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Pengaruh Kualitas Pelayanan Petugas Pajak, Pengetahuan Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Di Kpp Pratama Gubeng Surabaya)

Rachmawati, Sintha Pudji (2015) Pengaruh Kualitas Pelayanan Petugas Pajak, Pengetahuan Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Di Kpp Pratama Gubeng Surabaya). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The tax is very important for the survival of the state of Indonesia because taxes provide the largest contribution to the country’s revenue. In this country the ratio of tax compliance in implementing the fulfillment of tax obligations from year to year still do not indicate that the percentage has increased significantly due to the lack of understanding of the importance of taxes. The purpose of this research is to know whether the service quality of the tax officials, tax knowledge, and awareness of taxation have had significant effects against taxpayer compliance. The population in the research are the tax payers the agency listed on the KPP Pratama Gubeng Surabaya. This research was conducted in the KPP Pratama Gubeng Surabaya with 100 respondents, the method of Probability Sampling. Data collection was done through questionnaires and the analysis technique used is multiple linear regression analysis. The results showed that the knowledge of taxation have a significant influence on tax compliance. While the quality of service and awareness of tax officials taxpayer do not have a significant influence on tax compliance. Keyword: Quality of service of tax officer, taxation knowledge, and awareness taxation

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 19 Nov 2019 02:12
Last Modified: 19 Nov 2019 02:15
URI: http://eprints.perbanas.ac.id/id/eprint/5579

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