Stella Natalia, . (2023) PENGARUH KUALITAS PELAYANAN PAJAK, PENGETAHUAN PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WPOP PADA KPP PRATAMA SERPONG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Taxpayers have an active role that is needed in achieving tax success to comply with their tax obligations. This research aims to determine whether there is an influence of tax service quality, tax knowledge, and tax sanctions on individual taxpayer compliance at the Pratama Serpong tax service office. This research uses quantitative methods with individual taxpayers registered at the Pratama Serpong tax service office as the sample. The sampling technique in this research used a probability sampling technique with a sample size of 100 respondents. The data was processed and tested using the Structural Equation Model (SEM) which was tested by the SmartPLS 3.0 application. The results of this research indicate that the quality of tax services and tax knowledge have a significant positive effect on individual taxpayer compliance at the Pratama Serpong tax service office. Meanwhile, tax sanctions have no influence on individual taxpayer compliance at the Pratama Serpong tax service office.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2010112204] [Pembimbing: Masripah] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Rahmasari Fahria] |
| Uncontrolled Keywords: | Taxpayer Compliance, Quality Of Tax Services, Tax Knowledge, and Tax Sanctions. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Stella Natalia |
| Date Deposited: | 20 Mar 2024 04:54 |
| Last Modified: | 20 Mar 2024 04:54 |
| URI: | http://repository.upnvj.ac.id/id/eprint/27652 |
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