Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, Pelayanan Petugas Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Di Surabaya (Studi pada Kantor Pelayanan Pajak Pratama Sukomanunggal Surabaya)

Septananingtyas, Rurin (2018) Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, Pelayanan Petugas Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Di Surabaya (Studi pada Kantor Pelayanan Pajak Pratama Sukomanunggal Surabaya). Other thesis, Wijaya Kusuma Surabaya Univeristy.

Preview

Text 14430170 RURIN SEPTANANINGTYAS.pdf Download (2MB) | Preview

Abstract

This study was conducted to analyze the influence of understanding of taxpayers, taxpayer awareness, tax officer service and tax sanction on the compliance of taxpayer SMEs in Surabaya. Population in this study was a taxpayer of SMEs which registered in KPP Pratama Sukomanunggal Surabaya. The sampling method used nonprobability sampling method with accidental sampling method and determining the number of samples used Roscoe theory. The data processed was by questionnaire. There are 38 questionnaires returned and could be processed in this study. Data processing technique used multiple linear regression with the help of SPSS 17. The results of this study were the understanding of taxpayers (X1), taxpayer awareness (X2) and tax officers service (X3) has a positive and significant influence, while tax sanctions (X4) not significant to the compliance of taxpayers SMEs (Y).

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, Pelayanan Petugas Pajak, Sanksi Perpajakan dan Kepatuhan Wajib Pajak
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Agus Junaidi
Date Deposited:	15 Mar 2018 03:31
Last Modified:	15 Mar 2018 03:31
URI:	http://erepository.uwks.ac.id/id/eprint/317

Actions (login required)

View Item

Downloads