ERMAWATI, LIS (2018) PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, DAN KUALITAS PELAYANAN PEGAWAI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS KPP SAWAH BESAR SATU JAKARTA PUSAT). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah kesadaran wajib pajak, sanksi perpajakan dan kualitas pelayanan pegawai pajak berpengaruh secara positif terhadap kepatuhan wajib pajak. Populasi dari penelitian ini adalah seluruh wajib pajak yang terdaftar di KPP Pratama Sawah Besar Satu Jakarta Pusat. Teknik pengambilan sampel menggunakan simple random sampling dengan Jumlah 100 sampel. Analisis data penelitian menggunakan analisis deskriptif dan regresi berganda. Hasil dari penelitian ini menunjukkan bahwa Kesadaran Wajib Pajak, dan Kualitas Pelayanan Pegawai Pajak secara parsial berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi, sedangkan untuk Sanksi Perpajakan secara parsial tidak berpengaruh terhadap Kepatuhan Wajib Pajak. Penelitian selanjutnya diharapkan dapat menggunakan variabel-variabel lain selain variabel keadaran wajib pajak, sanksi perpajakan dan kualitas pelayanan pegawai pajak. Kata kunci : kepatuhan wajib pajak, kesadaran wajib pajak, sanksi pajak, kualitas pelayanan pegawai pajak This study aims to determine whether the awareness of taxpayers, tax penalties and the quality of service tax employees positively affect taxpayer compliance. The population of this study is all individual taxpayers registered in KPP Pratama Sawah Besar Satu Jakarta Pusat. Sampling technique used simple random sampling with 100 samples. Analysis of research data using descriptive and multiple regression analysis. The results of this study indicate that Taxpayer Awareness, and Quality of Tax Service Personnel partially affect the Individual Taxpayer Compliance, while for Tax Sanctions partially no effect on Taxpayer Compliance. Further research is expected to use other variables besides taxpayer awareness variable, tax sanction and service quality of tax employee Keyword :taxpayer compliance, taxpayer awareness, tax sanctions, service quality of tax employees
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 12 Jan 2022 08:23 | ||||||||
| Last Modified: | 12 Jan 2022 08:23 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6806 |
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