KEWAJIBAN MORAL, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi kasus pada Wajib Pajak Orang Pribadi di KPP Pratama Pulo Gadung)

SINAMBELA, ESTER MARLINA (2022) KEWAJIBAN MORAL, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi kasus pada Wajib Pajak Orang Pribadi di KPP Pratama Pulo Gadung). Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah Kewajiban Moral, Kualitas pelayanan, dan sanksi perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi secara parsial, di KPP Pratama Pulo Gadung. Penelitian ini menggunakan jenis penelitian asosiatif kausal dengan hubungan sebab akibat yang di ukur dengan menggunakan metode basis regresi linear berganda dengan IBM SPSS Statistick 26. Populasi penelitian ini adalah wajib pajak yang terdaftar di KPP Pratama Pulogadung, sampel ditentukan berdasrkan purposive sampling yang dihitung menggunakan rumus slovin sebanyak 100 responden. Data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan angket yang dibagikan kepada wajib pajak yang terdaftar di KPP Pratama Pulo gadung. Hasil penelitian menunjukan bahwa Kewajiban Moral,Kualitas Pelayanan Sanksi perpajakan berpengaruhterhadap kepatuhan wajib pajak. ABSTRACT This study aims to determine whether Moral Obligations, service quality, and tax sanctions affect the Compliance of Individual Taxpayers partially, at KPP Pratama Pulo Gadung. This study uses an associative type of research with a causal relationship measured using the multiple linear regression basis method with IBM SPSS Statistics 26. The population of this research is taxpayers who are registered at KPP Pratama Pulogadung, the sample is determined based on purposive sampling which is calculated using the Slovin formula as many as 100 respondents. The data used in this study is primary data. The data collection technique used a questionnaire distributed to taxpayers registered at the Pulo Gadung KPP Pratama. The results of the study show that Moral Obligations, Quality of Service Tax sanctions affect taxpayer compliance.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMerliyana, MerliyanaNIDN0312017602merliyana@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: ESTER MARLINA SINAMBELA
Date Deposited: 20 Sep 2022 09:06
Last Modified: 20 Sep 2022 09:06
URI: http://repository.stei.ac.id/id/eprint/8426

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