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PENGARUH KUALITAS PELAYANAN, SANKSI DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PBB DI MOJOSONGO

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This study aims to determine the effect of the quality of tax services, tax penalties and awareness of taxpayers on tax compliance in the payment of property tax. This research is quantitative data collection techniques such as questionnaires and literature study. Analysis of data using multiple linear regression analysis with calculations using SPSS version 21. Partial results of the analysis we concluded that the quality of tax services and a significant positive effect on tax compliance. tax penalties and significant positive effect on tax compliance and taxpayer awareness of positive and significant impact on tax compliance. The results of simultaneous analysis we concluded that the quality of tax services, tax penalties and compulsory awareness positive and significant impact on tax compliance. The results of the analysis of the coefficient of determination obtained value of Adjusted R Square = 0.480 means known that the influence exerted by the independent variable is the quality of tax services, tax penalties and awareness of tax payers by 48% while the remaining 52% is influenced by other variables outside variables studied.

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Ketersediaan

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Informasi Detail

Judul Seri

jurnal akuntansi dan sistem teknologi informasi

No. Panggil

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Penerbit

Surakarta : pusat pengembangan akuntasi prodi akuntansi fakultas ekonomi universitas slamet riyadi surakarta., 2016

Deskripsi Fisik

Halaman 36-45

Bahasa

Indonesia

ISBN/ISSN

1693-7635

Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

volume 12 no 1 maret 2016

Subjek

quality of tax services, tax penalties, awareness of the taxpayer, the

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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