Pengaruh Kesadaran Wajib Pajak, Sikap Wajib Pajak atas Pelaksanaan Sanksi Denda dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan (Studi Kasus Wajib Pajak Bumi dan Bangunan di Kabupaten Bantul)
Abstract: The purpose of this
study was to examine the influence awareness of the taxpayer,the taxpayer
stance on the implementation of financial penalties, and quality ofservice tax
authorities on tax compliance and building earth. This research wasconducted at
the Department of Revenue, Finance and Asset Management of Bantulthrough 110
respondents. The data analysis technique used is multiple linearregression
technique which consists of one dependent variable is tax compliance,and three
independent variables taxpayer awareness, the attitude of the taxpayer onthe
implementation of financial penalties, and quality of service tax authorities.
Basedon the analysis performed, it is known that the awareness of the taxpayer,
thetaxpayer stance on the implementation of financial penalties, and quality of
servicetax authorities simultaneously and partially on tax compliance and
building earth.The predictive ability of the independent variable on the
dependent variable showedindependent variables are able to explain the
dependent variable variation of 33.8%and 66.2% explained by other variables.
Keywords: Tax Compliance,
Taxpayer Awareness, The Attitude of The Taxpayer on The Implementation of
Financial Penalties, Aquality of Service Tax Authorities
Penulis: Suyanto, Purwanti
Kode Jurnal: jpakuntansidd160613
