TA DIGITAL
Analisis Pengaruh Kesedaran Wajib Pajak, Pelayanan Fiskus, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak (Studi Kasus di Wilayah KPP Pratama Demak)
Taxpayer compliance in the field of taxation is a major factor that ensures the continuity of tax revenue. But in reality, not all taxpayers pay taxes. Data from Small Taxpayer Office Demak shows that tax compliance in Demak district declined in the last three years. This provides motivation for doing research on a number of factors influencing tax compliance.
The purposes of this research are to analyze the influence of the taxpayer awareness, service of fiscus and tax penalty as independent variables and tax compliance as dependent variable. To find out how many contributions of all independent variables to dependent variable, this research is using the Classic Assumption Test, Multiple Regression Analysis and Coefficient of Determination. Before the analysis process, data has been tested using validity, reliability test and hypotheses test. This research used 100 respondents with Likert Scale.
The result of hypotheses partially test shows that taxpayer awareness, service of fiscus and tax penalty influenced on tax compliance positively and significantly (Ho was rejected) with significance 0.000 < 0.05 and ������ > ����
No other version available