Pengaruh Kebijakan Perpajakan, Pelayanan Fiskus, Pengetahuan Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Di Kota Palembang

Prayoga, Adytia (2021) Pengaruh Kebijakan Perpajakan, Pelayanan Fiskus, Pengetahuan Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine and analyze whether Tax Policy, Fiscus Service, Knowledge and Understanding of Taxation will affect the Compliance of Corporate Taxpayers in Palembang City. The sample used in this study is corporate taxpayers in the city of Palembang which has been established for more than 5 years. The approach used in this study is a quantitative approach, the data testing technique in this study is multiple linear regression analysis after successfully passing instrument testing and classical assumption testing. The results of this study prove that tax policy has a significant effect on taxpayer compliance in the city of Palembang. Meanwhile, Fiscal Services, Tax Knowledge and Understanding have no significant effect on Corporate Taxpayer Compliance in Palembang City. Keywords: Tax Policy, Fiscus Service, Knowledge and Understanding of Taxation, Corporate Taxpayer Compliance.

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