Open AccessTHE EFFECT OF TAXATION ADMINISTRATION REFORM AND TAXTATION KNOWLEDGE ON COMPLIANCE OF PKP
Author(s) -
Abdul Hafiz Tanjung
Publication year - 2020
Publication title -
accruals (accounting research journal of sutaatmadja)
Language(s) - English
Resource type - Journals
eISSN - 2615-0409
pISSN - 2614-5286
DOI - 10.35310/accruals.v4i01.233
Subject(s) - taxable income , respondent , compliance (psychology) , simple random sample , accounting , business , population , medicine , psychology , political science , environmental health , law , social psychology
This research aims to give an overview about administrative reform taxation, taxtation knowledge and compliance taxable enterpreneur for VAT purposes (PKP) descriptively, and whether there is or not an influence of administrative reform taxation and taxtation knowledge towards compliance taxable enterpreneur for VAT Purposes on KPP Pratama Cibeunying Kaler. Data used in this research was primer data collected by using questionnaire which was distributed to respondents. Respondent in this research is PKP listed on KPP Pratama Cibeunying Kaler. Amount of samples obtained as many as 49 PKP taken by method Simple Random Sampling from 96 PKP as a population. As for the research method used was descriptive method and associative. While the data analysis method is in this research is Multiple Linear Regression Analysis. The result of this research shows that tax administrative reform taxtation and taxtation knowledge both partially and simultaneously positive and significant effect to compliance Taxable Enterpreneur for VAT Purposes on KPP Pratama Cibeunying Kaler.