Repository Universitas Ahmad Dahlan

PENGARUH KEWAJIBAN MORAL, PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN MEMBAYAR PAJAK, KUALITAS PELAYANAN, PEMERIKSAAN PAJAK, KONDISI KEUANGAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN

Agus Arini, Nurmalita (2019) PENGARUH KEWAJIBAN MORAL, PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN MEMBAYAR PAJAK, KUALITAS PELAYANAN, PEMERIKSAAN PAJAK, KONDISI KEUANGAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN. Bachelor thesis, Universitas Ahmad Dahlan.

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Abstract

This research aims to determine the influence of moral obligations, understanding of taxation regulations, awareness of paying taxes, quality of service, tax checks, financial conditions, and taxation sanctions on compliance of taxpayer bodies. The population in this study amounted to 94 business entities in the form of Commanditaire Vennootschap (CV) registered in the capital investment and integrated service of one door of central Lampung regency. Sampling in this study used simple random sampling and obtained 76 samples. The primary data used in this study was derived from the dissemination of a questionnaire to respondents. Then, the data is analyzed using multiple linear regression analyses. The results showed that moral obligations, understanding of taxation regulations, awareness of paying taxes, quality of service, tax checks, financial conditions, and the simultaneous taxation sanctions affect the compliance of taxpayers of the body. Partially, moral obligations positively affect the compliance of the body's taxpayer, while understanding taxation regulations, awareness of paying taxes, quality of service, tax checks, financial conditions, and taxation sanctions have no effect Taxpayer's compliance agency.

Item Type: Naskah Publikasi (Bachelor)
Subjects: H Social Sciences > HJ Public Finance
Divisi / Prodi: Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User: publikasi uad
Date Deposited: 28 Sep 2019 08:15
Last Modified: 28 Sep 2019 08:15
URI: http://eprints.uad.ac.id/id/eprint/14995

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