THE EFFECTS OF UNDERSTANDING TAXPAYERS’ UNDERSTANDING TAX PENALTY ON TAXPAYERS’ COMPLIANCE IN KPP KAREES BANDUNG

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dc.contributor.authorSukmawati, Fitri
dc.contributor.authorSilviana
dc.date.accessioned2016-09-15T07:25:05Z
dc.date.accessioned2019-10-21T10:57:24Z
dc.date.available2016-09-15T07:25:05Z
dc.date.available2019-10-21T10:57:24Z
dc.date.issued2016-09-05
dc.description.abstractTax revenue should be increased through the level of taxpayers’ compliance since tax is one of economic resources of this country. This research aims to determine the effects of taxpayers’ understanding and tax penalty on taxpayers’ compliance in KPP Karees Bandung. The research was conducted in KPP Pratama Karees Bandung at Jln H. Ibrahim Adjie No. 372 Bandung. The 100 respondents in this research are individual taxpayers. Based on the calculation results of multiple determinations coefficient, it can be seen that there is contribution amounted to 58.5% of the independent variables (taxpayers’ understanding and the tax penalty) in explaining or predicting the dependent variable (taxpayers’ compliance). Based on the results of F-test, it shows that Fhitung > Ftabel (150.180 > 2.29). It can be concluded that taxpayers’ understanding and the tax penalty simultaneously affect the taxpayers’ compliance. Therefore, a hypothesis is proposed that "there is an effect on taxpayers’ understanding and the tax penalty in taxpayers’ compliance.en_US
dc.identifier.urihttp://repository.widyatama.ac.id/handle/123456789/7309
dc.language.isoenen_US
dc.publisher8th Widyatama International Seminar on Sustainability (WISS 2016), Widyatama University and IEEEen_US
dc.relation.ispartofseriesProseding Internasional (WISS 2016);KII.FD.020
dc.subjectTaxpayers’ Understandingen_US
dc.subjectTax Penaltyen_US
dc.subjectTaxpayers’ Complianceen_US
dc.titleTHE EFFECTS OF UNDERSTANDING TAXPAYERS’ UNDERSTANDING TAX PENALTY ON TAXPAYERS’ COMPLIANCE IN KPP KAREES BANDUNGen_US
dc.typePresentationen_US
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