SAPUTRA, ALFIAN BAGAS (2015) PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN DAN BIAYA KEPATUHAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA KLATEN (STUDI EMPIRIS PADA WP OP YANG MEMPUNYAI USAHA SENDIRI DI KPP PRATAMA KLATEN). Other thesis, UPN "Veteran" Yogyakarta.
Preview |
Text
ABSTRAK.pdf Download (158kB) | Preview |
Abstract
ABSTRAK
Penelitian ini bertujuan untuk memberikan bukti empiris terkait dengan pengaruh
kualitas pelayanan, sanksi perpajakan, dan biaya kepatuhan terhadap kepatuhan Wajib Pajak.
Responden yang diambil adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama
Klaten yang mempunyai usaha sendiri. Teknik pengambilan sampel menggunakan purposive
sampling, kuesioner disebarkan terhadap responden dan didapat 118 sampel. Analisis data
menggunakan uji validitas dan uji reliabilitas, untuk menguji hipotesis menggunakan Analisis
Regresi Linear Berganda. Temuan studi ini meliputi: kualitas pelayanan dan sanksi
perpajakan berpengaruh terhadap kepatuhan Wajib Pajak, sedangkan biaya kepatuhan tidak
berpengaruh terhadap kepatuhan Wajib Pajak.
Kata Kunci: Kepatuhan Wajib Pajak , Kualitas Pelayanan, Sanksi Perpajakan,
Biaya Kepatuhan
ABSTRACT
The purpose of this research is to provides empirical evidence related to the effect of
the quality tax authorities, tax penalties, compliance cost on taxpayers compliance. This
research uses individual taxpayers registered in Tax Offices (KPP) in Klaten who had
conducting business. The data were taken using purposive sampling method, the
questionnaires were distributed to the individual tax payers with the total number of 118
respondents. The data were analyzed using validity test and reliability test, to test the
hypothesis usingAnalize Regression Linear. It was found that the quality tax authorities and
the tax penaltiesinfluencing the taxpayers compliance, while this study couldn’t provide
empirical evidence on the effect of the compliance cost on compliance of individual taxpayer
who had conducting business at KPP Pratama Klaten.
Key words: Taxpayers Compliance, Quality Tax Authorities, Tax Penalties,
Compliance Cost
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 21 Sep 2016 04:07 |
| Last Modified: | 21 Sep 2016 04:07 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/6553 |
Actions (login required)
 |
View Item |