Pengaruh Persepsi Sanksi Pajak Dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Penyuluhan Dan Konsultasi Pajak Saumlaki, Kabupaten Maluku Tenggara Barat

Sabono, Bella Gita (2018) Pengaruh Persepsi Sanksi Pajak Dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Penyuluhan Dan Konsultasi Pajak Saumlaki, Kabupaten Maluku Tenggara Barat. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

This study aims to determine the effect of Tax Sanctions and Educational Level on Personal Taxpayer Compliance at the Saumlaki Office of Extension Service and Tax Consultation. The research method used in this research is quantitative with descriptive statistical research design. The population in this study was 12,396 Individual Taxpayer in the District of Maluku Tenggara Barat registered on Saumlaki Office of Extension Service and Tax Consultation.The sample in this research is 95 Individual Taxpayerin the District of Maluku Tenggara Barat registered on Saumlaki Office of Extension Service and Tax ConsultationThe technique used is random sampling technique.. The data collection method with questionnaire. The test of the instrument was analyzed using validity test and reliability test. Data analysis technique used in this research is multiple linear regression analysis. Based on data analysis shows that the results of hypotheses simultaneously (F-test) Tax Sanctions (X1) and Educational Level (X2) influence on Personal Taxpayer Compliance.Meanwhile, on the partial results of hypothesis testing proves that the Tax Sanction (X1) has significant effect to the Personal Taxpayer Compliance and Education Level (X2) has no significant effect on the Personal Taxpayer Compliance.

Item Type: Thesis (Other)
Uncontrolled Keywords: Tax Sanction, Educational Level, and Personal Taxpayer Compliance.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 15 Mar 2018 03:39
Last Modified: 15 Mar 2018 03:39
URI: http://erepository.uwks.ac.id/id/eprint/321

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