PENGARUH KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DI MODERASI KONDISI KEUANGAN DAN PREFERENSI RESIKO

ARDHIANTA, IRHASH (2014) PENGARUH KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DI MODERASI KONDISI KEUANGAN DAN PREFERENSI RESIKO. Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

Tax compliance is a major problem faced in Indonesia, especially in Surakarta, for lac of a sense of community responsibility towards the importance of paying taxes. Quality of service tax authorities is one of the most effective ways to improve taxpayer compliance. This study aims at finding out if the effect of the quality of service tax authorities are moderated and financial condition of risk preferences on tax compliance. Data collection techniques used were questionnaires, the convenience sampling techniques and samples taken was 118 respondents. Data analysis includes factor analysis, multiple regression, tests of interaction with the Moderated Regression Analysis, F test and T test. The results of processing the data, itis concluded that there is a positive and significant effect of the variable quality of service tax authorities. No significant interaction effect variebel financial condition as variebel moderation so that the independent variable independent or intervening variable. No significant interaction effect variable risk preferences as variable moderation but to see koefesiensi Beta is positive then the variables moderate the risk preference between quality maid taxes against mandatory compliance. Key words: Taxpayers, Quality of Servise, Financial Condition, Prefernsi Risk, Compliance.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Taxpayers, Quality of Servise, Financial Condition, Prefernsi Risk, Compliance.
Subjects:	B Philosophy. Psychology. Religion > B Philosophy (General) H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi > Prodi S1 Manajemen
Depositing User:	magdalena kartika ningsih
Date Deposited:	21 Feb 2020 01:48
Last Modified:	21 Feb 2020 01:48
URI:	http://repo.setiabudi.ac.id/id/eprint/2710

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