PENGARUH PERSEPSI TENTANG SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PELAYANAN FISKUS PADA KEPATUHAN WAJIB PAJAK
ABSTRACT: Taxpayer compliance
rate can be influenced by several factors, among which is the understanding of
taxation procedures and perceptions about sanction taxation Taxpayers and
taxpayer awareness and service fiscus. To be complied with tax laws, then there
should be tax penalties for the offenders. Taxpayers will meet taxation obligations
if the view that sanctions will be more disadvantageous tax.This study aims to
determine (1) Effect of perceptions of sanctions against tax compliance Tax Agency
Tax Services Office Primary Klaten, (2) The influence of consciousness on adherence
Taxpayers Taxpayers Tax Office Agency in Primary Klaten, and (3) Effect of
service fiskus Taxpayer Agency for compliance in the Tax Office Primary
Klaten.The population in this study are all taxpayers Agency. The sampling
technique is done by accidental sampling, which was found about 132
respondents. Data were collected using a questionnaire. Methods of data
analysis using multiple linear regression analysis.The analysis showed that: (1)
Perceptions of sanctions taxation effect on taxpayer compliance in the Tax
Office Agency Klaten Pratama, (2) Taxpayer Awareness effect on taxpayer
compliance Bodies in Primary Klaten Tax Office, and (3) Service fiskus effect
on taxpayer compliance Bodies in Tax Office Primary Klaten.
Keywords: Perceptions of
Sanctions Taxation, Taxpayer Awareness, Service Fiskus, and Taxpayer Compliance
Penulis: Rahman
Kode Jurnal: jpmanajemendd110211
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