天课的减征效果与个人纳税自觉

Proceedings of The International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia Pub Date : 2020-12-11 DOI:10.4108/eai.26-9-2020.2302685

I. Kamil

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引用次数: 1

摘要

本研究的目的是分析天课作为收入扣除和自我意识是否对雅加达、茂物、德波、丹格朗和勿加西地区的个人纳税人合规(WPOP)有显著的积极影响。本研究的样本采用方便抽样，样本数量为200个人纳税人。数据收集采用问卷调查，并通过SPSS程序进行多元线性回归分析。结果表明，天课作为一种收入抵扣和自我意识对个人纳税人合规性(WPOP)有积极而显著的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Effect of Zakat as A Reduction Of Taxed Income And Self Awareness Of Personal Personal Tax Payer (WPOP) Compliance

The purpose of this study was to analyze whether zakat as a deduction for income and self-awareness has a significant positive effect on individual taxpayer compliance (WPOP) in the areas of Jakarta, Bogor, Depok, Tangerang and Bekasi. The sample in this study was taken using convenience sampling, while the number of samples was 200 individual taxpayers. Data collection used a questionnaire and analyzed using multiple linear regression through the SPSS program. The results show that zakat as a deduction for income and self-awareness has a positive and significant effect on individual taxpayer compliance (WPOP).

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来源期刊

Proceedings of The International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia

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