Pengaruh Sensus Pajak Nasional, Kualitas Pelayanan, Sanksi Perpajakan, dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak

Yanti, Betari Devi (2018) Pengaruh Sensus Pajak Nasional, Kualitas Pelayanan, Sanksi Perpajakan, dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Taxpayer Compliance is the fulfillment of tax obligations undertaken by taxpayers in order to contribute to development, which is expected in the fulfillment is given voluntarily. Taxpayer Compliance is an important aspect considering Indonesia's taxation system adopts Self Assessment system which in its process absolutely gives trust to Taxpayers to register, calculate, pay and self-report the amount of tax payable that becomes their obligation. Although the government has given freedom to Taxpayers in calculating the taxes, there are still obstacles faced by the government. One of them is the level of tax compliance of Indonesian people which is still very low when compared with neighboring countries. The purpose of this study is to determine the effect of national tax census, service quality, taxation sanctions, and tax awareness of taxpayer compliance. The sampling technique in this research is accidental sampling with the sample used is Individual Taxpayer registered in KPP Pratama Surabaya Wonocolo. Data analysis used is multiple regression. The results showed that the national tax census and quality of service does not affect taxpayer compliance, while taxation sanctions and tax awareness have a significant effect on taxpayer compliance. Keywords: national tax census, service quality, taxation sanction, tax awareness, taxpayer compliance

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING
600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 22 Nov 2019 03:37
Last Modified: 22 Nov 2019 03:37
URI: http://eprints.perbanas.ac.id/id/eprint/4378

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