CD Skripsi

Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan Dan Mekanisme Pembayaran Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak Madya Pekanbaru, Kantor Pelayanan Pajak Pratama Senapelan, Kantor Pelayanan Pajak Pratama Tampan Dan Kantor Pelayanan Pajak Pratama Bangkinang)

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ABSTRACT
The purpose of this research is to analyze the effect of taxpayer
awareness, quality of fiscal services, tax sanctions and tax payment mechanisms
to the compliance of taxpayers. The sampel of research by 100 respondences who
are as taxpayers listed in Tax Office Madya Pekanbaru, Tax Office Pratama
Senapelan, Tax Office Pratama Tampan, and Tax Office Pratama Bangkinang.
The method of sampling using accidental sampling. The data were analyzed to
test the hypothesis using the multiple linier regression analysis approach with
SPSS version 25.0. The results of the research showed that taxpayer awareness
have significant 0,196 > 0,05, H1 have not effect, quality of fiscal services have
significant 0,923 > 0,05, H2 not effect, tax sanctions have significant 0,019 < 0,05,
H3 have a effect, tax payment mechanism have significant 0,000 < 0,05, H4 have
a effect. Taxpayer awareness have not significant effect on taxpayer compliance.
Quality of fiscal services have not significant effect on taxpayer compliance. Tax
sanctions have significant effect on taxpayer compliance and Tax payment
mechanisms have significant effect on taxpayer compliance. The result of
determination coefficient Adjusted (R2) shows that the overall ability of
independent variables to influence the dependent variable is 60,8%. While the
remaining 39,2% influenced by other variables not included in this study.
Keywords: taxpayer compliance, taxpayer awareness, quality of fiscal services,
tax sanctions, and tax payment mechanisms

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0188)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis– Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0188)

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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