Nomor Panggil : 2018_TA_Ak_023140053
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2018
Pembimbing 1 : Hermi
Subyek : Tax;Quality of tax service
Kata Kunci : tax, knowledge taxation, quality of tax service, tax sanctions, tax consciousness, tax compliance, r
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2018_TA_Ak_023140053_Halaman-Judul.pdf | 22 | |
| 2. | 2018_TA_Ak_023140053_Bab-1.pdf | 11 | |
| 3. | 2018_TA_Ak_023140053_Bab-2.pdf | 27 |
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| 4. | 2018_TA_Ak_023140053_Bab-3.pdf |
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| 5. | 2018_TA_Ak_023140053_Bab-4.pdf |
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| 6. | 2018_TA_Ak_023140053_Bab-5.pdf |
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| 7. | 2018_TA_Ak_023140053_DAFTAR-PUSTAKA.pdf | ||
| 8. | 2018_TA_Ak_023140053_Lampiran.pdf |
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P enelitian ini bertujuan untuk mengetahui pengaruh pemahaman peraturan perpajakan, kualitas pelayanan perpajakan, sanksi perpajakan, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dengan preferensi risiko sebagai variabel moderasi. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar pada Kantor Pelayanan Pajak Pratama Kelapa Gading Jakarta Utara. Sampel dalam penelitian ini 100 wajib pajak orang pribadi. Penyebaran kuesioner dilakukan dengan metode convenience sampling. Kuesioner yang didistribusikan 110, namun yang dapat diolah hanya 100 dengan respon rate sebesar 90,9%. Teknik analisis data dalam penelitian ini menggunakan uji asumsi klasik dan Moderated Regression Analysis (MRA) melalui SPSS.Hasil penelitian ini menunjukkan bahwa pemahaman peraturan perpajakan, kualitas pelayanan perpajakan, sanksi perpajakan, dan kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak. Sedangkan preferensi risiko tidak dapat memoderasi hubungan antara pemahaman peraturan perpajakan, kualitas pelayanan perpajakan, sanksi perpajakan, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak.
T his study aims to determine the effect of Knowledge Taxation, Quality of Tax Services, Tax Sanctions, and Tax Consciousness on Tax Compliance with Risk Preferences as Moderated Variable. Population in this research are individual taxpayers in office taxation service (KPP) Pratama Jakarta Utara. The collection used determined by using convenience sampling and it is obtain 100 individual taxpayers. Questionnaire distribution was done by convenience sampling method. The questionnaire are distributed by 110, but that can be processed only 100 with a response rate 90,9%. Data analysis technique in this research used moderated analysis regression (MRA) processed by SPSS.The result showed that the effect of Knowledge Taxation, Quality of Tax Services, Tax Sanctions, and Tax Consciousness on Tax Compliance. But risk preferences can’t moderated the relationship between Knowledge Taxation, Quality of Tax Services, Tax Sanctions, and Tax Consciousness on Tax Compliance.
