PENGARUH REFORMASI PERPAJAKAN TERHADAP KINERJA PELAYANAN PERPAJAKAN SERTA IMPLIKASINYA TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Kelapa Gading)

YUNAENAH, NENAH (2018) PENGARUH REFORMASI PERPAJAKAN TERHADAP KINERJA PELAYANAN PERPAJAKAN SERTA IMPLIKASINYA TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Kelapa Gading). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine how much influence of Tax Reform on the performance of tax services and also the implication for taxpayer compliance. Data collection instrument in this research used a questionnaire to 372 respondents corporate taxpayers in office of taxation service pratama kelapa gading with covenience sampling method. The analytical tool used the Structural Equation Model (SEM) that using the LISREL program (Linear Structural Relationship). The results of this research indicate that tax reform has a significant influence on the performance of Tax service, tax service performance has a significant influence on taxpayer compliance and tax reform has a significant influence on taxpayer compliance. Keywords: Tax Reform, tax service performance and taxpayer compliance. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh dari reformasi pajak terhadap kinerja pelayanan perpajakan serta implikasinya terhadap kepatuhan wajib pajak. Instrument pengumpulan data dalam penelitian ini menggunakan kuesioner kepada 372 responden wajib pajak badan di Kantor Pelayanan Pajak Pratama Kelapa Gading dengan metode covenience sampling. Alat analisis yang digunakan adalah Structural Equation Model (SEM) dengan menggunakan program LISREL (Liniear Structural Relationship). Hasil dari penelitian ini menunjukan bahwa reformasi perpajakan memiliki pengaruh signifikan terhadap terhadap kinerja pelayanan perpajakan, kinerja pelayanan perpajakan memiliki pengaruh signifikan terhadap kepatuhan wajib pajak dan reformasi perpajakan memiliki pengaruh signifikan terhadap kepatuhan wajib pajak. Kata kunci : reformasi perpajakan, kinerja pelayanan perpajakan dan kepatuhan wajib pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 1013
Call Number: SE/32/18/198
NIM/NIDN Creators: 43213110372
Uncontrolled Keywords: reformasi perpajakan, kinerja pelayanan perpajakan dan kepatuhan wajib pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 28 Feb 2019 07:01
Last Modified: 31 Jul 2023 03:39
URI: http://repository.mercubuana.ac.id/id/eprint/47107

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