THE INFLUENCE OF PERCEPTION OF SELF-ASSESSMENT SYSTEM, NOTICE OF TAX COLLECTION, AND TAX SANCTION ON THE COMPLIANCE BEHAVIOR OF ENTREPRENEURS AS INDIVIDUAL TAXPAYER IN THE CITY OF PARIAMAN

Nadia, Afriani (2023) THE INFLUENCE OF PERCEPTION OF SELF-ASSESSMENT SYSTEM, NOTICE OF TAX COLLECTION, AND TAX SANCTION ON THE COMPLIANCE BEHAVIOR OF ENTREPRENEURS AS INDIVIDUAL TAXPAYER IN THE CITY OF PARIAMAN. Diploma thesis, Universitas Andalas.

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Abstract

Problems with complying with tax have become a problem that is frequently arises from year to year. This Research aims to know whether self-assessment system, notice of tax collection, and tax sanction have an impact on entrepreneurs’ compliance as taxpayers in the city of Pariaman. This research utilizes a quantitative research approach. The data that used in this research are primary data obtained from distributing questionnaires. The sampling method used in study is purposive sampling, and the characteristic of sample in this research is individual taxpayer who own a business. The sample used was 100 respondents. The test was conducted using the SPSS program, where the tests carried out were classical assumption tests and the hypothesis tests used were multiple linear regression tests, t-tests, F-tests, and coefficient of determination tests. The research results show that the self-assessment system and tax sanctions have a positive and significant effect on entrepreneurs' compliance as individual taxpayers. Meanwhile, the notice of tax collection shows the opposite result. Keywords: Self-Assessment System; Notice of Tax Collection; Tax Sanction; Taxpayers Compliance

Item Type: Thesis (Diploma)
Primary Supervisor: Dr. Elvira Luthan, SE., M. Si, Ak., CA
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 22 Feb 2024 08:14
Last Modified: 22 Feb 2024 08:14
URI: http://scholar.unand.ac.id/id/eprint/462760

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