CD Skripsi

Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, Sikap Wajib Pajak, Sanksi Pajak Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Restoran Di Kota Pekanbaru

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ABSTRACT
This study aims to test and prove whether taxpayer awareness, tax knowledge,
taxpayer attitudes, tax sanctions and public service accountability have a
significant effect on restaurant taxpayer compliance in Pekanbaru City. This
research is a survey research. The population in this study are restaurant taxpayers
who are registered at the Regional Revenue Agency Office in Pekanbaru City.
Samples were taken as many as 100 respondents. The sampling technique used was
purposive sampling. The data collection technique is a questionnaire. The
statistical tool used is multiple linear regression. The results show that taxpayer
awareness, tax knowledge, taxpayer attitudes, and tax sanctions affect restaurant
taxpayer compliance, and public service accountability significantly affects
restaurant taxpayer compliance, with a coefficient of determination of 71.3%.
Keyword : awareness, knowledge, attitude, sanctions, accountability of public
service, taxpayers

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 122 (0042)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2022

Deskripsi Fisik

ix, 77 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 122 (0042)

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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