Pengaruh sosialisasi pajak, sanksi pajak, kesadaran pajak dan pelayanan fiskus berpengaruh terhadap kepatuhan membayar pajak orang pribadi (studi empiris pada wajib pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Sukomanunggal Surabaya)

Putri, Wahyu Kusuma (2018) Pengaruh sosialisasi pajak, sanksi pajak, kesadaran pajak dan pelayanan fiskus berpengaruh terhadap kepatuhan membayar pajak orang pribadi (studi empiris pada wajib pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Sukomanunggal Surabaya). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

This study aims to explain whether the tax socialization, tax sanctions, tax awareness, and tax service affect the compliance of paying taxpayers to the (KPP) Pratama Sukomanunggal tax service office Surabaya. The data used are primary data with survey of respondents and using likert scale. The number of taxpayers in 2017 at KPP Pratama Sukomanunggal Surabaya amounted to 26,915. Sample used is simple random sampling with sampling amounted to 85 respondents from the population. F test results can be concluded that the independent variables in the model together significantly influence <0.05. t test shows that the socialization tax does not affect the compliance of individual taxpayers due to the significance value> 0.05. Keywords: Tax Socialization, Tax Sanctions, Tax Awareness, Fiscal Services and Taxpayer Compliance

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Tax Socialization, Tax Sanctions, Tax Awareness, Fiscal Services and Taxpayer Compliance
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Wahyu Kusuma Putri
Date Deposited:	12 Sep 2018 01:54
Last Modified:	12 Sep 2018 05:09
URI:	http://erepository.uwks.ac.id/id/eprint/1889

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