PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN, DAN DINAMIKA TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KPP PRATAMA KEBUMEN

Wildan Husein Naufal, . (2024) PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN, DAN DINAMIKA TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KPP PRATAMA KEBUMEN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research discusses tax compliance with influencing factors including tax knowledge, quality of service from the tax authorities or tax officers, and the dynamics of tax rates. Good tax knowledge is considered capable of providing good tax compliance because taxpayers have basic insight regarding taxes which encourages them to comply. Service quality is considered capable of increasing tax compliance because with good service quality from the tax authorities or the Directorate General of Taxes (DJP), taxpayers have a positive impression so that it is considered capable of increasing taxpayer compliance. The dynamics of tax rates is considered capable of increasing tax compliance because the tax rate policy has partly experienced a reduction that will lighten the tax burden on taxpayers thereby encouraging compliance. Tax compliance is important because more than a portion of state revenue comes from taxes. Tax compliance behavior is based on intentions combined with social pressure, perceived behavioral control, and taxpayer attitudes. This research uses a quantitative method sourced from primary data using a questionnaire from the answers of individual taxpayer respondents registered at KPP Pratama Kebumen. The analysis used is the Structural Equation Model (SEM) and the approach used is Partial Least Square (PLS).

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2010112190] [Pembimbing: Ekawati Jati Wibawaningsih] [Ketua Penguji: Masripah] [Penguji 1: Rahmasari Fahria] [Penguji 2: Ekawati Jati Wibawaningsih]
Uncontrolled Keywords: Tax Compliance, Tax Knowledge, Tax Service Quality, Dynamics of Tax Rate.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HJ Public Finance
K Law > K Law (General)
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: WILDAN HUSEIN NAUFAL
Date Deposited: 25 Sep 2024 02:50
Last Modified: 25 Sep 2024 02:50
URI: http://repository.upnvj.ac.id/id/eprint/30999

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