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PERANAN PENGETAHUAN PAJAK PADA KEPATUHAN WAJIB PAJAK

dc.contributor.authorWitono, Banu
dc.date.accessioned2012-04-19T00:54:04Z
dc.date.available2012-04-19T00:54:04Z
dc.date.issued2008-09
dc.identifier.citationBudiatmanto, Agus. 1999. Study Evaluasi Kepatuhan Wajib Pajak Sebelum dan Sesudah Reformasi Perpajakan Tahun 1983 Studi Kasus pada Kantor Wilayah VIII Direktorat Jenderal Pajak Jawa Tengah dan Daerah Istimewa Yogyakarta. Unpublished Tesis. Yogyakarta: Universitas Gadjah Mada. Davis, Jon S., Hecht, Gary dan Perkins, Jon D. 2003 Social Behaviors, Enforcement, and Tax Compliance Dynamics. The Accounting Review. Vol 78,1. hlml. 39-69, Januari 2003. Franzoni, A. Luigi. 1999. Tax Evasion and Tax Compliance. Italy: University of Bologna. Harahap, A. Asri. 2004 Paradigma Baru Perpjakan Indonesia. Jakarta: Integrita Dinamika Press. Hartono, J. 2004. Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman-pengalaman. Yogyakata: BPFE. James. Simon dan Nobes, Christhoper. 1992. The Economisc of Taxation. Fourth Edition. America: Prentice Hall. Jones, Sally M. Principles of Taxasion: for Bussiness and Investment Palnning. New York: McGraw-Hill, 2003. Mardiasmo. 2002. Akuntansi Sektor Publik. Yogyakarta: Andi Offset. Mason, Robert D. dan Douglas A. Lind. 1999. Teknik Statistik untuk Bisnis dan Ekonomi. Edisi Kesembilan. Terjemahan Widyono Soetjipto, dkk. Jakarta: Penerbit Erlangga. Mayer, Marda Br. S. 2003. Pemeriksaan Pajak sebagai Tindakan Pengawasan atas Pelaksanaan Sistem Self Assessment dan Tingkat Kepatuhan Wajib Pajak (Studi Kasus: KPP Medan Timur). Unpublished Skripsi. Yogyakarta: Universitas Gadjah Mada, 2003. Munawir, S. 1982. Pokok-pokok Perpajakan. Edisi Kedua. Yogyakarta: Liberti. Musgrave, Richard A. dan Musgrave, Peggy A. 1989. Public Finance in Theory and Practice. Fifth Edition. New York: McGraw-Hill. Palil, M Rizal. 2005. Does Tax Knowledge Matter in Self Assessment System? Evidence from Malaysia Tax Administrative. The Journal of American Academy of Business. Cambrige. No. 2. Maret. Punch, Keith F. 2003. Survey Research: The Basic. London: Sage Publication. Santoso, Singgih. 2002. Buku Latihan SPSS Statistik Parametrik. Jakarta: Elex Media Komputindo. Schisler, Dan L. 1995. Equity, Aggressiveness, Consensus: A Comparison of Tax Payers and Tax Preparers. Accounting Horizons. Vol 9. No 4. Desember. Hlm. 76-87. Sekaran, Uma. 2000. Research Methods for Business. Third Edition. New York: John Wiley & Sons, Inc. Singarimbun, Masri, dan Sofian Effendi. 1989. Metode Penelitian Survai. Edisi Revisi. Jakarta: LP3ES,. Soemitro, Rochmat, H. 1983. Penelitian Perundang- undangan dan Pelaksanaan Iuran Daerah (IPEDA). Bandung: Fakultas Hukum UNPAD. Soemitro, Rochmat, H. 1987. Asas dan Dasar Perpajakan, Bandung: Eresco. Song Y.D. da T.E. Yarbrough, 1978. Tax Etics and Tax Attitude: A Survey Public. Administrations Review 28(5). 442-452. Sumodiningrat, 1995. Gunawan. Ekonometrika Pengantar. Yogyakarta: BPFE. Supriyanto, Agus. 2004. Partisipasi Wajib Pajak sebagai Barometer Kekuatan Negara Demokrasi: Studi Empiris Persepsi Masyarakat Wajib Pajak dan Evaluasi Partisipasi Wajib Pajak Sebelum dan Sesudah Reformasi Tahun 1998. Unpublished Skripsi. Yogyakarta: Universitas Gadjah Mada, 2004. Surat Edaran Direktur Jenderal Pajak Nomor SE-05/PJ.7/2004 Aktivitas Pendukung Pemeriksaan. Surat Edaran Direktur Jenderal Pajak Nomor SE-13/PJ.331/2003 tentang Tata Cara Penentuan Wajib Pajak Patuh yang Dapat Diberikan Pengembalian Pendahuluan Kelebihan Pembayaran Pajak. Waluyo dan Wirawan B. Ilyas. 2000. Perpajakan Indonesia. Jakarta: Salemba Empat.en_US
dc.identifier.issn1411-6510
dc.identifier.urihttp://hdl.handle.net/11617/863
dc.description.abstractThis research aims first to know whether there is the influence of tax knowledge on taxpayer compliance with tax fairness perceptions as intervening variables. The second objective to know whether there is a difference in knowledge, perception of fairness and the level of compliance among taxpayers and tax consultants. In this study, sampling was conducted using purposive sampling. Taxpayers are sampled taxpayer or individual taxpayer who is being handed tax return period in June 2007 between the dates 10-20 through counter service TPT (Place of Integrated Services) in the tax office of Surakarta. While for the sample is derived from several consultants Public Accounting Firm (KAP) which opened the service tax consultant, in addition to the prospective consultants who are trained Tax Brevet also be sampled. This study used Multiple Regression analysis tool. The results of this study indicate that there are a significant influence tax knowledge and perception of tax fairness to the level of tax compliance.en_US
dc.subjectknowledge of taxen_US
dc.subjecttax fairnessen_US
dc.subjectadherenceen_US
dc.subjectintervening variablesen_US
dc.titlePERANAN PENGETAHUAN PAJAK PADA KEPATUHAN WAJIB PAJAKen_US
dc.typeArticleen_US


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