PENGARUH KEMANFAATAN NPWP, PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei Pada KPP Pratama Kota Bukittinggi)

MADOGUCCI, PASHA PINTOKITTA (2019) PENGARUH KEMANFAATAN NPWP, PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei Pada KPP Pratama Kota Bukittinggi). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze and find the empirical evidence regarding the benefits of Tax Number, knowledge of taxation, quality of service and tax penalties of personal Tax Payer Compliance in KPP Pratama Bukittinggi. Primary data collection method used is a survey method using questionnaires media. The population in this study is all taxpayer of individual registered in the tax office (KPP) within the working environment of the KPP Pratama Bukittinggi. The sample selection using purposive sampling method with the number of respondent as many as one hundred (100) respondents. The results showed that the benefits of Tax Number, knowledge of taxation and quality of service have a positive and significant impact on taxpayer compliance. but tax penalties do not affect the taxation of the positive and significant on taxpayer compliance. Keywords: Benefits of Tax Number, Knowledge of Taxation, Quality of Service, Tax Penalties, Tax Compliance. Penelitian ini bertujuan untuk menganalisis dan menemukan bukti empiris mengenai Kemanfaatan NPWP, Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Kota Bukittinggi. Jenis data yang digunakan adalah data dengan melakukan penyebaran kuesioner. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak (KPP) dalam lingkungan kerja kantor wilayah KPP Pratama Kota Bukittinggi. Pemilihan sampel menggunakan metode purposive sampling dengan jumlah responden sebanyak seratus (100) responden. Hasil penelitian menunjukkan bahwa Kemanfaatan NPWP, Pengetahuan Perpajakan, dan Kualitas Pelayanan Fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sedangkan Sanksi Perpajakan tidak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Keyword: Kemanfaatan NPWP, Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Kepatuhan Wajib Pajak.

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 007
Call Number: TA/55/19/044
NIM: 55516120014
Uncontrolled Keywords: Kemanfaatan NPWP, Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Kepatuhan Wajib Pajak.
Subjects: 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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 31 Dec 2019 02:53
Last Modified: 15 Jan 2020 08:19
URI: http://repository.mercubuana.ac.id/id/eprint/53134

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