Melisa N. T, Wensiana (2020) PENGARUH PERSEPSI KUALITAS PELAYANAN PERPAJAKAN, SANKSI PAJAK, PENGAMPUNAN PAJAK (TAX AMNESTY), RELIGIUSITAS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada KKP Pratama Semarang Gayamsari). Undergraduate thesis, Universitas Stikubank.
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Abstract
Tujuan penelitian ini adalah untuk menguji pengaruh Persepsi Kualitas Pelayanan Perpajakan, Sanksi Pajak, Pengampunan Pajak (Tax Amnesty). Sampel yang digunakan dalam penelitian ini adalah sebanyak 113 responden. Data yang digunakan adalah data primer berupa koesioner yang diambil dari KPP Pratama Semarang Gayamsari. Hubungan dan atau pengaruh antar variabel dijelaskan dengan menggunakan metode uji validitas, uji reliabilitas, uji kelayakan model, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa Persepsi Kualitas Pelayanan Perpajakan dan Pengampunan Pajak (Tax Amnesty) berpengaruh negatif tidak signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi, sedangkan Sanksi Pajak dan Religiusitas berpengaruh Positif signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi. The purpose of this study was to examine the effect of the Presepiation of Quality of Taxation Services, Tax Amnesty. The sample used in this study was 113 respondents. The data used are primary data in the form of questionnaires taken from KPP Pratama Semarang Gayamsari. The relationship and or influence between variables is explained using the validity test method, relibility test, model feasibility test and hypothesis testing. The results of this study indicate that the perception of taxation services and Tax Amnesty does not have a significant positive effect on the obligations of individual taxpayer, while tax and Religious Sanctions have a significant positive effect on individual taxpayer obligations.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2115 NIM.16.05.52.0218 |
| Uncontrolled Keywords: | Persepsi Kualitas Pelayanan Perpajakan, Sanksi Pajak, Pengampunan Pajak (Tax Amnesty), Religiusitas Pajak, Kepatuhan Wajib Pajak. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | F Fahmi |
| Date Deposited: | 08 May 2020 04:38 |
| Last Modified: | 08 May 2020 04:38 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6715 |
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