulness does not have a negative significant effect on taxpayer compliance in reporting the annual income tax article 21, and simultaneously the information variable and the nature of forgetfulness have a significant effect to the compliance of taxpayers in reporting the annual income tax article 21. |
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Universitas Presiden |
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