PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika)

Jurnal Wahana Akuntansi

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Title PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika)
PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika)
 
Creator Febriani, Indri
Suparno
 
Subject Awarness Taxpayer
Tax Service
Tax Sanction
Compliance
Kesadaran Wajib Pajak
Pelayanan Fiskus
Sanksi
Kepatuhan
 
Description This research aims to demonstrate empirically the effect of awareness of taxpayers, tax services and tax sanctions on the compliance of individual taxpayer. The sample in this research were employees who worked at PT Intikom Berlian Mustika. This research used primary data with distributing questionnaire. Questionnaires were distributed as many as 100 pieces to individual tax payer in PT Intikom Berlian Mustika. Research sampling were taken by simple random sampling. Statistical analysis using multiple linear regression. The results showed that tax awareness and sanctions significantly affected the compliance of individual taxpayers, while tax services did not affect the compliance of individual taxpayers at PT Intikom Berlian Mustika.
Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran Wajib Pajak, pelayanan fiskus dan sanksi pajak terhadap kepatuhan Wajib Pajak Orang Pribadi. Sampel dalam penelitian ini adalah karyawan swasta yang bekerja di PT Intikom Berlian Mustika. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner. Kuesioner yang disebar sebanyak 100 buah kepada Wajib Pajak Orang Pribadi di PT Intikom Berlian Mustika. Sampel penelitian diambil dengan metode simple random sampling. Data dianalisis dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kesadaran pajak dan sanksi berpengaruh secara signifikan terhadap kepatuhan Wajib Pajak Orang Pribadi, sedangkan pelayanan pajak tidak berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi di PT Intikom Berlian Mustika.
 
Publisher Fakultas Ekonomi, Universitas Negeri Jakarta
 
Date 2019-07-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/9627
10.21009/wahana.14.014
 
Source Jurnal Ilmiah Wahana Akuntansi; Vol 14 No 1 (2019): Jurnal Ilmiah Wahana Akuntansi; 49-64
2302-1810
 
Language eng
 
Relation http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/9627/7464
 
Rights Copyright (c) 2019 Indri Febriani; Suparno Suparno
 

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