Gustianawati, Fitri and , Drs. Wahyono, M.A, Ak (2021) Pengaruh Pemahaman Tentang Perpajakan, Kesadaran Perpajakan, Kualitas Pelayanan Fiskus, dan Ketegasan Sanksi Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris Pada KP2KP Pacitan). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The number of taxpayers from year to year is increasing. However, the increase in the number of taxpayers does not have to pay taxpayer taxes. The purpose of this study was to examine the effect of taxation, tax awareness, and taxation on taxpayer compliance at the Pacitan Tax Service, Counseling and Consultation Office. The sample used was 100 respondents from the population of Individual Taxpayers registered in Pacitan 33,029 until December 31, 2020. Sampling was carried out by the incidental sampling method. The primary data collection method used is a survey method using a questionnaire. Data analysis used multiple linear regression analysis and hypothesis testing. The results of the analysis conducted on individual taxpayers recorded at KP2KP Pacitan, namely the tax awareness variable has an influence on individual taxpayer compliance. Meanwhile, knowledge of taxation, tax service services, and taxes have no effect on individual taxpayer compliance.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | knowledge of taxation, tax awareness, tax service services, firmness of sanctions, taxpayer compliance |
Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | FITRI GUSTIANAWATI |
Date Deposited: | 15 Nov 2021 04:44 |
Last Modified: | 15 Nov 2021 04:45 |
URI: | http://eprints.ums.ac.id/id/eprint/95727 |
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