Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas (Studi Kasus Di Di KPP Pratama Jakarta Tanah Abang Satu)

Mahanani, Indrawati (2014) Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas (Studi Kasus Di Di KPP Pratama Jakarta Tanah Abang Satu). S1 thesis, STIE Indonesia Banking School.

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Abstract

The number of tax payers is increase for years. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayers conducting business and professional services in Tanah Abang by using several independent variables such as awareness of the taxpayer, the service tax authorities and tax penalties. The purpose of this study was to analyze the influence of awareness of the taxpayer, the service tax authorities and tax sanctions against an individual taxpayer compliance conducting business and professional services. The population of this study is individual taxpayers conducting businessand professional services in Tanah Abang. Based on data from the KPP Pratama Jakarta Tanah Abang Satu,until the end of 2012 there were 4.218 individual taxpayers conducting business and free job retention. Not all population have been used in this study to the time and cost efficiency. Therefore, carried out the sampling. Sampling was done by solvin method. The number of sample is 98 people. Primary data collection method used is a survey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the results of the analysis undertaken concluded that awareness of the taxpayer, the service tax authorities and tax sanctions have a significant impact on taxpayer compliance. Keywords: Tax compliance, the taxpayer awareness, the service tax authorities and tax penalties.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	25 Nov 2020 04:42
Last Modified:	25 Nov 2020 04:42
URI:	http://repository.ibs.ac.id/id/eprint/700

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