Efect On The Quality Of Compliance Service Tax Moderated Taxpayer Financial Condition And Risk Preference (Empirical Study Of Individual Taxpayers In Surakarta).

Sembiring, Bryanta (2018) Efect On The Quality Of Compliance Service Tax Moderated Taxpayer Financial Condition And Risk Preference (Empirical Study Of Individual Taxpayers In Surakarta). Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

Tax compliance is a major problem faced in Indonesia, especially in Surakarta, for lac of a sense of community responsibility towards the importance of paying taxes. Quality of service tax authorities is one of the most effective ways to improve taxpayer compliance. This study aims at finding out if the effect of the quality of service tax authorities are moderated and financial condition of risk preferences on tax compliance. Data collection techniques used were questionnaires, the convenience sampling techniques and samples taken was 214 respondents. Data analysis includes factor analysis, multiple regression, tests of interaction with the Moderated Regression Analysis, Ftest and T test. The result of data processing, it is concluded that there is a positive and significant influence of service quality variable of fiskus. To the quality of tax service variable of financial condition that was originally alleged to moderate the relationship between the quality of tax service to taxpayer compliance, but the results of this study is not proven, However variable risk preference successfully moderate the relationship between risk preference to taxpayer compliance. Key words: Taxpayer compliance, Service Quality, Financial Condition, Risk Preference.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Taxpayer compliance, Service Quality, Financial Condition, Risk Preference
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: magdalena kartika ningsih
Date Deposited: 26 Sep 2019 04:44
Last Modified: 26 Sep 2019 04:44
URI: http://repository.setiabudi.ac.id/id/eprint/350

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