PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PERSEPSI TENTANG SANKSI PA-JAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA WPOP DI MASPION SQUARE SURABAYA)

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PERSEPSI TENTANG SANKSI PA-JAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA WPOP DI MASPION SQUARE SURABAYA)

Tax is source of funding in the country, which are crucial in Indonesia. Tax System in Indonesia using the self-assessment system requires taxpayers to calculate, pay, and report himself to the KPP. This system requires taxpayers independence that can affect the level of tax compliance. There are se...

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Bibliographic Details
Main Authors: Michael Michael, Hartono Rahardjo, Ronny Irawan
Format: Article
Language:English
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2013-01-01
Series:Jurnal Akuntansi Kontemporer
Subjects:
pemahaman peraturan perpajakan
kesadaran wajib pajak
persepsi tentang sanksi pajak
kepatuhan wajib pajak
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/2615

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