PENGARUH KESADARAN PAJAK, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA PALEMBANG

Muliawan, Novita (2017) PENGARUH KESADARAN PAJAK, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to prove there any influence of tax awareness, tax penalties, and service quality of fiscus on tax compliance. The population in this study is all personal taxplayer who registered in Kantor Pelayanan Pajak (KPP) of Palembang City. Samples determined with purposive sampling method. Sample of this study is contained of 140 respondents. The statistical method used to test the hypothesis in this research is multiple linear regression analysis with SPSS ver 23.0. The result of showed that tax awareness, tax penalties, and service quality of fiscus had positive effect on tax compliance. Kata kunci: Tax Awareness, Tax Penalties, Service Quality of Fiscus, Tax Compliance

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