Pengaruh Kualitas Pelayanan Pajak, Kondisi Keuangan Dan Kompetensi Karyawan Terhadap Kepatuhan Wajib Pajak Badan

Fathurrohman, Hanung (2021) Pengaruh Kualitas Pelayanan Pajak, Kondisi Keuangan Dan Kompetensi Karyawan Terhadap Kepatuhan Wajib Pajak Badan. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh dari variabel kualitas pelayanan pajak, kondisi keuangan, dan kompetensi karyawan terhadap kepatuhan WP Badan. Penelitian causal comperative yang dilakukan dengan pendekatan kuantitatif lalu didukung dengan teknik clustering random sampling berhasil mendapatkan 43 responden pada wajib pajak yang terdaftar sebagai klien KKP Wendi Nurdyanto di Kota Malang. Berdasarkan hasil uji hipotesis yang sudah dilakukan, dari Uji F ditemukan bahwa ketiga variabel independen yakni kualitas pelayanan pajak, kondisi keuangan, dan kompetensi karyawan secara bersama atau simultan mempengaruhi kepatuhan WP Badan. Sedangkan dari hasil Uji t ditemukan bahwa hanya faktor kualitas pelayanan pajak yang berpengaruh positif terhadap kepatuhan WP Badan. Hasil tersebut menjadi landasan bagi peneliti untuk menarik kesimpulan bahwa semakin baik kualitas pelayanan pajak yang diberikan akan membuat wajib pajak khususnya WP Badan pada penelitian ini semakin patuh dalam memenuhi kewajiban perpajakannya.

English Abstract

This study aims to obtain empirical evidence regarding the effect of the variables of tax service quality, financial condition, and employee competence on corporate taxpayer compliance. Causal comparative research conducted with a quantitative approach and supported by clustering random sampling technique succeeded in getting 43 respondents to taxpayers registered as KKP Wendi Nurdyanto clients in Malang City. Based on the results of hypothesis testing that has been carried out, from the F test it was found that the three independent variables, namely the quality of tax services, financial conditions, and employee competencies simultaneously or simultaneously affect the compliance of corporate taxpayers. Meanwhile, the results of the t-test found that only the quality of tax services has a positive effect on corporate taxpayer compliance. These results become the basis for researchers to draw conclusions that the better the quality of tax services provided will make taxpayers, especially corporate taxpayers in this study more obedient in fulfilling their tax obligations.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020202
Uncontrolled Keywords: Kualitas Pelayanan Pajak, Kondisi Keuangan, Kompetensi Karyawan, dan Kepatuhan Wajib Pajak Badan, Tax Service Quality, Financial Condition, Employee Competence, and Corporate Taxpayer Compliance.
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 12 Jan 2022 02:50
Last Modified: 01 Mar 2022 01:50
URI: http://repository.ub.ac.id/id/eprint/188210
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Hanung Fathurrohman 155020301111048.pdf
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