Pengaruh Kualitas Pelayanan Fiskus, Kesadaran Wajib Pajak Dan Keadilan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan
Abstract: The aim of this
study were to determine the impact of the quality of service tax authorities,
taxpayer awareness and tax fairness of the tax compliance in paying taxes on
land and buildings, the District Padang Utara. This type of research study are
classified as causative. The population in this study are all taxpayer land and
building located in the sub-district Padang Utara of Padang City. This study
used proportional sampling tehnique sampling method, using the formula Slovin.
The data analysis techique used is multiple regression.
The test result showed what the quality of service tax authorities, the
taxpayer awareness and tax fairness a significant positive effect on tax
compliance. Suggestion in this study is necessary to have a good quality of
service tax authorities, taxpayer awareness and justice taxes so high that will
improve tax compliance in meeting their tax obligations. To further study the
researchers can use the model outside the research variables examined in this
study.
Penulis: Nila Puspita
Kode Jurnal: jpakuntansidd140782
