PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK : Survey pada Wajib Pajak Restoran di Kabupaten Bandung Barat

    Ilshafa Maudi, - (2019) PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK : Survey pada Wajib Pajak Restoran di Kabupaten Bandung Barat. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan pajak, kesadaran wajib pajak dan kualitas pelayanan pajak terhadap kepatuhan wajib pajak restoran di Kabupaten Bandung Barat. Penelitian ini menggunakan data primer sebanyak 69 sampel dengan metode penentuan sampel convenience sampling. Pengumpulan data dilakukan dengan metode kuesioner. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif verifikatif dengan menggunakan analisis regresi linear berganda dengan bantuan software SPSS 25.0. Hasil pengujian hipotesis menunjukkan bahwa (1) pengetahuan pajak berpengaruh terhadap kepatuhan wajib pajak, (2) kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak, (3) kualitas pelayanan pajak berpengaruh terhadap kepatuhan wajib pajak.

    Kata kunci : Pengetahuan Pajak, Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak, Kepatuhan Wajib Pajak.

    This study aims to determine the effect of tax knowledge, taxpayer awareness and quality of tax services to taxpayer compliance in paying restaurant tax at Bandung Barat Regency. This study uses primary data as much as 69 samples with the method of convenience sampling. Data collection is done by questionnaire method. The research method used in this research is descriptive verification. Data analysis technique used is multiple linear regression analysis with the help of SPSS 25.0 software. The results of hypothesis testing show that (1) tax knowledge affects taxpayer compliance (2) taxpayer awareness affects taxpayer comlpiance (3) quality of tax services affects taxpayer compliance.

    Keywords : tax knowledge; taxpayer awareness; quality of tax services; taxpayer compliance

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    Official URL: http://repository.upi.edu
    Item Type: Thesis (S1)
    Uncontrolled Keywords: Pengetahuan Pajak, Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak, Kepatuhan Wajib Pajak.
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Ilshafa Maudi
    Date Deposited: 21 Feb 2020 02:43
    Last Modified: 21 Feb 2020 02:43
    URI: http://repository.upi.edu/id/eprint/47111

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