Pengaruh Moral Pajak, Tingkat Pendidikan, Self Assessment System terhadap Kepatuhan Wajib Pajak Orang Pribadi

Authors

  • Raymond Monang Universitas Kristen Krida Wacana
  • Junus Pakpahan Universitas Kristen Krida Wacana
  • Lambok DR Tampubolon Universitas Kristen Krida Wacana

DOI:

https://doi.org/10.31004/jpdk.v4i4.6047

Abstract

Penelitian ini bertujuan untuk menguji pengaruh morak pajak, tingkat pendidikan, self assessment system terhadap Kepatuhan Wajib Pajak Orang Pribadi. Analisis ini menggunakan variabel independen yaitu moral pajak, tingkat pendidikan dan self assessment system. Variabel dependennya yaitu Kepatuhan Wajib Pajak Orang Pribadi. Populasi penelitian ini adalah orang pribadi laki-laki dan perempuan yang berada di daerah Pulo Gadung. Teknik pengumpulan datanya adalah dengan menyebarkan kuesioner. Hasil penelitian ini menunjukkan bahwa moral pajak dan self assessment system berpengaruh positif terhadap Kepatuhan Wajib Pajak Orang Pribadi, sedangkan tingkat pendidikan tidak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi.

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Published

2022-08-14

How to Cite

Monang, . R. ., Pakpahan, J. ., & Tampubolon, L. D. . (2022). Pengaruh Moral Pajak, Tingkat Pendidikan, Self Assessment System terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Pendidikan Dan Konseling (JPDK), 4(4), 3675–3684. https://doi.org/10.31004/jpdk.v4i4.6047

Issue

Vol. 4 No. 4 (2022): Jurnal Pendidikan dan Konseling

Section

Articles

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Copyright (c) 2022 Raymond Monang, Junus Pakpahan, Lambok DR Tampubolon

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