Open AccessPENGARUH PERSEPSI WAJIB PAJAK DAN PREFERENSI RISIKO TERHADAP KEPATUHAN WAJIB PAJAK
Author(s) -
Wiwit Irawati,
Arum Sari
Publication year - 2019
Publication title -
jab (jurnal akuntansi barelang)
Language(s) - English
Resource type - Journals
eISSN - 2580-5118
pISSN - 2548-1827
DOI - 10.33884/jab.v3i2.1223
Subject(s) - taxpayer , multicollinearity , normality test , test (biology) , psychology , compliance (psychology) , preference , heteroscedasticity , actuarial science , linear regression , accounting , business , statistics , econometrics , statistical hypothesis testing , economics , social psychology , mathematics , political science , law , paleontology , biology
This study aims to examine the effect of Taxpayer Perception and Risk Preference on Taxpayer Compliance. Taxpayer compliance is a very important thing and is needed so that the state revenue in the tax sector is maximized. This research was conducted using convenience sampling with a sample of 100 respondents from individual taxpayers at the Jakarta KPP Kebayoran Baru Tiga. The data used are primary data through a questionnaire containing respondents' answers. The data analysis used in this study is multiple linear regression analysis, which includes the Determination Coefficient Test, T Test and F Test. Before the hypothesis test, the collected data will be through a data quality test consisting of Normality Test, Multicollinearity Test and Heteroscedasticity Test. The results of this study indicate that Taxpayer Perception has a positive and significant effect on Taxpayer Compliance. While Risk Preference does not affect Taxpayer Compliance. But simultaneously Taxpayer Perception and Risk Preference have a significant effect on Taxpayer Compliance