PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KUALITAS PELAYANAN DAN PENEGAKAN HUKUM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI WILAYAH JAWA TENGAH

Rahul Farras Kalani, . (2025) PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KUALITAS PELAYANAN DAN PENEGAKAN HUKUM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI WILAYAH JAWA TENGAH. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study was conducted with the aim of analyzing the influence of taxpayers’ level of understanding, the quality of tax services, and law enforcement actions in the field of taxation on the compliance level of individual taxpayers within the jurisdiction of the Regional Office of the Directorate General of Taxes (DGT) Central Java II. The respondents in this study were individual taxpayers who are officially registered within the working area of the DGT Central Java II. A quantitative approach was applied, utilizing primary data collected through questionnaires filled out by the respondents. The sampling method used was purposive sampling, and data analysis was carried out using multiple linear regression. The results of the data analysis revealed that the variables of tax understanding, quality of tax services, and tax law enforcement significantly influence the tax compliance of individual taxpayers in Central Java. These findings indicate that increasing tax knowledge, improving service quality, and consistent law enforcement can be effective strategies for tax authorities to enhance taxpayer compliance. In other words, the results of this study are expected to contribute to policymakers in designing more targeted approaches to improve tax compliance in the future.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 21101122225 [Pebimbing: Ni Putu Eka Widiastuti] [Penguji 1 : Ekawati Jati Wibawaningsih] [Ketua Penguji : Ferry Irawan]
Uncontrolled Keywords: Taxpayer Understanding, Quality of Tax Services, Tax Law Enforcement Efforts, Individual Taxpayer Compliance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: RAHUL FARRAS KALANI
Date Deposited: 10 Sep 2025 07:12
Last Modified: 10 Sep 2025 07:12
URI: http://repository.upnvj.ac.id/id/eprint/38103

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