Pengaruh Pemahaman Peraturan Perpajakan, Sosialisasi Perpajakan dan Edukasi Perpajakan terhadap Tingkat Kepatuhan Wajib Pajak Pegawai Direktorat Navigasi Penerbangan
DOI:
https://doi.org/10.31334/jupasi.v6i2.4358Keywords:
Understanding Tax Regulations, Tax Socialization and Tax Education, Level of Taxpayer Compliance,Abstract
The background to this thesis is non-compliance with employee tax regulations in government agencies. The aim of this research is to influence the understanding of tax regulations, tax socialization and tax education together on the level of taxpayer compliance in employees of the aviation navigation directorate. The research method used was descriptive quantitative through distributing questionnaires, with a population of 180 employees from the aviation navigation directorate and a sample of 45 respondents. Research using validity test analysis, reliability test, multiple regression analysis and coefficient of determination, T test, F test. With the help of SPSS V.27 the research results show that: Understanding tax regulations has a positive and significant effect on employee taxpayer compliance in paying taxes.
References
Abut 2017. Perpajakan Indonesia. Jakarta Diadit Media
Arikunto, S. 2017. Prosedur Penelitian: Suatu Pendekatan Praktik. Jakarta: Rineka Cipta
Berger, Peter L., and Thomas Luckman. 2017. "The Social Contruction of Reality,(terj), Hasan Basri, Tafsir Sosial Atas kenyataan." Jakarta: LP3ES:
Chaizi, Nasucha. 2014. Reformasi Administrasi Publik: Teori dan Praktik. Jakarta: Grafindo
Djumadi, 2017, Hukum Perburuhan Perjanjian Kerja, Raja Grafindo Persada, Jakarta
Effendy, Onong Uchjana. 2019. Hubungan Masyarakat Suatu Studi Komunikasi. Bandung: PT Remaja Rosdakarya
Fidel. 2016. Cara Mudah dan Praktis Memahami Masalah-Masalah Perpajakan. Jakarta: Muria Kencana.
Fraenkel, Jak R. and Wallen, Norman E. 2018 Student Workbook To Accompany How To Design and Evaluate Research In Education. McGraw-Hill,
Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan SPSS. Semarang: Badan Penerbit UNDIP
Gunadi. 2016. Akuntansi Pajak. Jakarta: Gramedia Wydia Sarana Indonesia. Irawan, Prasetya. 2018. Logika dan Prosedur Penelitian. ST1A- LAN. Jakarta :
Hanke, John E. et. all.
Mardiasmo. 2017. Perpajakan Edisi Revisi. Yogyakarta: Andi Notoatmojo. 2017. Perpajakan. Jakarta: Salemba Empat..
Nurmantu, Safri. 2013. Pengantar Perpajakan. Jakarta: Granit. Prabowo 2017, AkuntansiPerpajakanTerapan, Jakarta
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Pajak Vokasi (JUPASI). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Pajak Vokasi (JUPASI), spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Pajak Vokasi (JUPASI) permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Pajak Vokasi (JUPASI) on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Pajak Vokasi (JUPASI) will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Pajak Vokasi (JUPASI) will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Pajak Vokasi (JUPASI) will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Pajak Vokasi (JUPASI) editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.