Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Perpajakan, dan Persepsi Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Reklame. (Survey Pada Wajib Pajak Reklame di DKI Jakarta)

MELANI, INDAH AYU (2018) Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Perpajakan, dan Persepsi Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Reklame. (Survey Pada Wajib Pajak Reklame di DKI Jakarta). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Advertisement tax is one source of revenue continues to increase revenues by increasing numbers of businesses due to economic growth. The purpose of this study was to determine the effect of taxpayer awareness, quality of service, and the perception of tax penalties on taxpayer compliance advertisement DKI Jakarta. The data was collected using a questionnaire with convenience sampling technique and used a sample of 100 taxpayers advertisement. Analysis using multiple linear regression analysis. The results showed that the taxpayer awareness, quality of service, and the perception of tax penalties and significant positive effect on tax compliance advertisement. Independent variables on tax compliance advertisement has contributed 67 percent, while 33 percent are influenced by other factors outside the model. Keywords: perceptions about sanction taxation, service quality, taxpayers awareness, taxpayer compliance. Pajak reklame merupakan salah satu sumber pendapatan daerah yang terus meningkat penerimaannya seiring dengan meningkatnya jumlah pelaku usaha akibat pertumbuhan ekonomi.. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, kualitas pelayanan, dan persepsi sanksi perpajakan terhadap kepatuhan wajib reklame di DKI Jakarta. Pengumpulan data dilakukan menggunakan kuesioner dengan teknik Convenience Sampling dan menggunakan sampel sebanyak 100 orang wajib pajak reklame. Teknik analisis data menggunakan adalah analisis regresi liniear berganda. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak, kualitas pelayanan, dan persepsi tentang sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak reklame.Variabel bebas terhadap kepatuhan wajib pajak reklame mempunyai kontribusi sebesar 67 persen, sedangkan 33 persen dipengaruhi oleh faktor lain diluar model. Kata kunci : kepatuhan wajib pajak, kesadaran wajib pajak, kualitas pelayanan, persepsi sanksi perpajakan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 455
Call Number: SE/32/18/360
NIM: 43213120273
Uncontrolled Keywords: kepatuhan wajib pajak, kesadaran wajib pajak, kualitas pelayanan, persepsi sanksi perpajakan.
Subjects: 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: 10 Dec 2018 03:10
Last Modified: 07 Jan 2019 06:36
URI: http://repository.mercubuana.ac.id/id/eprint/45930

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