Sibatuara, Wilda (2015) PENGARUH TANGGUNG JAWAB MORAL, KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, KUALITAS PELAYANAN DAN TINGKAT PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI (KPP PRATAMA SLEMAN). Other thesis, UPN ''VETERAN'' YOGYAKARTA.
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Abstract
Penerimaan pajak dalam negeri merupakan sumber pendanaan pemerintah dalam meningkatkan kesejaahteraan dan kemakmuran dan untuk mengatasi masalah sosial. Penelitian ini memiliki tujuan untuk mengaruh tanggung jawab moral, kesadaran wajib pajak, sanksi perpajakan, kualitass pelayanan, dan tingkat pemahaman wajib pajak terhadaap kepatuhaan pelaporan wajib pajak orang pribadi di KPP Pratama Sleman. Metode pengumpulan data yang digunakan adalh menggunakan kuesioner. Teknik analisis data yaang digunakan adalah uji instrumen. Responden dalam penelitian ini berjumlah 91 Wajib Pajak Orang Pribadi. Hasil peneltian ini menunjukan bahwa variabel tanggung jawab moral dan kesadaran wajib pajak mempengaruhi kepatuhan pelaporan wajib pajak orang pribadi di KPP Pratama Sleman. Sedangkan sanksi perpajakan, kualitas pelayanan, dan tingkat pemahaman wajib pajak tidak mempengaruhi kepatuhan pelaporan wajib pajak orang pribadi di KPP Pratama Sleman. Kata Kunci: Kepatuhan Pelaporan Wajib Pajak, Tangggung Jawab Moral, Kesadaran Wajib Pajak, Sanksi Perpajakan, Kualitas Pelayanan, Tingkat Pemahaman Wajib Pajak. The results of tax revenue in the country is a source of government funding to improve the welfare and prosperity and to tackle social problems. Tax hotel in Denpasar city is the biggest tax revenues than other taxes. The purpose of this study was to determine the effect of moral responsibility, awareness of taxpayers, tax penalties, quality of service and the level understanding on tax compliance on taxpayer compliance reporting individual in KPP Pratama Sleman. Data collection method used is by using questionnaires. The analysis used is instruments test. Respondents in this study is 91 Taxpayer. Result of this research showed that moral responsibility and awareness of taxpayers influencing taxpayer compliance reporting individual in KPP Pratama Sleman, while tax penalties, quality of service and the level understanding on tax compliance on taxpayer compliance reporting individual is not affect to individual tax payer compliance reporting individual in KPP Pratama Sleman. Key Word: Compliance Reporting Taxpayer, Moral Responsibility, Awareness of Taxpayers, Tax Penalties, Quality of Service, and The Level Understanding on Tax Compliance.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Erny Azyanti |
| Date Deposited: | 24 Jun 2016 02:38 |
| Last Modified: | 24 Jun 2016 02:38 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4408 |
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