ANALISIS PENGARUH PERSEPSI DAN PELAYANAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA KARANGANYAR

Setiaji, Ilham Bagus (2013) ANALISIS PENGARUH PERSEPSI DAN PELAYANAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA KARANGANYAR. Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

Objectives can be achieved from the research was to determine whether there is influenced and taxpayer perceptions on tax compliance services in the Tax Office Primary Karanganyar both partially and simultaneously. This study is the causative research, research that seek to influence the independent variable on the dependent variable. The design information related to the investigation of the prevalence , distribution and influence among variables in a population . The number of respondents who used as samples in this study were 60 taxpayers who pay value added tax in Karanganyar Pratama Tax Office. The sampling technique used was accidemtal sampling. Test is used multiple linear regression, t test, F test and the coefficient of determination. Based on the results of multiple linear regression is known that the service variable has the most dominant influence on tax compliance in Karanganyar Pratama Tax Office . Because the service variable has a value of regression coefficient higher than any other variable . Based on the results obtained by t test that perception and service variables significantly influence taxpayer compliance in the Tax Office Primary Karanganyar partially . Based on the results obtained by the F test that perception and service variables significantly influence taxpayer compliance in the Tax Office Primary Karanganyar simultaneously . Variables influence the perception and service by 63,7% on tax compliance in Karanganyar Pratama Tax Office . While the rest (36,3%) is explained by other variables that are not included in the regression model, variables such as sanctions, other attitudes and other taxpayers . Keywords : Perception, Taxpayers Service and Taxpayers Obedience

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Perception, Taxpayers Service and Taxpayers Obedience
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi > Prodi S1 Manajemen
Depositing User:	B Supri Yadi
Date Deposited:	20 Feb 2020 03:51
Last Modified:	20 Feb 2020 03:51
URI:	http://repo.setiabudi.ac.id/id/eprint/2675

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