文章基本信息

标题：Pengaruh Pemahaman Akuntansi dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak pada KPP Pratama Madiun
本地全文：下载
作者：Huda Trihatmoko ; Muhammad Raihan Mubaraq
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2020
卷号：30
期号：9
页码：2231-2243
DOI：10.24843/EJA.2020.v30.i09.p05
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：The research aims to provide empirical evidence of the influence understanding of accounting and understanding of taxation on taxpayer compliance. Measurement of variables in this study using a Likert scale from scale 1 to strongly disagree to scale 4 to strongly agree. The sample in this study was 112 individual taxpayers in KPP Pratama Madiun. Sampling refers to the Slovin formula with a purposive sampling method and analyzed using multiple linear regression. The results of this study indicate that the understanding of accounting has no effect on taxpayer compliance while understanding of taxation has an effect on taxpayer compliance.
关键词：Pemahaman Akuntansi; Pemahaman Perpajakan; Kepatuhan Wajib Pajak.