Pengaruh Pemahaman Wajib Pajak Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Observasi Pada Kantor Pelayanan Pajak Pratama Gresik Selatan)

Bio, Muhammad Judhanto Eka (2020) Pengaruh Pemahaman Wajib Pajak Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Observasi Pada Kantor Pelayanan Pajak Pratama Gresik Selatan). Sarjana thesis, Universitas Brawijaya.

Abstract

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English Abstract

This study aims to determine the effect of understanding taxpayers and service quality on taxpayer compliance in the South Gresik KPP Pratama. This type of research is explanatory research that explains and proves the influence between variables through hypothesis testing. The sampling technique uses random sampling with a sample size of 97 respondents, respondents are taxpayers who report and pay taxes located in Gresik Selatan. Data analysis using the Statistical Package for the Social Sciens (SPSS) 2.4 hypothesis Tests were carried out by t test, f test and r test. the results of this study indicate that (1) the variable understanding of taxpayers has a positive and significant effect on taxpayer compliance, (2) physical evidence variable has a positive and significant effect on taxpayer compliance, (3) reliability variable has a positive and significant effect on taxpayer compliance, (4) the perceptive variable has a positive and significant effect on taxpayer compliance, (5) guarantee variable has a positive and significant effect on taxpayer compliance, (6) empathy variables have a positive and significant effect on taxpayer compliance. The conclusion from the analysis shows that the physical evidence variable has the most dominant influence on tax compliance by increasing physical evidence to taxpayers will build a more effective form of understanding of taxpayers.

Other obstract

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Item Type:	Thesis (Sarjana)
Identification Number:	0520020153
Uncontrolled Keywords:	Understanding taxpayers, Quality of service, Tax Obligation Compliance
Subjects:	600 Technology (Applied sciences) > 658 General management > 658.8 Managemet of marketing > 658.81 Sales management > 658.812 Customer relations
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	Nur Cholis
Date Deposited:	20 Feb 2021 16:07
Last Modified:	11 Oct 2024 03:29
URI:	http://repository.ub.ac.id/id/eprint/183127

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