CD Disertasi

Pengaruh Religiusitas, Norma Subjektif, Sosialisasi Perpajakan, Pelayanan Perpajakan, Sanksi Perpajakan Dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non Karyawan Di Kabupaten Kuantan Singingi

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Taxes are defined as contributions that must be made by the people for the
state. Compliance is someone who is motivated to act in accordance with applicable
regulations, while taxpayer compliance is someone who has the motivation to carry out
his tax rights and obligations properly, correctly and reports his tax return on
time. This study aims to examine and analyze the effect of religiosity, subjective norms,
tax socialization, tax services, tax sanctions, and taxpayer environment on individual
non-employee taxpayer compliance in the district. Kuantan Singingi. The population of
this research is non-employee individual taxpayers in the government area of Kuantan
Singingi Regency who are active in reporting their taxes. For sampling which is from
the population to be studied, the technique used isnonprobability
sampling through convenience sampling . Where the number of Non-Employee
Individual Taxpayers who report SPT is 2,396 in 2021. The number of samples taken
using the slovin formula. Total questionnaires distributed in this study amounted to 343
questionnaires. This research is a quantitative research with the data used in this
research is primary data that comes from distributing questionnaires. The data analysis
method used in this study uses SEM.
The results of the study prove that subjective norms, socialization of taxation,
tax services and tax sanctions affect the compliance of non-employee individual
taxpayers. While religiosity and taxpayer environment have no effect on individual nonemployee
taxpayer compliance.
Keywords: religiosity, norms, socialization, services, sanctions, environment, taxpayer
compliance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 221 (0035)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2021

Deskripsi Fisik

xii, 204 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 221 (0035)

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

FATAH

Versi lain/terkait

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