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PENGARUH PEMAHAMAN PERPAJAKAN, PERSEPSI SANKSI PAJAK DAN KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PENERAPAN SELF ASSESSMENT SYSTEM

RAHAJENG, DEWI CINTYA (2017) PENGARUH PEMAHAMAN PERPAJAKAN, PERSEPSI SANKSI PAJAK DAN KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PENERAPAN SELF ASSESSMENT SYSTEM. Undergraduate thesis, STIE PERBANAS SURABAYA.

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ARTIKEL ILMIAH.pdf

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COVER.pdf

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BAB I.pdf

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BAB V.pdf

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Abstract

Every person who has the income required to pay taxes and must register as a taxpayer. in fact Indonesia from tax revenue does not always meet the revenue target. Indonesia to reform the taxation system, namely the implementation of self assessment system which aims for a more transparent. This research purpose is to know understanding of taxation, tax penalties perception and quality of service tax on tax compliance taxpayers. The population of taxpayers who are in a Java environment KPP I and II and got a sample of 125 respondents. This study aims to determine the understanding of taxation, tax penalties and the perception of quality of service tax on tax compliance in view of the tax reform, namely the implementation of self-assessment system. The population of taxpayers who are in a Java environment KPP I and II and got a sample of 125 respondents. Collecting data in this research using questionnaires manual and electronic questionnaires and using regression analysis techniques. The results showed that perception of tax penalties and the quality of tax services that have a significant positive influence Taxpayer Compliance in the implementation of self-assessment system, while understanding do not have a significant positive for Taxpayer Compliance in implementation of self assessment system. Keywords: understanding of taxation, perception of tax penalties, quality service of tax, self assessment system, compliance taxpayers

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 18 Aug 2017 04:43
Last Modified: 18 Aug 2017 04:43
URI: http://eprints.perbanas.ac.id/id/eprint/2666

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