Feny Handjana - Academia.edu (original) (raw)
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Papers by Feny Handjana
Handjana's Jurnal, 2017
This research was conducted to determine the correlation between attitude toward service of fisca... more This research was conducted to determine the correlation between attitude toward service of fiscal with compliance pay taxes on the personal enterpreneurs taxpayers at Ilir Timur I Palembang.The initial allegations put forward in this research is that there is a positive correlation between attitude toward service of fiscal with compliance pay taxes on the personal enterpreneurs taxpayers at Ilir Timur I Palembang. The subjects of this research were 334 personal taxpayers who have business activities at Palembang, Ilir Timur I. The sample technique used in this research is incidental sampling. The instrumens used are attitude toward service of fiscal and compliance pay taxes. The analyse technique used is simple regression with SPSS version 20.0 for Windows helps. The analyse result showed correlation coefficient (r) = 0,808 with the score (R-square) = 0,652 dan p = 0,000 (p < 0,05 dan p < 0,01) where the proposed hypothesis accepted. This results show is a very significant correlation between attitude toward service of fiscal with compliance pay taxes on the personal enterpreneurs taxpayers at Ilir Timur I Palembang. Contribution on independent variable of attitudes toward fiscal service to dependent variable ofcompliance pay taxes is 65,2% Keywords : attitude towrd service of fiscal, compliance pay taxes, and personal taxpayers. bantuan SPSS versi 20.0 for Windows. Hasil analisis menunjukkan koefisien korelasi (r) = 0,808 dengan skor yang didapatkan yaitu (R-square) = 0,652 dan p = 0,000 (p < 0,05 dan p < 0,01) yang berarti hipotesis yang diajukan diterima. Hasil ini menunjukkan bahwa ada hubungan yang sangat signifikan antara sikap terhadap pelayanan fiskus dengan kepatuhan membayar pajak pada wajib pajak orang pribadi usahawan di Ilir Timur I Palembang. Kontribusi variabel sikap terhadap pelayanan fiskus dengan variabel kepatuhan membayar pajak yaitu 65,2%. Kata Kunci : Sikap terhadap pelayanan fiskus, kepatuhan membayar pajak, dan wajib pajak orang pribadi.
Handjana's Jurnal, 2017
This research was conducted to determine the correlation between attitude toward service of fisca... more This research was conducted to determine the correlation between attitude toward service of fiscal with compliance pay taxes on the personal enterpreneurs taxpayers at Ilir Timur I Palembang.The initial allegations put forward in this research is that there is a positive correlation between attitude toward service of fiscal with compliance pay taxes on the personal enterpreneurs taxpayers at Ilir Timur I Palembang. The subjects of this research were 334 personal taxpayers who have business activities at Palembang, Ilir Timur I. The sample technique used in this research is incidental sampling. The instrumens used are attitude toward service of fiscal and compliance pay taxes. The analyse technique used is simple regression with SPSS version 20.0 for Windows helps. The analyse result showed correlation coefficient (r) = 0,808 with the score (R-square) = 0,652 dan p = 0,000 (p < 0,05 dan p < 0,01) where the proposed hypothesis accepted. This results show is a very significant correlation between attitude toward service of fiscal with compliance pay taxes on the personal enterpreneurs taxpayers at Ilir Timur I Palembang. Contribution on independent variable of attitudes toward fiscal service to dependent variable ofcompliance pay taxes is 65,2% Keywords : attitude towrd service of fiscal, compliance pay taxes, and personal taxpayers. bantuan SPSS versi 20.0 for Windows. Hasil analisis menunjukkan koefisien korelasi (r) = 0,808 dengan skor yang didapatkan yaitu (R-square) = 0,652 dan p = 0,000 (p < 0,05 dan p < 0,01) yang berarti hipotesis yang diajukan diterima. Hasil ini menunjukkan bahwa ada hubungan yang sangat signifikan antara sikap terhadap pelayanan fiskus dengan kepatuhan membayar pajak pada wajib pajak orang pribadi usahawan di Ilir Timur I Palembang. Kontribusi variabel sikap terhadap pelayanan fiskus dengan variabel kepatuhan membayar pajak yaitu 65,2%. Kata Kunci : Sikap terhadap pelayanan fiskus, kepatuhan membayar pajak, dan wajib pajak orang pribadi.