UUN, FIKA SIRLYANI (2023) PENGARUH KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK MELALUI PENERAPAN E-FILING PADA KANTOR PELAYANAN PAJAK PRATAMA JEMBER. Skripsi thesis, INSTITUT TEKNOLOGI DAN SAINS MANDALA.

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Abstract

ABSTRACT The aims of this study are: (1) to analyze how the influence of the implementation of service quality and tax sanctions on taxpayer compliance through the implementation of e-filing. (2) To identify any factors that can affect taxpayer compliance. The population in this study are taxpayers registered in Jember Regency with a sample of 50 people. The data analysis method uses path analysis using the SPSS statistical test. The results of this study indicate that service quality has a positive effect on taxpayer compliance, tax sanctions have a positive effect on taxpayer compliance, service quality and tax sanctions have a positive effect on taxpayer compliance through the application of e-filing. Keywords: Quality of Service, Tax Sanctions, Taxpayer Compliance, Implementation of e-Filing.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	MANAJEMEN-S1
Depositing User:	Handoko Triharso
Date Deposited:	08 Feb 2025 02:35
Last Modified:	08 Feb 2025 02:35
URI:	http://repo.itsm.ac.id/id/eprint/922

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