Analisis Kualitas Pelayanan Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak

Yulianti, Eka Cipta (2009) Analisis Kualitas Pelayanan Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT Thisresearchwasaimedtoanalysetheinfluenceofservicetowardtaxpayers’obedience.Grandtheoryusedforservicevariablewas A.Parasuraman,ValarieA.Zeithaml,danLeonardL.Berrywhichcoveredseveraldimensionssuchas:tangible,reliability,responsiveness,assurance,andempathy,whereastheoreticalfoundationforobediencevariablewasRochmatSoemitrotheorywhichincludedseveralaspectssuchas:counting,recounting,payingandreporting. Quantitativeapproachandcorrelationdesignweredeployedbyparticipating82samplesobtainedfromsimplerandomsamplingtechnique.Documentsanalysisandvalidandreliablequestionnaireswereusedtogetdata.RankSpearmanwereutilizedascorrelationtesting.ObtaineddatathenwereanalizedusingSPSSVer.16.D escriptiveanalysisindicatedthatservicewasinnormalcondition,whereastaxpayers’obediencerelativelygood.Moreover,hypothesistestingshowedthattherewaspositiveandsignificantcorrelationbetweenserviceandobedienceoftaxpayers.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 09 289
Call Number: SE/AK/10/084
NIM/NIDN Creators: 43207110119
Uncontrolled Keywords: PERPAJAKAN, KUALITAS PELAYANAN
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 15 Jan 2010 10:23
Last Modified: 31 May 2017 02:09
URI: http://repository.mercubuana.ac.id/id/eprint/25565

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