Pengaruh Persepsi Wajib Pajak Mengenai Sistem Perpajakan, Tarif Pajak dan Pemahaman Peraturan Perpajakan terhadap Tingkat Kepatuhan Wajib Pajak Badan di KPP Pratama Tangerang Timur (Studi Kasus Kecamatan Cipondoh)
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Abstract
This study aims to analyze the effect of taxpayers’ perceptions of the tax system, tax rates, and understanding of tax regulations on the compliance level of corporate taxpayers at KPP Pratama Tangerang Timur, with Cipondoh District as the case study. This research uses a quantitative method with a survey approach. The research sample consisted of 100 corporate taxpayers selected using purposive sampling. Data were collected through questionnaires and analyzed using IBM SPSS Statistics version 25 through multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that taxpayers’ perceptions of the tax system, tax rates, and understanding of tax regulations partially have a positive and significant effect on the compliance level of corporate taxpayers. Simultaneously, the three variables also have a positive and significant effect on the compliance level of corporate taxpayers. The coefficient of determination of 68.2% indicates that the compliance level of corporate taxpayers can be explained by the three variables, while the remaining 31.8% is influenced by other factors outside the scope of this study
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References
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