Pengaruh kepemilikan NPWP, sistem self assessment, dan peraturan pemerintah nomor 46 terhadap kepatuhan wajib pajak Usaha Mikro di Galaxy Mall Surabaya dalam membayar pajak.

Surya, David Marta (2014) Pengaruh kepemilikan NPWP, sistem self assessment, dan peraturan pemerintah nomor 46 terhadap kepatuhan wajib pajak Usaha Mikro di Galaxy Mall Surabaya dalam membayar pajak. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Abstract

The aim of this research is to analyze the influence having a Taxpayer Registration Number (TRN), Self Assessment System, and Government Regulation number 46 upon to the taxpayers compliance of micro enterprises in fulfilling their taxes obligations. Primary data of the research acquired from questioner research with personal tax payers of micro enterprises in Galaxy Mall Surabaya and second data acquired this research. To analyze how independent variables influence dependent variable, this research used multiple linear regression analysis in SPSS 21 for Windows. Based on multiple linear regression found that having a Taxpayer Registration Number (TRN) and Government Regulation number 46, significantly influence the taxpayers compliance. While the other independent variable, Self Assessment System, has no significant influence upon to the taxpayer compliance of micro enterprises. With R Square 71,1% perceives that having a Taxpayer Registration Number (TRN), Self Assessment System, and Government Regulation number 46 simultaneously have a significant influence upon to the taxpayers compliance of micro enterprises. While 28,9% is determinate by other variables that are unknown and not included in this regression analysis.

Item Type:

Thesis (Undergraduate)

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