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Sekolah Tinggi Ilmu Ekonomi Indonesia
Senin, 11 April 2011 - 08:25:11 WIB; Diposting oleh : Administrator
Dibaca: 1117 kali

PENGARUH PEMAHAMAN AKUNTANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
BADAN USAHA DIBIDANG PERDAGANGAN DI KANTOR PELAYANAN PAJAK
PRATAMA BANJARMASIN
 
Sri Ernawati, Mellyana Wijaya
 
 Jurusan Akuntansi Sekolah Tinggi Ilmu Ekonomi Indonesia (STIE Indonesia) Kayu Tangi Banjarmasin
Jln. H. Hasan Basry No. 9-11 Banjarmasin 70123 Telp. 0511-3304652 Faks. 0511-3305238


 
Abstract : This research executed to committee tax obligation that reported income tax in Kantor Pelayanan Pajak (KPP) Pratama Banjarmasin. The purpose of this research was to test the influence of tax accounting understanding empirically towards the discipline of committee tax obligation in completing income tax obligation in Kantor Pelayanan Pajak Pratama Banjarmasin. From the result of research to committee tax obligation that reported income tax in Kantor Pelayanan Pajak (KPP) Pratama Banjarmasin we can take the summary that tax accounting understanding will give significant effect for the discipline of committee tax obligation. Within this summary so we hope fiskus can socialize how important to understand the tax accounting more, so we can obey to do the discipline to pay the income tax honestly, also give the clear information about the rules.
 
Keywords: understanding, accounting tax, income tax.


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10 Komentar :

abdul
27 Juli 2013 - 03:08:28 WIB

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