MITA PARDAMEAN BR BAKKARA, ADE (2020) PENGARUH KUALITAS PELAYANAN PAJAK, SANKSI PERPAJAKAN, BIAYA KEPATUHAN PAJAK, DAN PENERAPAN E-SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA YOGYAKARTA. Diploma thesis, UPN "VETERAN" YOGYAKARTA.
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Abstract
ABSTRACT
This study aims to obtain empirical evidence about the influence of the quality of tax
services, tax penalties, tax compliance costs and the application of E-Systems to MSME
taxpayer compliance in the city of Yogyakarta. This study uses a simple random sampling
method with 100 UMKM taxpayer respondents in the city of Yogyakarta. Data collection
techniques in this study were in the form of questionnaires. The analysis used is multiple
linear regression analysis using IBM SPSS (Statistical Package for Social Sciences) version
21. The results of this study prove that the quality of tax services, tax sanctions, tax
compliance costs and the application of E-Systems affect the compliance of MSME taxpayers.
Keywords: Quality Of Tax Services, Tax Sanctions, Compliance Costs, E-System
Implementation, Taxpayer Compliance
ABSTRAK
Penelitian ini memiliki tujuan agar mendapatkan bukti empiris mengenai pengaruh
kualitas pelayanan pajak, sanksi perpajakan, biaya kepatuhan pajak dan penerapan E-System
terhadap kepatuhan wajib pajak UMKM di Kota Yogyakarta. Penelitian ini menggunakan
metode simple random sampling dengan 100 responden wajib pajak UMKM di Kota
Yogyakarta. Teknik pengumpulan data dalam penelitian ini adalah dalam bentuk kuesioner.
Analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan IBM
SPSS (Statistical Package for Social Sciense) versi 21. Hasil dari penelitian ini membuktikan
bahwa kualitas pelayanan pajak, sanksi perpajakan, biaya kepatuhan pajak dan penerapan E�System berpengaruh terhadap kepatuhan wajib pajak UMKM.
Kata Kunci: Kualitas Pelayanan Pajak, Sanksi Perpajakan, Biaya Kepatuhan, Penerapan E�System, Kepatuhan Wajib Pajak
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | Kualitas Pelayanan Pajak, Sanksi Perpajakan, Biaya Kepatuhan, Penerapan E�System, Kepatuhan Wajib Pajak |
| Subjek: | H Social Sciences > HB Economic Theory |
| Depositing User: | Eny Suparny |
| Date Deposited: | 04 Mar 2022 04:54 |
| Last Modified: | 04 Mar 2022 08:13 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/28603 |
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