Pengaruh Faktor Pendidikan, Pengalaman Kerja, dan Pelatihan terhadap Pengetahuan Aparatur Pajak tentang Tax Avoidance (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Kebayoran Baru Tiga)

Authors

  • Hendra Permana Universitas Pamulang
  • Nofryanti - Universitas Pamulang

DOI:

https://doi.org/10.32493/jiaup.v4i1.148

Keywords:

education, work experience, training, tax employee and knowledge

Abstract

The purpose of this research in to know the influence of education, work
experience, and training on tax employee’s knowledge about tax avoidance. This
research is using the primary data from questionnaire. This research is using
survey method and regression analysis testing. Sample of this research is 60 from
KPP Kebayoran Baru Tiga tax  employees.Variables for this research are
education, work experience, and training on  tax employee’s knowledge about tax
avoidance. The first step on the research is testing a reliability and validity of
each variabel.  And then the second step is regression testing of three variables on
tax employee’s knowledge about tax avoidance. And the third step with a classic
assumption test.Based on the results research shows that education influence
significant on tax employee’s knowledge about tax avoidance. The results of the
work experience no significant effect on tax employee’s knowledge about tax
avoidance. Whereas training influence significant on tax employee’s knowledge
about tax avoidance.

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Published

2017-03-22

Issue

Vol. 4 No. 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang

Section

Articles

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