PENGARUH TAX AVOIDANCE DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak di KPP Pratama Kota Sukabumi)

Yuliani Efendi, Andinda Restu (2020) PENGARUH TAX AVOIDANCE DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak di KPP Pratama Kota Sukabumi). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Andinda Restu Yuliani Efendi (1630611111) Muhammadiyah University Sukabumi. Effect of Tax Avoidance and Tax Sanctions on Taxpayer Compliance (Supervisor Ismet Ismatullah SE., M.Ak and Hj. Eris Darsawati., M.Pd) This study aims to determine the effect of Tax Avoidance and Tax Sanctions on Taxpayer Compliance. The variables used in this study are Tax Avoidance (X1), Tax Sanction (X2) and Taxpayer Compliance (Y). The statistical method used is WarpPLS Statistics Version 6.0. Parial research results show that Tax Avoidance affects Taxpayer Compliance and Tax Sanctions do not affect Taxpayer Compliance. Simultaneous research results show that Tax Avoidance and Tax Sanctions do not affect the Taxpayer Compliance.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Tax Avoidance, Tax Sanctions and Taxpayer Com
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Perpus ID UMMI
Date Deposited: 26 Aug 2021 03:34
Last Modified: 26 Aug 2021 03:34
URI: http://eprints.ummi.ac.id/id/eprint/1958

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