Pranadata, IGedePutu (2014) Pengaruh Pemahaman Wajib Pajak, Kualitas Pelayanan Perpajakan, Dan Pelaksanaan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Batu. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pemahaman wajib pajak, kualitas pelayanan perpajakan, dan sanksi pajak terhadap tingkat kepatuhan Wajib Pajak Orng Pribadi. Variabel independen dalam penelitian ini adalah pemahaman wajib pajak, kualitas pelayanan perpajakan, dan pelaksanaan sanksi pajak sedangkan variabel dependen adalah kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan data primer dengan menyebarkan kuisioner. Kuisioner yang disebar sebanyak 100 buah kepada wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Batu dan kuisioner yang dapat diolah sebanyak 93 buah. Sampel penelitian diambil dengan metode convenience sampling. Data dianalisis dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa pemahaman wajib pajak tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi, sedangkan kualitas pelayanan perpajakan dan pelaksanaan sanksi pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Batu.
English Abstract
This research is aimed to determine the influence of comprehension on tax payer, quality of tax service, and implementation of tax penalties on individual tax payer compliance. Independent variables in this research is comprehension level on tax payer, quality of tax service, and implementation of tax penalties while the dependent variable is the individual taxpayer compliance. This research used primary data with distributing questionnaire. Questionnaires were distributed as many as 100 pieces to individual tax payer in Batu Primary Tax Office, and questionnaires were processed as many as 93 pieces. Research sampling were taken by convenience sampling method. Statistical analysis using multiple linear regression. Result of this research showed that comprehension of tax payer is not affect to individual tax payer compliance, while quality of tax service and implementation of tax penalties are affect to individual tax payer compliance in Batu Primary Tax Office.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/143/051402645 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 07 May 2014 09:12 |
| Last Modified: | 20 Oct 2021 03:45 |
| URI: | http://repository.ub.ac.id/id/eprint/107151 |
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