Pengaruh Pengetahuan Perpajakan dan Kualitas Pelayanan Pajak terhadap Kepatuhan Wajib Pajak yang Menjalankan Usaha Waralaa di Kota Palembang

Agustina, Devita (2018) Pengaruh Pengetahuan Perpajakan dan Kualitas Pelayanan Pajak terhadap Kepatuhan Wajib Pajak yang Menjalankan Usaha Waralaa di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to test whether the knowledge of taxation and the quality of tax services affect taxpayer compliance. The population in this study is a franchise business belonging to a small micro business in Palembang City. The sample in this research is 50 respondents and using purposive sampling method. Data collection method used is to spread the questionnaire. Hypothesis testing using multiple regression analysis method with SPSS version 23 program. The results obtained showed that knowledge taxation affect taxpayer compliance, while the quality of tax service does not affect taxpayer compliance. Keywords: knowledge of taxation, quality of tax service, taxpayer compliance, a taxpayer who runs a franchise business

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