了解税法和税率对纳税人合规的影响

Desi Rachmawati Kencana Sari, Eha Hasni Wahidhani, W. Hadi
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引用次数: 0

摘要

本研究旨在测试和分析了解税收法规和税率对纳税人合规的影响(以茂物普拉塔玛税务服务办公室为例)。这项研究是定量的。数据收集采用问卷调查法和方便抽样法。使用的数据分析技术是描述性的、经典的假设分析检验、多元线性回归检验、假设检验和决定系数检验。本研究结果表明,了解税收法规和税率对KPP Pratama茂物的纳税人合规具有显著且同步的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Pemahaman Peraturan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak
This research aims to test and analyze the influence of understanding tax regulations and tax rates on taxpayer compliance (case study at the Bogor Pratama Tax Service Office). This research is quantitative. Data was collected using a questionnaire technique with a sampling technique using convenience sampling. The data analysis techniques used are descriptive, classical assumption analysis tests, multiple linear regression tests, hypothesis tests, and coefficient of determination tests. The results of this research show that understanding tax regulations and tax rates has a significant and simultaneous effect on taxpayer compliance at KPP Pratama Bogor.
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