Pengaruh Faktor Pendidikan, Pengalaman Kerja, dan Pelatihan terhadap Pengetahuan Aparatur Pajak tentang Tax Avoidance (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Kebayoran Baru Tiga)
DOI:
https://doi.org/10.32493/jiaup.v4i1.148Keywords:
education, work experience, training, tax employee and knowledgeAbstract
The purpose of this research in to know the influence of education, workexperience, 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.
Downloads
Published
2017-03-22
Issue
Section
Articles
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
In developing strategy and setting priorities, JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.