Moh. Ali, Maksum Syaifullah (2017) Pengaruh Kualitas Pelayanan dan Sistem Pembayaran Online Pajak Bumi dan Bangunan terhadap Kepatuhan Wajib Pajak di Kota Padang. Diploma thesis, Universitas Andalas.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan sistem pembayaran online Pajak Bumi dan Bangunan terhadap kepatuhan wajib pajak di Kota Padang. Metode pengambilan sampel menggunakan teknik Sampling Insidental. Uji yang digunakan adalah menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa: 1) Secara parsial kualitas pelayanan berpengaruh signifikan terhadap kepatuhan wajib pajak, 2) secara parsial sistem pembayaran online berpengaruh signifikan terhadap kepatuhan wajib pajak, dan 3) secara simultan kualitas pelayanan dan sistem pembayaran online berpengaruh terhadap kepatuhan wajib pajak. Kata Kunci : kualitas pelayanan, sistem pembayaran online Pajak Bumi dan Bangunan, kepatuhan wajib pajak. ABSTRACT This research aims to know the influence of service quality and payment online systems in Property Tax on compliance of taxpayers in Padang. The sampling method using incidental sampling technique. The examination is using multiple linear regression. The results showed that: 1) Partially service quality have significantly influence on taxpayers compliance, 2) Partially payment online systems have significantly influence on taxpayers compliance, and 3) simultaneously the service quality and payment online system have significantly influence on taxpayers compliance. Keywords: service quality, payment online system in Property tax, taxpayers compliance.
| Item Type: | Thesis (Diploma) |
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| Primary Supervisor: | Rahmat Kurniawan, SE, M.Si, CA, Ak |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | s1 akuntansi reguler |
| Date Deposited: | 03 May 2017 04:24 |
| Last Modified: | 03 May 2017 04:24 |
| URI: | http://scholar.unand.ac.id/id/eprint/25274 |
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