PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BUDI LUHUR

  • Friska Duma Ria Universitas Budi Luhur
  • Desy Anggraeni Universitas Budi Luhur
Keywords: knowledge of taxation, awareness of taxpayers, quality of tax services and tax sanctions

Abstract

This research aim to determined the effect of tax knowledge, taxpayer awareness, tax service quality and tax sanctions on taxpayer compliance. This study uses a survey method to obtain data by distributing questionnaires to individual taxpayers registered at the Tanah Abang Satu Tax Service Office (KPP). The sample total is 100 respondents using sample taking methods is convinience sampling. This test is done by using multiple linear regression test. The used analytical tool is Ibm spss version 20.0 software. Based on the results of the research it can be concluded that knowledge of taxation, awareness of taxpayers, taxation sanctions have a positive and significant effect on tax compliance, while tax service quality does not significantly influence taxpayer compliance.

Published
2019-02-01
Issue
Vol 2 No 01 (2018): Akuntansi Responsibilitas Audit dan Pajak (AKURAT)
Section
Table of Contents