PENGARUH PATRIOTISME, KORUPSI DAN PUNGLI TERHADAP KEPATUHAN PERPAJAKAN DI KANTOR PELAYANAN PAJAK PRATAMA JAYAPURA

  • Mip Tahul Jannah
  • Linda Y. Hutadjulu
  • Andika Rante
Keywords: Corruption, Illicit Payments, Patriotism

Abstract

The purpose of this study is to analyze the effect of Patriotism, Corruption and Illicit Payment on taxation compliance. The population in this study is the individual taxpayers who were enrolled in KPP Pratama Jayapura. The number of samples in this study as many as 100 respondents in the area of Jayapura. Sampling was done by using multiple regression analysis. The statistic description, validity, reability, classic assumption test, the coefficient of determination (R ² test), and partial regression test (t test) were tested in this research. Based on the result of data analysis indicated that the Patrotism has significant affect on tax compliance. However, Corruption and illicit payments have no significant affect on the tax compliance.

Author Biography

Andika Rante

The purpose of this study is to analyze the effect of Patriotism, Corruption and Illicit Payment on taxation compliance. The population in this study is the individual taxpayers who were enrolled in KPP Pratama Jayapura. The number of samples in this study as many as 100 respondents in the area of Jayapura. Sampling was done by using multiple regression analysis. The statistic description, validity, reability, classic assumption test, the coefficient of determination (R ² test), and partial regression test (t test) were tested in this research. Based on the result of data analysis indicated that the Patrotism has significant affect on tax compliance. However, Corruption and illicit payments have no significant affect on the tax compliance.

Published
2018-07-18
How to Cite
Jannah, M., Hutadjulu, L., & Rante, A. (2018). PENGARUH PATRIOTISME, KORUPSI DAN PUNGLI TERHADAP KEPATUHAN PERPAJAKAN DI KANTOR PELAYANAN PAJAK PRATAMA JAYAPURA. Jurnal Akuntansi Dan Keuangan Daerah, 13(1), 135-147. Retrieved from http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/40