Date: 08-08-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH KESADARAN WAJIB PAJAK DAN KEWAJIBAN KEPEMILIKAN NPWP TERHADAP KEPATUHAN WAJIB PAJAK

Detail
Author Ratih Dwi Novikasari
Category Manajemen Sumber Daya Manusia

Abstract

The number of taxpayers from year to year increases. However, the increase in the number of taxpayers is not balanced with the awareness of taxpayers in paying taxes. This awareness problem is an obstacle in increasing tax compliance. The purpose of this study was to determine the simultaneous effect of taxpayer awareness and the obligation of NPWP ownership on taxpayer compliance as well as to find out which of the taxpayer awareness variables are the dominant ownership of NPWP on taxpayer compliance. The population in this study are traders who have kiosks in the Big Market of Malang. There are as many as 5000 kiosks and sampling is done by random sampling method. Determination of the sample using the Slovin formula and produce a sample of 100. The data used is primary data through a questionnaire containing respondents' answers. The results showed that taxpayer awareness and NPWP ownership obligation simultaneously have a positive effect on taxpayer compliance and awareness of dominant taxpayers compared to NPWP ownership obligations, it can be seen from the coefficient value of taxpayer awareness that has a positive value of 0.529 and positive NPWP ownership obligation 0.195.