ARIFIANI, LAURINS HANA FARIDA SAFITRI (2018) PENGARUH KUALITAS PELAYANAN PAJAK, SANKSI PAJAK, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA DEPOK CIMANGGIS TAHUN 2017. S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Perpajakan merupakan sektor pendapatan Negara yang paling besar, oleh karena itu Kepatuhan Wajib Pajak adalah hal terpenting untuk menjaga penerimaan negara. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan pajak, sanksi perpajakan dan tarif pajak terhadap kepatuhan Wajib Pajak Badan. Penelitian ini dilakukan di Kantor Pelayanan Pajak (KPP) Pratama Depok Cimanggis. Sampel yang dipilih menggunakan rumus Slovin dengan berjumlah 99 responden. Jenis penelitian adalah penelitian kausal dengan analisis regresi linier berganda. Metode pengumpulan data ini dengan menggunakan metode accidental sampling, dengan menyebarkan kuesioner kepada Wajib Pajak Badan yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Depok Cimanggis. Berdasarkan hasil penelitian ini menunjukan bahwa secara parsial kualitas pelayanan pajak, dan tarif pajak berpengaruh signifikan positif terhadap kepatuhan Wajib Pajak Badan. Sedangkan sanksi pajak tidak berpengaruh signifikan terhadap kepatuhan Wajib Pajak Badan. Kata Kunci : Kualitas Pelayanan Pajak, Sanksi Pajak, Tarif Pajak, Kepatuhan Wajib Pajak Badan. ABSTRACT Taxation is the largest state revenue sector, therefore Taxpayer Compliance is the most important thing to maintain state revenues. This research aims to understand the influence of the quality of tax service, tax penalties and tax rates on corporate taxpayer compliance. This research was conducted at the Tax Office Primary Depok Cimanggis. Sample selected using formulas Slovin with were 99 Respondents. The kinds of research is causal by multiple linear regression analysis. Data collection method uses the Accidental Sampling Method, by spreading questionnaires to Corporate Taxpayers Registered in the Tax Office Primary Depok Cimanggis. Based on the results of this study showed that partially, that the quality of tax services, and tax rates have a significant positive effect on corporate taxpayer compliance. While tax penalties do not have a significant effect on corporate taxpayer compliance. Keywords: Tax Service Quality, Tax Penalties, Tax Rates, Corporate Taxpayer Compliance.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 18 001 |
| NIM/NIDN Creators: | 43214310028 |
| Uncontrolled Keywords: | Kualitas Pelayanan Pajak, Sanksi Pajak, Tarif Pajak, Kepatuhan Wajib Pajak Badan. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 09 Jan 2024 07:06 |
| Last Modified: | 09 Jan 2024 07:06 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/85210 |
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