Albert, Albert (2021) The impact of tax examination, tax sanction, and tax incentive towards the individual taxpayer compliance at KPP Pratama Medan Barat. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
The purpose of this research is to analyze tax examination, tax sanction and tax incentive as the variables that might influence taxpayer compliance at KPP Pratama Medan Barat. The population was taken from individual taxpayers registered at KPP Pratama Medan Barat. The research sample was taken from taxpayer enlisted at KPP Pratama Medan Barat. The research sample is 100 respondents and information was collected using accidental sampling method, by disseminating questionnaire to taxpayer who are going by KPP Pratama Medan Barat. The information were analyzed utilizing multiple linear regression. The results show that tax sanction and tax incentive partially impact taxpayer compliance at KPP Pratama Medan Barat, whereas tax examination does not partially impact taxpayer compliance at KPP Pratama Medan Barat. Besides, tax examination, tax sanction and tax incentive simultaneously impact the taxpayer compliance at KPP Pratama Medan Barat. The value of the coefficient of determination shows that tax examination, tax sanction and tax incentive are able to explain 26,8% the variation of taxpayer compliance whereas the remaining 73.2% is influenced or clarified by other factors which are not included in this research.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Albert, Albert NIM03012170026 albertchailendra@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Tan, Andoko 0330129201 kap.andoko@gmail.com Thesis advisor Fu, Arifin 0105028401 arifin.fu@uph.edu |
Uncontrolled Keywords: | tax compliance, tax examination, tax sanction, tax incentive |
Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
Depositing User: | Users 18770 not found. |
Date Deposited: | 22 Aug 2021 00:31 |
Last Modified: | 12 Jan 2022 09:15 |
URI: | http://repository.uph.edu/id/eprint/41968 |