Pengaruh Kualitas Pelayanan, Kewajiban Moral Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris Kepatuhan Wajib Pajak Badan yang Terdaftar di Kantor Pelayanan Pajak Pratama Surakarta Tahun 2018)

Prastyowati, Iin and -, Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2020) Pengaruh Kualitas Pelayanan, Kewajiban Moral Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris Kepatuhan Wajib Pajak Badan yang Terdaftar di Kantor Pelayanan Pajak Pratama Surakarta Tahun 2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Compliance is an important basis for development and smooth rather than the success of the self assessment system. The level of taxpayer compliance can be influenced by several factors including: tax service quality, taxpayer moral obligations, taxpayer awareness, and tax penalties. This study aims to analyze and provide empirical evidence about the effect of service quality, taxpayer moral obligations, awareness of taxpayers, and tax sanctions on corporate taxpayer compliance at the Surakarta City Tax Office. This study uses a quantitative approach with survey methods. Primary data is obtained from questionnaires distributed to corporate taxpayers. The number of research samples as many as 100 respondents were taken by convienience sampling. Data analysis technique uses multiple linear regression analysis. Based on the results of data analysis it can be concluded that the quality of tax service, awareness of taxpayers, and tax sanctions have a positive and significant effect on corporate taxpayer compliance in the Surakarta City Tax Office. However, the taxpayer's moral obligation does not affect the corporate taxpayer compliance at the Surakarta City Tax Office.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	kualitas pelayanan pajak, kewajiban moral wajib pajak, kesadaran wajib pajak, sanksi pajak, kepatuhan wajib pajak badan
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	IIN PRASTYOWATI
Date Deposited:	30 Jan 2020 06:48
Last Modified:	30 Jan 2020 06:49
URI:	http://eprints.ums.ac.id/id/eprint/80102

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