Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus Dan Sanksi Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Studi di Kantor Pelayanan Pajak Kendaraan Bermotor SAMSAT Surabaya Barat)

Purwati, Kukuh (2018) Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus Dan Sanksi Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Studi di Kantor Pelayanan Pajak Kendaraan Bermotor SAMSAT Surabaya Barat). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

This study aims to analyze the affect of taxpayer awareness, quality of tax service and administrative sanctions tax on taxpayer compliance in paying motor vehicle tax at the Office of SamsatSurabaya Barat. Independent variables of this study are taxpayer awareness, service qualityof tax service, and administration sanctions tax.While the dependent variable in this study is taxpayer compliance at the Office of Samsat Surabaya Barat. This study was conducted using survey method by giving a number of questionnaires to taxpayersrecorded at the Office of SamsatSurabaya Barat. Determination of the sample was done by purposive sampling method and the selected sample was 84 respondents. To determine the hypothesis used t test and F test with SPSS 17 for windows program. The result of the analysis shows that not all independent variables have affect on Taxpayer Compliance, Taxpayer Awareness variable has p value of 0,001 and Qualityof Tax Service variable has p value of 0.000, it indicates that the variable has positive and significant effect to Taxpayer Compliance . While the Administration Sanction Tax has a value of p value of 0.706 which means that the variable has no effect on Taxpayer Compliance.

Item Type: Thesis (Other)
Uncontrolled Keywords: K esadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Administrasi Pajak dan Kepatuhan Wajib Pajak : taxpayers awareness, quality of tax service, administration sanction tax and taxpayer compliance
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 13 Mar 2018 06:52
Last Modified: 13 Mar 2018 06:52
URI: http://erepository.uwks.ac.id/id/eprint/298

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