PENGARUH PERSEPSI KEKUASAAN OTORITAS PAJAK DAN KEPERCAYAAN TERHADAP KEPATUHAN PAJAK BUMI DAN BANGUNAN P-2 (Studi pada Wajib Pajak Orang Pribadi di Kabupaten Pati)

NUGROHO, Adhi Wahyu Setyo and ROHMAN, Abdul (2016) PENGARUH PERSEPSI KEKUASAAN OTORITAS PAJAK DAN KEPERCAYAAN TERHADAP KEPATUHAN PAJAK BUMI DAN BANGUNAN P-2 (Studi pada Wajib Pajak Orang Pribadi di Kabupaten Pati). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research aimed to investigate the influence of perception of the power of tax authorities on the trust, trust on the tax compliance, and perception of the power of tax authorities on the tax compliance. This research consist of one dependent variable, one independent variable, and one intervening variable. Dependent variable in this research is tax compliance, independent variable is perception of the power of tax authorities, and the intervening variable is trust. This study used a questionnaire in data collection, respondents in this study is the individual tax payer on Land and Building Tax in Pati district. Next step, data collected by incidental sampling. Number of samples in this research is 98 respondents. This study used Structural Equation Modelling with SmartPLS 3.0 software. The results showed that power of tax authorities has positive effect on trust. Furthermore, trust has positive effect on tax compliance. The result of this research also shows that power of tax authorities has positive effect on tax compliance.

Item Type:Thesis (Undergraduate)
Additional Information:power of tax authorities, trust, tax compliance
Uncontrolled Keywords:power of tax authorities, trust, tax compliance
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:49314
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:15 Jul 2016 13:39
Last Modified:15 Jul 2016 13:39

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