Mardiana, Ariska Wahyu (2018) PENGARUH SIKAP, PENGETAHUAN WAJIB PAJAK, SANKSI PAJAK, DAN PELAYANAN PETUGAS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN JEMBER. Skripsi thesis, STIE Mandala.

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Abstract

Purpose of this research is to examine the influence between attitudes, knowledge of taxpayers, tax sanctions and the quality of tax officer service to taxpayer compliance in Kabupaten Jember. The population in this study are individual taxpayers residing in District Rambipuji, Kaliwates, and Sumbersari with the number of samples of 50 taxpayers. Data collection method in this research use incidental sampling method. Data analysis technique used in this research is descriptive analysis, data quality test (validity test and reliability test), classical assumption test (normality test, multicolinierity test, and heteroscedasticity test), multiple regression analysis, and hypothesis test (simultaneous test ( F test ), test partial ( t test), and Determination coefficient test). The results of multiple linear regression analysis showed Variable Attitude (X1), Knowledge taxpayer (X2), Tax Sanction (X3),and Tax Officer Service (X4) positive effect on taxpayer compliance. The result of hypothesis test of F statistic test stated that variable Attitude, Taxpayer Knowledge, Tax Sanction, and Tax Officer Service simultaneously have a significant effect on Taxpayer Compliance, while in statistic test t states that variable Taxpayer Knowledge and Tax Officer Service have significant effect partially to Taxpayer Compliance, while attitudinal variable and Tax Sanction partially have no significant effect to Taxpayer Compliance. From the determination coefficient test shows that 63% have stated attitude variables, taxpayer knowledge, tax sanction, and tax officers service have explained taxpayer compliance while the remaining 37% is influenced by other variables not examined in this study.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	taxpayer knowladge, tax sanction, tax officer service, taxpayer compliance
Subjects:	H Social Sciences > HG Finance
Divisions:	AKUNTANSI-S1
Depositing User:	Team UPT Mandala
Date Deposited:	05 Nov 2019 01:31
Last Modified:	15 Dec 2020 06:16
URI:	http://repo.itsm.ac.id/id/eprint/208

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