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Analisis Kepatuhan Pelaporan SPT Tahunan PPH Orang Pribadi Karyawan Pada Divisi Customer Development PT Unilever Indonesia, Tbk
Bibliografi
Author:
VIRDIA, SITA RATNA
;
Ardiati, Agatha Yovita Kristia
(Advisor)
Topik:
Pajak
;
Pajak Penghasilan
;
Surat Pemberitahuan
;
Kepatuhan Pajak
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2015
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Sita Ratna Virdia's Undergraduate Theses.pdf
(591.57KB;
76 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
FEA-6391
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
This research aimed to test compliance reporting Annual Individual Income Tax Return of employees at Customer Development division PT Unilever Indonesia, Tbk. This research uses several variables that are factored, such as knowledge and understanding of tax rules, perception of taxpayer on tax benefits, and perception of taxpayer on quality service of tax institution. Research conducted a quantitative study using data collection methods such as questionnaires completed by 47 respondents are employees in division of Customer Development PT Unilever Indonesia, Tbk. The analysis technique used in this research is multiple linear regression is to test F (collectively - together) and partial test (t-test). The results showed that the knowledge and understanding of tax rules, the perception of taxpayer on tax benefits, and the perception of taxpayers on quality service of tax institution have a significant positive effect on compliance reporting Annual Individual Income Tax Return of employees in Customer Development division at PT Unilever Indonesia, Tbk.
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