PENGARUH PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MALANG SELATAN
| Main Author: | Vardika, Melvi Ayu |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38897/1/Pendahuluan.pdf http://eprints.umm.ac.id/38897/2/BAB%20I.pdf http://eprints.umm.ac.id/38897/3/BAB%20II.pdf http://eprints.umm.ac.id/38897/4/BAB%20III.pdf http://eprints.umm.ac.id/38897/5/BAB%20IV.pdf http://eprints.umm.ac.id/38897/6/BAB%20V.pdf http://eprints.umm.ac.id/38897/7/Lampiran.pdf http://eprints.umm.ac.id/38897/ |
Daftar Isi:
- The purpose of this study is to test and prove empirically the influence of taxpayer understanding, the quality of tax service and tax sanctions on the taxpayer compliance of individuals. Data analysis method used in this research is multiple regression analysis methods. Based on examination of taxpayer understanding variable, it is known that t value (6,464> 1,664) with Sig 0.000 value less than α = 0,05. In the variable of service quality of Fiskus can be seen that t value (1,890> 1,664) with Sig value equal to 0,062 bigger than value α = 0,05. In the tax sanction, a variable can be seen that the value of t (0.369 <1.664) with a value of Sig 0.713 greater than the value of α = 0.05. Based on the test, it is concluded that the Taxpayer's understanding has a positive and significant effect. The Quality of Fiskus Service has a positive but not significant effect, and Tax Sanction has no effect on Personal Taxpayer Compliance in KPP Pratama Malang Selatan.