PENGARUH PERSEPSI TINGKAT PENGETAHUAN, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Singosari)

Main Author: Sayyidatina Fatimatuz, Zahroh
Format: Thesis NonPeerReviewed
Terbitan: , 2014
Subjects:
Online Access: http://eprints.umm.ac.id/14408/
Daftar Isi:
  • This study aimed to examine the effect of the level of knowledge , service quality and tax penalties on tax compliance . The samples in this study were 100 respondents who listed d STO Singosari The results in this study were collected through questionnaires processed and analyzed using multiple linear regression analysis. The method used in the determination of the sample in this study is incidental sampling. Test the quality of the data used in this study is the Pearson Correlation test validity, reliability testing using Cronbach Alpha and classical assumption. To test this hypothesis using a test that has been adjusted R2 F test and t test. The results of this study indicate that the variables of knowledge, service and tax penalties simultaneously significant effect on individual taxpayers compliance with a significance value of 0.000 . Once the pila with partial knowledge of testing, servicing, tax penalties significantly influential to the individual taxpayer compliance with respective significance value of 0.000