Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Memenuhi Kewajibannya (Studi Empiris Pada Wajib Pajak Orang Pribadi di KPP Pratama Surakarta)

Ulynnuha, Ovi Itsnaini and , Dr. Erma Setiawati, Ak., M.M., (2018) Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Memenuhi Kewajibannya (Studi Empiris Pada Wajib Pajak Orang Pribadi di KPP Pratama Surakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aimed to analyze the factors affecting taxpayers to pay taxes on the Kantor Pelayanan Pajak Pratama Surakarta. Factors that are expected to have an influence on an taxpayer compliance is tax awareness, the service of tax authorities, tax penalties, and the perceptions of the effectiveness of the tax system. The population of this research is the individual taxpayer in the region of KPP Pratama Surakarta. Sampling was done by convenience sampling technique. The number of samples was determined as many as 65 people from the number of individual taxpayers who are on territory of KPP Pratama Surakarta. Primary data collection method used is the method of questionnaire survey using the media. In this study, the hypothesis was tested using multiple regression. The result show that tax awareness and perceptions of the effectiviness of the tax system to influence on tax compliance. Meanwhile, the service of tax authorities and tax penalties do not affect on an taxpayer compliance.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Kepatuhan Wajib Pajak, Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Persepsi atas Efektivitas Sistem Perpajakan, Sanksi Perpajakan
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	OVI ITSNAINI ULYNNUHA
Date Deposited:	08 Feb 2018 01:25
Last Modified:	08 Feb 2018 01:29
URI:	http://eprints.ums.ac.id/id/eprint/59686

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