
PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WPOP DALAM PEMENUHAN KEWAJIBAN PPh 21
Author(s) -
obi banamtuan
Publication year - 2018
Publication title -
peta
Language(s) - English
Resource type - Journals
ISSN - 2528-2581
DOI - 10.51289/peta.v3i2.343
Subject(s) - taxpayer , socialization , business administration , business , political science , psychology , social psychology , law
Abstrak. Pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan WPOP dalam Pemenuhan Kewajiban Pph 21. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh sosialisasi perpajakan dan pemahaman prosedur perpajakan terhadap kepatuhan WPOP baik secara simultan maupun parsial serta untuk mengetahui pengaruh yang paling dominan diantara kedua variabel bebas tersebut. Hasil penelitian membuktikan bahwa secara signifikan variabel sosialisasi perpajakan dan pemahaman prosedur perpajakan berpengaruh terhadap kepatuhan WPOP baik secara parsial maupun simultan. Hasil penelitian jugamembuktikan bahwa variabel sosialisasi perpajakan berpengaruh dominan terhadap kepatuhan WPOP. Kata kunci: Kepatuhan Wajib Pajak, Pemahaman Prosedur Perpajakan, Sosialisasi Perpajakan.Abstract. The Effect of Taxation Socialization on Personal Tax Payers Compliance in Pph 21. The purpose of this study to determine whether there is influence of taxation socialization and understanding of taxation procedures to Personal Taxpayer compliance either simultaneously or partially and to determine the most dominant influence between the two independent variables. The result of research proves that significant variable of taxation socialization and understanding of taxation procedure influence to compliance of individual taxpayer either partially or simultaneously. The research results also proved that the variable of tax socialization has a dominant effect on the compliance of individual taxpayer. Keywords: Taxpayer Compliance, Understanding of Tax Procedures, Socialization of Taxation.