Pramesti, Ridayaning Dian and , Mujiyati, Dra, M.Si (2018) Pengaruh Tingkat Pemahaman Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak, Dan Penerapan E-Billing Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kantor Pelayanan Pajak Pratama Boyolali). Skripsi thesis, Universitas Muhammdiyah Surakarta.
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Abstract
The aim of this study was to determine the level of understandingof the taxpayer, the quality of service tax authorities, tax penalties, taxpayers environment and application of E-Billing to the level of compliance of individual taxpayers. This study uses a quantitave method using primary data obtained from the questionnaire. The population in this study is an individual taxpayer who is registered in KPP Pratama Boyolali. The number of samples in this study were 100 taxpayers. Sample collection method usimg of convenience sampling technique. The analysis tool includes the validity and reliability test, normality test, multicollinearity, heteroscedasticity test, multiple linier regression, F test, test determination coefficient R, and t test. The results showed that the R² values obtained 0,244 which means that 24,4% compliance rate individual taxpayers affected by the level of understanding of the taxpayer, the quality of service tax authorities, tax penalties, taxpayers environment and application of E-Billing . The remaining 75,6% influenced by variables outside the model. T test result showed that the level of understanding of the taxpayer affect the compliance of individual taxpayers while the quality of service tax authorities, tax penalties, taxpayers environment and application of E-Billing has no effect on the level of compliance of individual taxpayers.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | level of understanding of the taxpayer, the quality of service tax authorities, tax penalties, a taxpayer environment, application of E-Billing and the level of compliance of individual taxpayers |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | RIDAYANING DIAN PRAMESTI |
| Date Deposited: | 07 Aug 2018 02:46 |
| Last Modified: | 07 Aug 2018 02:46 |
| URI: | http://eprints.ums.ac.id/id/eprint/65233 |
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