PENGARUH KINERJA PELAYANAN DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA CILEGON
Daftar Isi:
- Dina Dwi Siswandini, 2011; The Influence of Service Performance and Tax Audit Toward Tax Compliance. First research advisor; Tresno Ekajaya, SE, M.Ak, second research advisor; Dian Citra Aruna, SE, M.Si. Generally, the purpose of the research are : 1) to know the influence of service performance toward tax compliance, 2) to know the influence of tax audit toward tax compliance, 3) to know influence of service performance and tax audit toward tax compliance. Variables in this research are service performance and tax audit as independent variable and tax compliance as dependent variable. This research is the empirical research that uses descriptive quantitative method. Sampling method uses non probability sampling, which is uses purposive sampling. Testing data method uses descriptive analysis test, classic assumption, and hypothesis test. Data which are used are primary data by using questionnaire. The object of this research are organitations tax-payer that is registered in KPP Pratama Cilegon and had been auditing. Data analysis uses SPSS 16.00 program. Result of this research are : 1) first hypothesis is service performance not influential toward tax compliance which is value of t test is 0.337 with 0.737 of significant probability, 2) second hypothesis is tax audit influential toward tax compliance which is value of t test is 4.220 with 0.000 of significant probability. 3) third hypothesis is service performance and tax audit simultaneously influence tax compliance which is value of F test is 9.016 with 0.000 of significant probability.