Pengaruh Pelayanan Fiskus, Sanksi Perpajakan Dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Di KPP Pratama Karanganyar

Winarna, Karlina Arviyandari and , Drs. Eko Sugiyanto, M.Si (2019) Pengaruh Pelayanan Fiskus, Sanksi Perpajakan Dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Di KPP Pratama Karanganyar. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to determine the effect of tax authorities, tax sanctions, and application of filing on individual taxpayer compliance at the Karanganyar Primary Tax Office. The study population is an individual taxpayer registered at the Pratama Karanganyar Tax Service Office (KPP).The sampling technique used is Convenience Sampling. This study used a sample of 64 respondents. Data collection is done with a questionnaire measured by a Likert scale.The results of this study indicate that tax sanctions affect the compliance of individual taxpayers, and service tax authorities, the application of e-filing does not affect individual taxpayer compliance.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	service tax authorities, tax penalties, e-filing, taxpayer compliance
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	KARLINA ARVIYANDARI WINARNA
Date Deposited:	28 Aug 2019 02:59
Last Modified:	28 Aug 2019 02:59
URI:	http://eprints.ums.ac.id/id/eprint/77524

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