PENGARUH GENDER, BIAYA KEPATUHAN PAJAK DAN LINGKUNGAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA KOSAMBI
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh gender, biaya kepatuhan pajak dan lingkungan wajib pajak berada terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Kosambi. Penelitian ini menggunakan metode analisis regresi linier berganda dengan menggunakan sample wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerja bebas di KPP Pratama Kosambi. Hasil penelitian menunjukkan bahwa gender dan lingkungan wajib pajak tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak, sedangkan biaya kepatuhan pajak memiliki pengaruh signifikan terhadap kepatuhan wajib pajak.
Kata Kunci : Gender, Biaya Kepatuhan Pajak, Lingkungan Wajib Pajak, Kepatuhan Wajib Pajak
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Purwanto, A. (2020). Develop risk and assessment procedure for anticipating COVID-19 in food industries. Journal of Critical Reviews.
Purwanto, A. (2020). Effect of compensation and organization commitment on tournover intention with work satisfaction as intervening variable in indonesian industries. Sys Rev Pharm, 11(9), 287-298.
Purwanto, A. (2020). The Relationship of Transformational Leadership, Organizational Justice and Organizational Commitment: a Mediation Effect of Job Satisfaction. Journal of Critical Reviews.
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Setyaningrum, R. P., Kholid, M. N., & Susilo, P. (2023). Sustainable SMEs Performance and Green Competitive Advantage: The Role of Green Creativity, Business Independence and Green IT Empowerment. Sustainability, 15(15), 12096.
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Suharti, E., & Ardiansyah, T. E. (2020). Fintech Implementation On The Financial Performance Of Rural Credit Banks. Jurnal Akuntansi, 24(2), 234-249.
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Surip, N., Sutawijaya, A. H., Nawangsari, L. C., & Supono, J. (2021). Effect of Organizational Commitmenton the Sustainability Firm Performance of Indonesian SMEs. PSYCHOLOGY AND EDUCATION, 58(2), 6978-6991.
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Wulandari, I., & Rauf, A. (2022). Analysis of Social Media Marketing and Product Review on the Marketplace Shopee on Purchase Decisions. Review of Integrative Business and Economics Research, 11, 274-284.
Zatira, D., & Suharti, E. (2022). Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance. Jurnal Akuntansi, 26(2), 342-357.
DOI: http://dx.doi.org/10.31000/combis.v4i1.8408
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