PENGARUH NASIONALISM (NASIONALISME) DAN TRUST (KEPERCAYAAN PADA PEMERINTAH) TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (studi empiris pada kantor pelayanan pajak pratama cikarang utara)

Authors

  • abdilah abdilah universitas pertiwi

Keywords:

Tax, Nationalism, Trust, Tax compliance

Abstract

National Development in order to realize Indonesia as a developed country  continues to be carried out, to make it happen there needs to be funding, one of  which comes from taxes. As a good Indonesian citizen, taxpayers have a high sense  of nationalism and trust in the government can make taxpayer compliance increase  in fulfilling their obligations. The taxpayer compliance ratio from 2016-2021 has  increased every year but has not yet reached 100% The method used is the analytical  method. quantitative, determination of the sample using a quota sample with  sampling techniques using incidental techniques, for individual taxpayer  populations of the North Cikarang Pratama KPP. there is an influence between  nationalism on taxpayer compliance at North Cikarang Pratama KPP with t count  (18.289) greater than t table (1.984) so that H1 is accepted, there is an influence  between trust in taxpayer compliance at KPP Pratama Cikarang Utara with t count  (9.219) greater than t table (1.984) so that H2 is accepted, there is an influence  between nationalism and trust together on compliance individual taxpayers with F  count (168,650) greater than F table (3,090). KPP Pratama Cikarang Utara needs to  increase the sense of nationalism and trust of its taxpayers so that their tax  compliance increases

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Published

2022-12-28

How to Cite

PENGARUH NASIONALISM (NASIONALISME) DAN TRUST (KEPERCAYAAN PADA PEMERINTAH) TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (studi empiris pada kantor pelayanan pajak pratama cikarang utara) . (2022). Jurnal Accounting and Finance, 14(2 Desember). https://jurnal.pertiwi.ac.id/index.php/accounting-finance/article/view/234