EVELINE, NATALIA SETIABUDI (2018) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HAMBATAN PEMUNGUTAN PAJAK (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI DI KABUPATEN JEMBER). Skripsi thesis, STIE Mandala.

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Abstract

ABSTRACT This study aims to determine the influence of economics, education, taxation system, service tax officials, and tax audit of tax collection barriers. The population in this research is all individual taxpayer in Jember regency, with sample technique using accidental sampling, and determination of the number of samples using slovin formula to get 99 samples. Data collection using questionnaire method. The method of data analysis using multiple linear regression analysis with the help of SPSS analysis tool 23. The results showed that the partial variables in the economic field, taxation system, and tax audit have positive and significant impact on tax collection constraints. Variable service of tax officials partially have a negative and significant effect on tax collection constraints. The variable of education partially does not affect the tax collection barrier. While simultaneously, the variables of economic, education, taxation system, service of tax authorities, and tax audit have a significant effect on tax collection constraints. Keywords: Tax collection constraints, economic sector, education, taxation system, service of tax authorities, and tax audit.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	13 Apr 2022 06:54
Last Modified:	13 Apr 2022 06:54
URI:	http://repo.itsm.ac.id/id/eprint/579

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