Pengaruh Kesadaran Wajib PAjak, Kualitas PelAyanan, dan Sikap Wajib Pajak Terhadap Kepatuhan Pelaporan Wajib Pajak Orang Pribadi di KPP Pratama Surabaya Krembangan (Studi di Kantor Pelayanan Pajak Pratama Surabaya Krembangan)

Pratiwi, Eka (2018) Pengaruh Kesadaran Wajib PAjak, Kualitas PelAyanan, dan Sikap Wajib Pajak Terhadap Kepatuhan Pelaporan Wajib Pajak Orang Pribadi di KPP Pratama Surabaya Krembangan (Studi di Kantor Pelayanan Pajak Pratama Surabaya Krembangan). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

Taxes are the largest source of domestic revenues used to finance government spending and development. It is contained in the State Budget of Revenue and Expenditure (APBN) in which the main revenue comes from taxes. The greater the expenditure and spending made by the Government in an effort to finance the state, the greater the budget to be spent. This study aims to examine the effect of taxpayer awareness, service quality, and attitudes of taxpayers on compliance of taxpayer reporting person in KPP Pratama Surabaya Krembangan. Primary data collection techniques used is to spread questionnaires to 100 taxpayers in KPP Pratama Surabaya Krembangan. The sampling technique used is purposive sampling technique. Data analysis technique used is multiple regression analysis using SPSS 17.0 program. The results of the research indicate that the consciousness of taxpayers positively affects the compliance of taxpayer reporting person. While the quality of service and attitudes of taxpayers do not affect the compliance of personal taxpayer reporting. Keywords: The Consciousness of The Taxpayer, The Quality of Service, Attitudes of Taxpayer, and The Compliance of Taxpayer Reporting Person.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Keywords: The Consciousness of The Taxpayer, The Quality of Service, Attitudes of Taxpayer, and The Compliance of Taxpayer Reporting Person.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Eka Pratiwi
Date Deposited:	06 Sep 2018 04:01
Last Modified:	06 Sep 2018 04:01
URI:	http://erepository.uwks.ac.id/id/eprint/1716

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