Peranan Struktur Pengendalian Internal Terhadap Kepatuhan Wajib Pajak dalam Menerapkan Self Assessment System (Studi Kasus pada CV. Maju Lestari)

Wijaya, Alexander Wijaya (1051030) (2014) Peranan Struktur Pengendalian Internal Terhadap Kepatuhan Wajib Pajak dalam Menerapkan Self Assessment System (Studi Kasus pada CV. Maju Lestari). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris untuk menguji peranan pengendalian internal yang terdiri dari: lingkungan pengendalian, penaksiran resiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan, terhadap kepatuhan wajib pajak dalam menerapkan self assessment system. Penelitian dilakukan di CV. Maju Lestari, Cibeurem. Metode yang digunakan dalam penelitian adalah observasi, wawancara, dan penyebaran kuesioner. Pemilihan responden dilihat dari jabatan kerja yang berkaitan dengan permasalahan yang diteliti. Hasil penelitian menunjukan bahwa struktur pengendalian internal berpengaruh positif terhadap kepatuhan wajib pajak dalam menerapkan self assessment system.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: struktur pengendalian internal, kepatuhan wajib pajak, dan self assessment system
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 22 Jan 2015 02:46
Last Modified: 22 Jan 2015 02:46
URI: http://repository.maranatha.edu/id/eprint/9269

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