PENGARUH PENGETAHUAN PERPAJAKAN DAN PELAYANAN FISKUS PADA TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG DIMEDIASI KESADARAN (Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar Di KPP Pratama Surakarta)

JUNITO, JUNITO (2015) PENGARUH PENGETAHUAN PERPAJAKAN DAN PELAYANAN FISKUS PADA TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG DIMEDIASI KESADARAN (Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar Di KPP Pratama Surakarta). Skripsi thesis, Universitas Setia Budi Surakarta.

[img] Text
Abtsrak.pdf

Download (718kB)
[img] Text
SKRIPSI JUNITO 08100050M.pdf
Restricted to Repository staff only

Download (2MB) | Request a copy

Abstract

Effect of Tax Knowledge and Service Level Compliance Tax Authorities on Individual Tax Payer Who Mediated Consciousness (Case Study Individual Tax Payer Registered in KPP Pratama Surakarta). Final Project. Courses degree tax accounting. Faculty of Economics. University of Setia Budi. Supervisor I. Sugiarti, SE., M.Sc. Supervisor II. Titiek Puji Astuti, SE., M.Sc., Akt.,CA. The issue of tax compliance has become an important issue in Indonesia because if the taxpayer did not obey, it can lead to a desire to take action avoidance, tax evasion and negligence that will ultimately cost the state where less tax revenue. This study examines the level of compliance of individual taxpayers in Surakarta because it is based on the fact that the compliance of Indonesian society is still low, especially an individual taxpayer in Surakarta. This study uses a quantitative research methods to WPOP in KPP Pratama Surakarta. The size of the sample was 100 respondents. The sampling technique used purposive sampling technique. Methods of collecting data through questionnaires subsequent analysis using Structural Equation Model (SEM) analysis. The results of this study indicate, knowledge of tax and service tax authorities no significant effect on the consciousness of taxation. Knowledge of tax and service tax authorities have a significant effect on tax compliance. Awareness taxation no significant effect on tax compliance. Awareness of taxation does not mediate knowledge of taxation and service tax authorities on tax compliance. Keywords: Knowledge of tax, service tax authorities, awareness of taxation, tax compliance.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Knowledge of tax, service tax authorities, awareness of taxation, tax compliance
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: Mrs NOVI HANDAYANI
Date Deposited: 10 Oct 2019 08:27
Last Modified: 10 Oct 2019 08:27
URI: http://repository.setiabudi.ac.id/id/eprint/1907

Actions (login required)

View Item View Item