CD Skripsi

Pengaruh Pemahaman Peraturan Perpajakan, Sanksi Pajak Dan Persepsi Wajib Pajak Tentang Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderating(Studi Empiris Terhadap Wajib Pajak Orang Pribadi Di Wilayah Kpp Pratama Pekanbaru Tampan)

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The purpose of this study was to test the Effect of Tax Regulation Understanding, Tax Penalties and Service Quality on Tax Compliance with Risk Preferences as Moderating Variable.
The location of this research is the Tampan Pekanbaru Tax Office. The point of the research conducted in this study is on Tampan Pekanbaru Tax Office and timing of research is in the May-June 2016. The population in this research is the individual taxpayer listed on Tampan Pekanbaru Tax Office. The number of registered taxpayer in Tampan Pekanbaru Tax Office is numbered 147.297 people at December 31, 2014. Based on the above calculation, the number of samples taken in this study were 100 individual taxpayers. The data used are primary data. Data Collection Techniques of field research and literature. The analytical method used in this study is moderation regression analysis (MRA).
Based on the analysis, the conclusions of this research are: 1) Understanding of Tax Regulation has a significant effect on the Taxpayer Compliance. 2) Risk Preference is able to moderate the effect of Understanding Tax Regulation on Taxpayer Compliance. 3) Penalties Taxes has a significant effect on Taxpayer Compliance. 4) Risk Preference is not able to moderate the effect of Tax Penalties on Taxpayer Compliance. 5) Service Quality has not significant effect on Taxpayer Compliance. 6) Risk Preference is not able to moderate the effect of Service Quality on Taxpayer Compliance. 7) Risk Preferences has a significant effect on Taxpayer Compliance.
Keywords: Tax Regulation Understanding, Tax Penalties, Service Quality, Tax Compliance and Risk Preferences

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0258)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

xiii, 140 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0258)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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