PENGARUH PERSEPSI WAJIB PAJAK DAN PREFERENSI RISIKO TERHADAP KEPATUHAN WAJIB PAJAK

  • Wiwit Irawati Universitas Pamulang
  • Arum Kumala Sari Universitas Pamulang

Abstract

This study aims to examine the effect of Taxpayer Perception and Risk Preference on Taxpayer Compliance. Taxpayer compliance is a very important thing and is needed so that the state revenue in the tax sector is maximized. This research was conducted using convenience sampling with a sample of 100 respondents from individual taxpayers at the Jakarta KPP Kebayoran Baru Tiga. The data used are primary data through a questionnaire containing respondents' answers. The data analysis used in this study is multiple linear regression analysis, which includes the Determination Coefficient Test, T Test and F Test. Before the hypothesis test, the collected data will be through a data quality test consisting of Normality Test, Multicollinearity Test and Heteroscedasticity Test. The results of this study indicate that Taxpayer Perception has a positive and significant effect on Taxpayer Compliance. While Risk Preference does not affect Taxpayer Compliance. But simultaneously Taxpayer Perception and Risk Preference have a significant effect on Taxpayer Compliance

Published
2019-06-24
How to Cite
IRAWATI, Wiwit; SARI, Arum Kumala. PENGARUH PERSEPSI WAJIB PAJAK DAN PREFERENSI RISIKO TERHADAP KEPATUHAN WAJIB PAJAK. JURNAL AKUNTANSI BARELANG, [S.l.], v. 3, n. 2, p. 104-114, june 2019. ISSN 2580-5118. Available at: <http://ejournal.upbatam.ac.id/index.php/jab/article/view/1223>. Date accessed: 10 dec. 2019. doi: https://doi.org/10.33884/jab.v3i2.1223.