Vira Devi Andria, - (2018) PENGARUH KESADARAN WAJIB PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI: Suatu Kasus di Kantor Pelayanan Pajak Pratama Ciamis. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kesadaran wajib pajak dan pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Ciamis. Jenis penelitian ini digolongkan sebagai penelitian kausatif dengan metode penelitian survey, deskriptif dan verifikatif. Populasi pada penelitian ini adalah wajib pajak orang pribadi di KPP Pratama Ciamis yang berjumlah 79.566 orang. Penelitian ini menggunakan teknik pengambilan sampel incidental sampling. Jumlah sampel ditentukan dengan rumus slovin yaitu sebanyak 100 orang. Teknik analisis data yang digunakan adalah regresi linier multiple. Hasil pengujian hipotesis menggunakan uji F menyatakan bahwa kesadaran wajib pajak dan pelayanan fiskus secara simultan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. ..... The purpose of this study is to determine the effect of taxpayer awareness and fiscal services on Individual taxpayer compliance in Tax Office Ciamis. This type of research is classified as causative research with survey research method, descriptive and verifikatif. The population in this study is an individual taxpayer in Tax Office Ciamis amounted to 79,566 people. This research uses incidental sampling technique. The number of samples determined by the slovin formula is as many as 100 people. Data analysis technique used is multiple linear regression. The results of hypothesis testing using the F test states that taxpayer awareness and fiscal services simultaneously have a positive effect on individual taxpayer compliance.
| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil : S PEA VIR p-2018; Pembimbing I. Nugraha, II. Leni Yuliyanti; NIM : 1405157 |
| Uncontrolled Keywords: | kepatuhan wajib pajak, kesadaran wajib pajak, pelayanan fiskus, taxpayer complience, taxpayer awareness, fiscal services. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Mr Tatang Saja |
| Date Deposited: | 02 Dec 2019 04:03 |
| Last Modified: | 02 Dec 2019 04:03 |
| URI: | http://repository.upi.edu/id/eprint/43614 |
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