Wardani, Recka Tri (2018) Pengaruh persepsi sanksi pajak, kualitas pelayanan Fiskus, pemahaman perpajakan, dan kemanfaatan npwp Terhadap kepatuhan wajib pajak. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The research aims to examine the effect of tax penalties perceptions, quality of fiscus services, understanding of tax and the benefit of TIN, as the independent variables, on taxpayer compliance, as the dependent variable. The population of this research is the taxpayers in KPP Pratama Surabaya Karangpilang. The sample used in this study consist of 105 taxpayer in in KPP Pratama Surabaya Karangpilang. Data are obtained through a survey of the questionnaries completed by the taxpayer in KPP Pratama Surabaya Karangpilang. The sampling technique is using convinience sampling method, and the research data are analyzed using multiple regression analysis using SPSS version 16.00. The research results are obtained that the variable of tax penalties perceptions and quality of fiscus services affect the taxpayer compliance. But the variables of understanding of tax and the benefit of TIN does not affect the taxpayer compliance. Key words: tax penalties perceptions, quality of fiscus services, understanding of tax, the benefit of TIN and taxpayer compliance.
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
Divisions: | Bachelor of Accountancy |
Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
Date Deposited: | 10 Jan 2019 02:45 |
Last Modified: | 10 Jan 2019 02:45 |
URI: | http://eprints.perbanas.ac.id/id/eprint/3810 |
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