CD Skripsi
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non Karyawan (Studi Empiris Pada Umkm Sektor Makanan Dan Minuman Di Kpp Pratama Tampan Pekanbaru)
ABSTRACT
This study aims to examine the effect of taxpayer awareness, quality of tax service, tax sanctions, and tax knowledge on individual non-employee taxpayer compliance (empirical study on food and beverage sector at KPP Pratama Tampan Pekanbaru). The population in this study is taxpayer non-employee (food and beverage) at KPP Pratama Tampan Pekanbaru. The sampling technique used the aacidental sampling method. The number of samples in this study amounted to 400 taxpayers.
The data collection method is using a questionnaire that is distributed directly and through google form. The data used in this study are primary data collected through a questionnaire survey. Data analysis was performed using multiple linear regression analysis. Multiple linear analysis was conducted to examine the effect of taxpayer awareness, quality of tax service, tax sanctions, and tax knowledge on taxpayer compliance.
The results showed that taxpayer awareness, quality of tax service, tax sanctions, and knowledge of taxation had a positive affect on taxpayer compliance.
Keywords: awareness of taxpayers, quality of tax services, tax sanctions, and knoeledge of taxation
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