Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, kualitas pelayanan pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi dalam membayar pajak

Putra, Gilang Manggala (2018) Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, kualitas pelayanan pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi dalam membayar pajak. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

Tujuan penelitian ini yaitu untuk mengetahui apakah ada pengaruh pengetahuan perpajakan, kesadaran wajib pajak, kualitas pelayanan pajak, dan sanksi pajak terhadap kepatuhan WP OP dalam membayar pajak di KPP Pratama Simokerto. Sampel pada penelitian ini adalah wajib pajak orang pribadi berjumlah 100 orang.Hasil penelitian melalui uji t, dapat diketahui bahwa pengetahuan perpajakan dan kesadaran wajib pajak mempunyai pengaruh signifikan terhadap kepatuhan wajib pajak. Sedangkan kualitas pelayanan pajak dan sanksi pajak tidak signifikan terhadap kepatuhan wajib pajak. Hasil uji simultan (f) diketahui bahwa pengetahuan perpajakan, kesadaran wajib pajak, kualitas pelayanan pajak serta sanksi pajak, berpengaruh terhadap kepatuhan wajib pajak pada KPP Pratama Simokerto. Kata Kunci: Pengetahuan perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak, Sanksi pajak, Kepatuhan WPOP dalam membayar pajak The purpose of this research is to find out whether there is influence of taxation knowledge, awareness of tax payers, the quality of service tax, tax compliance and sanctions against WP OP in paying taxes in KPP Pratama Simokerto. The sample in this research is a private person taxpayer totalling 100 people. Research results through the test t, it can be noted that the knowledge and awareness of taxation taxpayer had a significant influence against taxpayer compliance. While the quality of service tax and tax penalties are insignificant against a taxpayer compliance. Simultaneous test results (f) Note that knowledge of taxation, tax payers awareness, quality of service tax and tax penalties, the effect on the compliance of taxpayers on the KPP Pratama Simokerto. Keywords: Tax Knowledge, Taxpayer Awareness, Quality of Tax Service, Tax Sanction, Compliance WPOP in paying tax

Item Type: Thesis (Other)
Uncontrolled Keywords: Kata Kunci: Pengetahuan perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak, Sanksi pajak, Kepatuhan WPOP dalam membayar pajak Keywords: Tax Knowledge, Taxpayer Awareness, Quality of Tax Service, Tax Sanction, Compliance WPOP in paying tax
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Gilang Manggala Putra
Date Deposited: 10 Sep 2018 09:46
Last Modified: 10 Sep 2018 09:46
URI: http://erepository.uwks.ac.id/id/eprint/1730

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