PENGARUH KUALITAS PELAYANAN FISKUS, SANKSI PAJAK, TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI NON KARYAWAN KONDISI KEUANGAN DAN PENGETAHUAN WAJIB PAJAK SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA WPOP NON KARYAWAN DI WILAYAH KPP PRATAMA BENGKALIS)
| Main Authors: | Erlina, Een, Ratnawati, Vince, Andreas, Andreas |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)
, 2018
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| Subjects: | |
| Online Access: |
https://ejournal.unri.ac.id/index.php/JA/article/view/6596 https://ejournal.unri.ac.id/index.php/JA/article/view/6596/5939 |
Daftar Isi:
- The population in this study are the personal taxpayer which are listed on KPPPratama Bengkalis and have a business and freelancer. The sampling techniqueused purposive sampling method which resulted 100 respondents.The data wasanalyzed used multiple linear regression analysis with Statistical Package for SocialScience (SPSS) software program. The results showed that the tax service qualityand tax penalties have a positive effect on taxpayer compliance. The study alsofound that financial condition weaken the effect of tax service quality and taxpenalties on taxpayer compliance. While knowledge does not moderate the effect oftax service quality and tax penalties on taxpayer compliance.