Pengaruh Persepsi Wajib Pajak tentang Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan Wajib Pajak dan Preferensi Risiko sebagai Variabel Moderating (Studi Empiris terhadap Wajib Pajak Orang Pribadi di Kota Semarang)

ARYOBIMO, Putut Tri and CAHYONOWATI, Nur (2012) Pengaruh Persepsi Wajib Pajak tentang Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan Wajib Pajak dan Preferensi Risiko sebagai Variabel Moderating (Studi Empiris terhadap Wajib Pajak Orang Pribadi di Kota Semarang). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research aims to examine the effect perception of tax service quality on taxpayer’s compliance. This research also aims to examine the moderating effect of financial condition of taxpayer’s and risk preference for the relationship between perception of tax service quality with taxpayer’s compliance. The sampling method of this research used convenience sampling with a sample of 200 respondent from individual taxpayer’s in Semarang city. The research data used are the primary data by questionnaire which have contained respondent answer’s. In this research, data analysis used by Moderated Regression Analysis. The result of this study indicates that the effect perceptions of tax service quality, financial condition of taxpayer’s and risk preference is positively and significantly related with taxpayer’s compliance. Furthermore, both of moderating variable which the moderating effect of financial condition of taxpayer’s dan risk preference is positively and significantly related with taxpayer’s compliance

Item Type:Thesis (Undergraduate)
Additional Information:Perceptions of tax service quality, financial condition of taxpayer’s, risk preference, and taxpayer’s compliance
Uncontrolled Keywords:Perceptions of tax service quality, financial condition of taxpayer’s, risk preference, and taxpayer’s compliance
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:37354
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:29 Nov 2012 13:01
Last Modified:29 Nov 2012 13:01

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