CD Skripsi
Pengaruh Persepsi Pelayanan Fiskus, Besarnya Sanksi Dan Kondisi Keuangan Terhadap Kepatuhan Pajak (Studi Pada Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak Madya, Kota Pekanbaru)
This study aims to see the influence perceptions of service tax authorities, penalty magnitude, and Financial Condition of Taxpayer Compliance of agency taxpayer listed at Tax Service Office Madya Pekanbaru in Pekanbaru. This study uses a quantitative research methods, where the data obtained from questionnaires with Convenience Sampling Methods. Test statistic used is Multiple Linear Regression Test, and data obtained were processed using SPSS Statistics Program. The independent variables in this study (Perceptions of service tax authorities, penalty magnitude, and Financial Condition of Taxpayer) significantly influence the Taxpayer Compliance. Based on the result of research that conducted, found the coefficient of determination (R2) of 0.145, that means 14.5% Influence Perceptions of service tax authorities, penalty magnitude, and Financial Condition of the Taxpayer Compliance listed at the Tax Office Madya in Pekanbaru. Keywords: perception of service tax authorities, penalty magnitude, financial condition, corporate taxpayers and taxpayer compliance.
Tidak tersedia versi lain