Yuthiica, Ghoniya (2018) Pengaruh Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Dan Penerimaan Pajak (Studi Pada Wajib Pajak di Kantor Pelayanan Pajak Pratama Batu). Sarjana thesis, Universitas Brawijaya.
Abstract
Latarbelakangdaripenelitianiniadalahmelakukanperbaikankualitaspelayananpa jakdengantujuan agar dapatmeningkatkankepatuhanwajibpajakdanakanberdampakdalamrealiasipenerimaan pajakmenjadilebihbaik. Penelitianinijugabertujuanuntukmenganalisisdanmenjelaskanpengaruhsignifikanpeng aruhkualitaspelayananpajakterhadapterhadapkepatuhanwajibpajak, pengaruhkualitaspelayananpajakterhadappenerimaanpajak, pengaruhkepatuhanWajib Pajak terhadappenerimaan. Jenispenelitian yang digunakanadalahexplanatory researchyaitupenelitian yang bersifatpenjelasan. Jumlahsampel yang digunakandalampenelitianinisebanyak 100 respondenWajib Pajak orang pribadi.Teknikpengambilansampel yang digunakanpenelitianiniadalahSimple Random Samplingdengandikatakansimpelatausederhanakarenapengambilananggotasampeldari populasidilakukansecaraacaktanpamemperhatikan strata yang adadalampopulasiini.Analisis data yang digunakandalampenelitianiniadalahanalisisdeskriptifdananalisisanalisisjalur (path analysis). Hasilpenelitianmenunjukkanbahwavariabel Kualitas Pelayanan Pajak memilikipengaruhsecaralangsungterhadapKepatuhanWajib Pajak karenamemilikinilaiprobalitas (0,000) < 0,05 yang berartiterdapatpengaruh yang signifikan, variabelKualitas Pelayanan PajakberpengaruhpositifterhadapPenerimaan Pajakkarenamemilikinilaiprobalitas (0,029) < 0,05 yang berartiadapengaruh yang signifikan, variabelKepatuhanWajib PajakberpengaruhpositifterhadapPenerimaan Pajakkarenamemilikinilaiprobalitas (0,000) < 0,05 yang berartiadapengaruh yang signifikan. Penelitianinidiharapkankepadaseluruhpetugaspajak di Kantor Pelayanan Pajak PratamaBatumampumemberikanpelayanan yang baiksesuaidenganstandarpelayanan yang ditentukanolehpemerintah.Selainitu Kantor Pelayanan PajakPratamaBatujugaharusmenyediakanfasilitaspendukung yang lebihbaiklagigunauntukmeningkatkankepatuhanWajib Pajak sehinggapenerimaanpajakdapatmeningkat.
English Abstract
Looking at the results of this search is to improve the quality of service with the aim to increase alertness and will have an impact in tax revenue realiasi for the better. This study also aims to analyze and explain the significant effect on service quality, on mandatory quality, the influence of service quality on tax revenue, taxpayers' compliance influence on receipt. The type of research used is explanatory research that is research. The number of samples used in this study as much as 100 individual taxpayer respondents. The sampling technique used in this research is Simple Random Sampling with simple or simple keywords because the sampling of the population is randomly conducted without the attention of strata in this population. Data analysis used in this research is descriptive analysis and path analysis analysis (path analysis). The results showed that the quality of Tax Service has a positive effect on Taxpayer Compliance because it has probality (0,000) <0.05 which means there is a significant influence, the variable of Quality of Tax Service has a positive effect on tax revenue because it has probality (0,029) <0,05 means there is a significant influence, taxpayer compliance variables have a positive effect on tax revenue because it has a probability (0.000) <0.05 which means there is a significant influence. This research is expected to all tax officers in KatorPelayanan Pajak PratamaBatu able to give good service according to service standart determined by government. Beside that Kantor Pelayanan PajakPratamaBatu also have to provide better supporting facilities in order to improve taxpayer compliance so that tax revenue can increase.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/37/051801653 |
| Uncontrolled Keywords: | Kualitas Pelayanan, Kepatuhan Wajib Pajak, Penerimaan Pajak |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 18 Apr 2018 06:11 |
| Last Modified: | 26 Oct 2021 05:18 |
| URI: | http://repository.ub.ac.id/id/eprint/9573 |
Preview |
Text
BAB I.pdf Download (33kB) | Preview |
Preview |
Text
BAB IV.pdf Download (255kB) | Preview |
Preview |
Text
BAGIAN DEPAN.pdf Download (456kB) | Preview |
Preview |
Text
8. Lampiran.pdf Download (154kB) | Preview |
Preview |
Text
DAFTAR PUSTAKA.pdf Download (18kB) | Preview |
Preview |
Text
BAB V.pdf Download (19kB) | Preview |
Preview |
Text
BAB II.pdf Download (72kB) | Preview |
Preview |
Text
BAB III.pdf Download (158kB) | Preview |
Actions (login required)
 |
View Item |