Fathonah, Zani Khusnul (1257003) (2014) Pengaruh Kecerdasan Spiritual, Persepsi Pelaksanaan Sensus Pajak Nasional dan Modernisasi Administrasi Perpajakan terhadap Kepatuhan Pajak Orang Pribadi (Studi Empiris di Kantor Pelayanan Pajak Pratama Kota Bandung). Masters thesis, Universitas Kristen Maranatha.
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Abstract
Strategy of the government in improving tax compliance levels of society have been carried out, one with the modernization of tax administration, not only that the government was doing the implementation of the national tax census, with the aim of taxpayer data collection and to find out how the public response to the implementation of the tax census , but the most important is the awareness of the community to pay the taxes that come from themselves. The purpose of this study was to determine the effect of spiritual intelligence, perception and implementation of the national tax census modernization of tax administration to individual tax compliance, either partially or simultaneously. The population in this study was effective individual taxpayers registered with the tax office pratama city of Bandung, while the sample in this study as many as 100 people were classified into effective taxpayer. Taxpayer chooses effective as the sample, because the taxpayer effectively regarded as routine in the taxpayer paying tax obligations, so you will know what the underlying background in paying their taxes. The sampling technique was purposive sampling. The results of multiple regression analysis with SPSS 19 showed that simultaneous spiritual intelligence, perception and implementation of the national tax census significant modernization of tax administration to tax compliance, while partially spiritual intelligence have a significant influence on keatuhan taxes, while the perception of the implementation of the national tax census does not have a significant influence on tax compliance, as well as the modernization of the tax administration does not have a significant influence on tax compliance.
| Item Type: | Thesis (Masters) |
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| Uncontrolled Keywords: | spiritual intelligence, perception of the implementation of the tax census, modernization of tax administration and tax compliance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 57 Master's Degree in Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 03 Dec 2015 09:55 |
| Last Modified: | 03 Dec 2015 09:55 |
| URI: | http://repository.maranatha.edu/id/eprint/17774 |
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