PENGARUH KEPATUHAN WAJIB PAJAK, PENGETAHUAN SISTEM e-FILLING, TAX AUDIT, DAN TAX AVOIDANCE TERHADAP PENERIMAAN PAJAK (STUDI KASUS PADA KPP MAKASSAR UTARA)

Authors

  • Wendy Kala Tikupadang Universitas Kristen Indonesia Paulus Author
  • Carolus Askikarno Palalangan Universitas Kristen Indonesia Paulus Author

DOI:

https://doi.org/10.34207/

Keywords:

Kepatuhan Wajib Pajak, Pengetahuan e-filling, Tax Audit, Tax Avoidance, Penerimaan Pajak

Abstract

The purpose of this research is to find of tax compliance,e-filling, tax audit and tax avoidance and its impact on tax revenue. This research is a quantitativ study. This research use method of data collection that is field
research. The type of data used is primary obtained from quesitionnaires distributed in KPP Pratama in north Makassar. This research was using sample as many as eighty six respondents and the method of determining the sample used convenience sampling method, while the data analysis method
that used is the multiple regression analysis, with the help of SPSS software version 23. This research result indicates that tax compliance , knowledge a system of e-filling, tax audit and tax avoidance in also had an impact in a significant way on Tax revenue.

Published

2020-06-30

How to Cite

PENGARUH KEPATUHAN WAJIB PAJAK, PENGETAHUAN SISTEM e-FILLING, TAX AUDIT, DAN TAX AVOIDANCE TERHADAP PENERIMAAN PAJAK (STUDI KASUS PADA KPP MAKASSAR UTARA). (2020). Paulus Journal of Accounting (PJA), 1(2), 45-53. https://doi.org/10.34207/

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