PENGARUH KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA BLITAR
| Main Author: | PUTRA, FIRMAN WAHYUDI KURNIA |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/19470/ |
Daftar Isi:
- This study aims to determine The Effect of Quality Service against Individual Tax Payer compliance in Tax Office Pratama at Blitar. The Quality of service includes Tangible variables, reliability, responsiveness, assurance, and empathy. Individual taxpayer compliance views of the timeliness of deposit back in a timely tax return and pay tax due. Respondent is an individual taxpayer who has a NPWP at least 2 years and ever had the experience of service in the KPP Pratama Blitar. The 100 respondents who have been determined using slovin method are taken by accidental sampling technique. Collecting the data using questionnaires and data from internal KPP Pratama at Blitar, An analytical tool used logistic regression is backward stepwise (Wald) method. From the results of logistic regression analysis are known which have a significance value below <0.05 are reliability and empathy variable. The magnitude of the influence in the variable quality of service to the individual taxpayer compliance is equal to 17%, and 83% influenced by other variables not examined in this study. The conclusion of this study is the quality of service significantly can influence the individual taxpayer compliance, but a significant influence is reliability and empathy variable.