Pengaruh Kualitas Pelayanan Fiskus, Sanksi Pajak, Kepercayaan Kepada Pemerintah Dan Kesadaran Manfaat Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Syafitri, Lailatul Mei (2021) Pengaruh Kualitas Pelayanan Fiskus, Sanksi Pajak, Kepercayaan Kepada Pemerintah Dan Kesadaran Manfaat Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

Disruption of the country's economic growth due to lack of awareness of tax benefits. Tax benefits are not only for the government but also for the community, such as the construction of roads, bridges, public schools, health centers, and police stations. The purpose of this study was to determine the effect of tax service quality, tax sanctions, trust in the government, awareness of tax benefits on individual taxpayer compliance with the Theory of Planned Behavior. This research was made using a quantitative method in the form of a survey in the form of a questionnaire distributed to Surabaya Individual Taxpayers. The results of the study involving 49 respondents consisting of the community of individual taxpayers who own UMKM in Surabaya are (a) the quality of tax service services does not affect the compliance of individual taxpayers; (b) tax sanctions affect the compliance of individual taxpayers; (c) trust in the government affects the compliance of individual taxpayers; (d) awareness of tax benefits has an effect on individual taxpayer compliance. Keywords: UMKM, taxpayer compliance, Theory of Planned Behavior

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: LAILATUL MEI SYAFITRI
Date Deposited: 25 Aug 2022 02:39
Last Modified: 25 Aug 2022 02:39
URI: http://eprints.perbanas.ac.id/id/eprint/9462

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