CD Tesis

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Membayar Pajak Daerah Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening (Studi Pada Badan Pendapatan Daerah Kota Pekanbaru)

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This research aims to analyze and test about: (1) the effect of tax knowledge, service quality and tax audit towards taxpayer awareness. (2) the effect of tax knowledge, quality of services, tax audit and taxpayer awareness towards taxpayer compliance. (3) the effect of tax knowledge, service quality and tax audit towards taxpayer compliance through taxpayer awareness.
Types of data used are primary and secondary data that is data obtained directly from the respondents by using questionnaires and data related to the research subjects obtained from Local Revenue Board of Pekanbaru City. Data analysis technique is done using Partial Least Square (PLS) approach with SmartPLS software.
The results showed that (1) tax knowledge, service quality and tax audit have an effect on taxpayer awareness. (2) tax knowledge, service quality, tax audit and taxpayer awareness affect taxpayer compliance. (3) tax knowledge, service quality and tax audit have an effect on taxpayer compliance through taxpayer awareness.

Keywords: Taxpayer Compliance, Tax Knowledge, Service Quality, Tax Audits, Taxpayer Awareness.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07.217(0023)

Penerbit

Pekanbaru : Universitas Riau – Pasca Sarjana – Akuntansi., 2017

Deskripsi Fisik

xiii, 130 hlm.;ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07.217(0023)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Delsa

Versi lain/terkait

Lampiran Berkas

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