PENGARUH KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMENUHAN KEWAJIBAN PPH DAN PPN DI KPP PRATAMA PADANG SATU

Olivia, Solina (2018) PENGARUH KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMENUHAN KEWAJIBAN PPH DAN PPN DI KPP PRATAMA PADANG SATU. Diploma thesis, Universitas Andalas.

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Abstract

This research aims to determine effect the quality of fiscus fiscus and tax sanction on tax compliance. The sample of this research is a taxpayer who is registered in KPP Pratama of Padang Satu who pays PPh and PPN using a incidental sampling teqhniques. In collecting data, the method used were library research, documentation, and questionnaires. The analytical method used is multiple linear regression using the SPSS program. The results of this research indicate that the quality of fiscus service has a significant positive effect and tax sanction have a significant negative effect on tax compliance. Keywords: tax compliance, quality of fiscus service, tax sanction

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 12 Dec 2018 12:22
Last Modified: 12 Dec 2018 12:22
URI: http://scholar.unand.ac.id/id/eprint/40684

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