CD Skripsi
Pengaruh Kualitas Pelayanan, Pemeriksaan Pajak, Sanksi Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Wajib Pajak Orang Pribadi Di Kpp Pratama Tampan Pekanbaru)
ABSTRACT
This study aims to examine the effect of service quality, tax audits, tax sanctions, and taxpayer awareness on individual taxpayer compliance (a case study on individual taxpayers at KPP Pratama Tampan Pekanbaru). The population in this study is made up of individual taxpayers at KPP Pratama Tampan Pekanbaru. The sampling technique used was the convenience sampling method. The number of samples in this study amounted to 102 taxpayers. The data collection method was carried out by sending questionnaires directly to the respondents who were the target of this study. In this study, the data analysis technique used multiple linear regression (Multiple regression). The results of the study show that service quality and tax sanctions have a positive effect on taxpayer compliance. Tax audits and taxpayer awareness have no effect on taxpayer compliance. The better the quality of service and the application of strict sanctions, the greater taxpayer compliance. Other results indicate that a better understanding of tax regulations will also increase taxpayer compliance.
Keywords: service quality, tax audit, tax sanctions, and taxpayer awareness.
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