Pengaruh Pengetahuan Pajak, Penyelewengan Pajak Dan Kualitas Pelayanan Fiskus Terhadap Motivasi Wajib Pajak Dalam Membayar Pajak

Mulandari, Fitri Atma (2016) Pengaruh Pengetahuan Pajak, Penyelewengan Pajak Dan Kualitas Pelayanan Fiskus Terhadap Motivasi Wajib Pajak Dalam Membayar Pajak. S1 thesis, STIE Indonesia Banking School.

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Abstract

The objectives of this research is to analyze the influence of tax knowledge, tax fraud and fiscus service quality on taxpayer’s motivation in paying taxes. The sample in this study is the individual taxpayer’s domiciled in Jakarta. Determination of the sample was used a purposivesamplingmethod This data wasaprimary datawhichcollected through questionnaires. Of the115questionnaires collected, just100 questionnaires that can be processed. This research were analyze by using multiple regression analysiswith spss program. The results of this research indicate that tax knowledge andfiscus service quality have influenced significantly positive on taxpayer’s motivation in paying taxes. Whereasthe tax fraud has not influencedand negativeon taxpayer’s motivation in paying taxes. And all of independen variable in this research are simultaneously influence on tax payer’s motivation in paying taxesas a dependen variable. Keyword: tax knowledge, tax fraud, fiscus service quality andtax payer’smotivation inpaying taxes

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Mrs. Deli Apsa
Date Deposited:	02 Jul 2020 06:08
Last Modified:	17 Jul 2024 07:17
URI:	http://repository.ibs.ac.id/id/eprint/471

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