PENGARUH KEMANFAATAN NPWP, PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada WP OP Di Kabupaten Tegal)

SITI, MASRUROH and ZULAIKHA, Zulaikha (2013) PENGARUH KEMANFAATAN NPWP, PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada WP OP Di Kabupaten Tegal). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The level of tax compliance in Tegal Regency is still low, especially individual taxpayers who do business. It can be seen from comparison between the number of registered taxpayers with the number of taxpayers who report tax return. This research aimed to analyze the effect of the benefits of TIN, taxpayer understanding, quality of services, and tax penalties on tax compliance. Primary data collection method used is a survey method using questionnaires media. Sampling was done by convenience sampling method. The number of questionnaires that can be analyzed is 70 questionnaires. Data analysis techniques used in this research is logistic regression analysis. The results of this research showed that taxpayer understanding had positive and significant effect on tax compliance. Benefits of TIN, quality of services and tax penalties had no significant effect on tax compliance

Item Type:Thesis (Undergraduate)
Additional Information:benefits of TIN, taxpayer understanding, quality of service, tax penalties, tax compliance
Uncontrolled Keywords:benefits of TIN, taxpayer understanding, quality of service, tax penalties, tax compliance
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:40267
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:17 Oct 2013 08:30
Last Modified:14 Apr 2014 15:43

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