PENGARUH PENGETAHUAN TENTANG PAJAK, KINERJA PELAYANAN PERPAJAKAN, DAN KETEGASAN SANKSI PERPAJAKAN TERHADAP MOTIVASI WAJIB PAJAK DALAM MEMBAYAR PAJAK

Melyana, Desti (2018) PENGARUH PENGETAHUAN TENTANG PAJAK, KINERJA PELAYANAN PERPAJAKAN, DAN KETEGASAN SANKSI PERPAJAKAN TERHADAP MOTIVASI WAJIB PAJAK DALAM MEMBAYAR PAJAK. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to determine the effect of the knowledge about taxes, tax services performance, strict of tax punishment on the motivation of tax payer in paying taxes. This type of research used is associative causal. The populations ini this study are registered as personal tax payers (the entrepreneurs) in KPP Pratama Ilir Timur Palembang. The samples used ini this study is as many as 100 respondents obtained by purposive sampling. Primary data collection in this research used questionnaire. Data were tested using multiple regression analysis with statistics IBM SPSS 20. The results showed that simultaneously there is effect on between the knowledge about taxes, tax services performance, strict of tax punishment on the motivation of tax payer in paying taxes. Partially knowledge about taxes, tax services performance, strict of tax punishment effect on the motivation of tax payer in paying taxes. Keywords : The knowledge about taxes, tax services performance, strict of tax punishment, the motivation of tax payer in paying taxes.

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