PEMAHAMAN AKUNTANSI, TRANSPARASI, DAN AKUNTABILITAS PADA KEPATUHAN WAJIB PAJAK BADAN
ABSTRACT: Taxpayer Compliance
is an aspect that must be considered by the government to increase tax
revenues. Tax compliance is influenced by many factors, including an
understanding of accounting, transparency, and accountability of taxation, as
well as other factors. Those factors increase taxpayer compliance. The study
was conducted in East Denpasar STO, using questionnaire method and multiple
linear regression analysis. Sample taken from corporate taxpayers registered in
2009-2013 East Denpasar STO. This study examined the impact of accounting
understanding, transparency, and accountability on taxpayer compliance. Based
on regression analysis, it was found that the partial understanding of
accounting impact on taxpayer compliance. Accountability impact on taxpayer
compliance, the better accountability of tax officials will influence the level
of taxpayer compliance. Transparency has no significant impact on adherence to
corporate taxpayers, end results suggest that the transparency factor is not
the main thing in the attitude of taxpayer compliance.
Penulis: Gusti Agung Ayu Sri
Dartini, I Ketut Jati
Kode Jurnal: jpakuntansidd160068
