IDEAS home Printed from https://ideas.repec.org/p/osf/osfxxx/4gxnp.html
   My bibliography  Save this paper

Pengaruh Integritas, Pengetahuan Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajip Pajak

Author

Listed:
  • Khotimah, Nurul
  • Jamali, Hisnol
  • Amin, Asbi

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Integritas, Pengetahuan dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama (KPP) Makassar Utara. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan tekhnik sampel jenuh. Populasinya sebanyak 45 Account Representative (AR) pajak di Kantor Pelayanan Pajak (KPP) Pratama Makassar Utara dan sampelnya sebanyak 45 Account Representative (AR). Hasil kuesioner tersebut telah diuji validitas dan reliabilitasnya, juga telah diuji asumsi klasik berupa Normalitas, Multikolinearitas, Heteroskedastisitasnya. Metode Analisis data menggunakan tekhnik analisis dekstiptif dan Regresi Berganda. Hasil penelitian ini menunjukkan bahwa integritas tidak berpengaruh terhadap kepatuhan wajib pajak, pengetahuan dan pemahaman perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak

Suggested Citation

  • Khotimah, Nurul & Jamali, Hisnol & Amin, Asbi, 2018. "Pengaruh Integritas, Pengetahuan Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajip Pajak," OSF Preprints 4gxnp, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:4gxnp
    DOI: 10.31219/osf.io/4gxnp
    as

    Download full text from publisher

    File URL: https://osf.io/download/5b70ec3490a7e0001987e536/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/4gxnp?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:osfxxx:4gxnp. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://osf.io/preprints/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.