Pengaruh Sanksi, Kesadaran Perpajakan, Dan Kualitas Pelayanan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan (Studi Empiris Pada Wajib Pajak Kabupaten Pasaman)
Abstract: This research aims
to determine: 1) The effect of sanctions on tax compliance in paying taxes of
land and buildings in Pasaman, 2) The effect of tax awareness on tax compliance
in paying taxes of land and buildings in Pasaman, 3) The effect of service quality
on compliance taxpayers in paying tax of land and building in Pasaman.
This research is the causative research is research relationship that is
cause and effect with two or more variables in Sugiyono (2004: 11). The
population in this research is the entire taxpayer is land and building in
Pasaman. While the sample in this research by using the formula Slovin as many
as 100 people. This type of data is the primary data (ie questionnaire) and
secondary data. Data analysis techniques are regression and correlation
analysis.
The results showed: 1) Sanctions tax significant positive effect on tax
compliance, 2) Awareness tax taxation significant positive effect on tax
compliance, 3) Quality of service tax has a significant positive effect on tax
compliance
Penulis: Robert Saputra
Kode Jurnal: jpakuntansidd150514
