PENGARUH PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Apriyanti, Suryani Nor (2016) PENGARUH PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak dan Pengaruh Sanksi Pajak terhadap Kepatuhan Wajib Pajak. Metode yang digunakan dalam penelitian ini adalah metode deskriptif verifikatif, pengambilan sampel menggunakan random sampling. Data yang digunakan dalam penelitian ini adalah data primer. Pengumpulan data yang dilakukan melalui kuesioner kepada 96 Wajib Pajak Badan di KPP Pratama Cimahi. Analisis data menggunakan Analisis Regresi Berganda dengan IBM SPSS 20 for windows. Hasil Penelitian menunjukkan Pelayanan Fiskus memiliki pengaruh positif terhadap Kepatuhan Wajib Pajak, Sanksi Pajak memiliki pengaruh positif terhadap Kepatuhan Wajib Pajak.;--- This study aims to determine; the influence of service tax authorities on taxpayer compliance and the influence of tax penalties on taxpayer compliance. The method used in this research is descriptive verification method with random sampling. The data used in this research is primary data. The data collection is conducted through questionnaires to 96 taxpayers of Work area of KPP Pratama Cimahi. The data analysis using multiple linear regression analysis with IBM SPSS 20 for windows. The results shows that both the Service Tax Authorities and Tax penalties bring positive effect on Taxpayer compliance.

Item Type: Skripsi Tesis Atau Disertasi (S1)
Additional Information: No. Panggil: S PEA APR p 2016 Pembimbing: I. Indah Fitriani
Uncontrolled Keywords: Pelayanan Fiskus, Sanksi Pajak, Kepatuhan Wajib Pajak, Wajib Pajak Badan, Service tax authorities, Tax penalties, Taxpayer compliance, Taxpayer
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Mr mhsinf 2017
Date Deposited: 16 Aug 2017 06:06
Last Modified: 16 Aug 2017 06:06
URI: http://repository.upi.edu/id/eprint/24934

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