PENGARUH PEMAHAMAN PAJAK, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK (Studi Empiris Pada WP OP yang Melakukan Kegiatan Usaha di KPP Pratama Semarang Candisari)
Abstract: This study as a
purpose to analyze the influence of the understanding of taxpayers, quality of
service, and tax penalties on tax compliance. Attribution theory explains that
the internal effect caused by an individual's personal conduct which is the
understanding of taxpayers on tax compliance, while external influences are
thought to result from an outside party that is in terms of quality of service
tax authorities and tax penalties provided by the government. Based on social
learning theory proposed by Albert Bandura (1977), this theory should conduct
direct observation and experience to participate in terms of tax compliance.
Respondents in this study is an individual taxpayer who carries on business
in Semarang Candisari STO. The analysis technique used is the technique of
multiple regression analysis with the data obtained using quantitative methods
are surveys using a questionnaire to the media which is convenience sampling
technique. Total number of questionnaires were analyzed by 114 questionnaires.
This study shows that the understanding of tax, service quality and the
tax authorities, and the sanctions applicable taxes and significant positive
effect on tax compliance.
Penulis: Riano Roy Purnaditya,
Abdul Rohman
Kode Jurnal: jpakuntansidd150713
