PENGARUH PEMAHAMAN AKUNTANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN USAHA DIBIDANG PERDAGANGAN DI KANTOR PELAYANAN PAJAK PRATAMA BANJARMASIN

Abstract

This research executed to committee tax obligation that reported income tax in Kantor Pelayanan Pajak (KPP) Pratama Banjarmasin. The purpose of this research was to test the influence of tax accounting understanding empirically towards the discipline of committee tax obligation in completing income tax obligation in Kantor Pelayanan Pajak Pratama Banjarmasin. From the result of research to committee tax obligation that reported income tax in Kantor Pelayanan Pajak (KPP) Pratama Banjarmasin we can take the summary that tax accounting understanding will give significant effect for the discipline of committee tax obligation. Within this summary so we hope fiskus can socialize how important to understand the tax accounting more, so we can obey to do the discipline to pay the income tax honestly, also give the clear information about the rules.