Analisis Pengaruh Tingkat Tax Knowledge dan Gender Terhadap Tax Compliance: Studi Kasus pada Wajib Pajak Orang Pribadi di Bandung

Debbianita, - and Carolina, Verani (2013) Analisis Pengaruh Tingkat Tax Knowledge dan Gender Terhadap Tax Compliance: Studi Kasus pada Wajib Pajak Orang Pribadi di Bandung. Project Report. Jurusan Akuntansi Universitas Kristen Maranatha, Bandung. (Unpublished)

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Abstract

This research aims to examine whether tax knowledge and gender influence on Individual Taxpayer compliance. Tax compliance is a major issue due to Self Assessment System. Taxpayers granted with trust from the Government to fulfill his tax duties. So that in this system, Direktorat Jenderal Pajak (DJP) are the controller. In accordance to voluntary principle, it is necessary to make taxpayers have a voluntary compliance. Tax knowledge and gender are one of the factor contributed in determining taxpayers behavior. This research performed by distributing questionnaires to Individual Taxpayer in Bandung. Data was proccessed using ANOVA and the results show that tax knowledge have an impact on Individual Taxpayers compliance. In addition, gender also affect Individual Taxpayers compliance, but tax knowledge are not interact with gender in influencing Individual Taxpayers compliance. The importance of tax knowledge can be acted by organizing the continuous socializations, tax illuminations, seminars, workshops, etc.

Item Type: Monograph (Project Report)
Uncontrolled Keywords: Tax Knowledge, Gender, and Tax Compliance.
Subjects: H Social Sciences > HG Finance
Depositing User: Perpustakaan Maranatha
Date Deposited: 16 May 2013 01:53
Last Modified: 16 May 2013 01:53
URI: http://repository.maranatha.edu/id/eprint/3448

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