Penyebab Wajib Pajak Tidak Patuh

Dewi Pudji Rahayu
Journal article Agregat • September 2017

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(Bahasa Indonesia, 17 pages)

Abstract

This study aims to determine the causes of non-compliance with taxpayers. Using qualitative methods, this study was conducted by interviewing fifteen taxpayers who have not complied with tax reporting to article 21 until 31 March 2015. Non-compliance includes both not reporting and not accurately calculating their taxes. Fifteen samples. The results showed that knowledge of tax laws and transparency of tax expenditures significantly affect taxpayer voluntary compliance.

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Agregat

Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is a national journal publ... see more