TA DIGITAL
Analisis Pengaruh Iklan Dan Humas Terhadap Tingkat Kepatuhan Wajib Pajak Dalam Pengembalian SPT Tahunan Pada Kantor Pelayanan Pajak Pratama Semarang Barat
The marketing communication is necessary not only in a company but also in an institution. Small Taxpayers Office in West Semarang uses advertising and public relation to enhance the level of tax compliance in the return of the annual SPT, because of tax compliance could be the one which influences income in the tax sector. The primary purpose of this research was to analyze the influence of advertising and public relations to the level of tax compliance in the return of the annual SPT on Small Taxpayers Office in West Semarang.
The methods of collecting data were interview, literature studies and questionnaires. The questionnaires were distributed to 100 respondents which reported their SPT on Small Taxpayers Office in West Semarang. The data analysis used multiple linier regressions which analyzed the influence of advertising and public relations to the level of tax compliance.
The result of this research is that the multiple linier regression showing that Y similar to 9,863 + 0,165X1 + 0,236X2 + e. It means that advertising and public relations had a positive correlation to the level of tax compliance. While, the value of R2 = 0,233, it means that 23, 3% of the level of tax compliance were influenced by advertising and public relations.
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