Meika, Ursula (0954004) (2012) Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayers conducting business and professional services in KPP Pratama Bandung Bojonagara by using several independent variables such as awareness of the taxpayer, the service tax authorities and tax penalties. The purpose of this study was to analyze the influence of awareness of the taxpayer, the service tax authorities and tax sanctions against an individual taxpayer compliance conducting business and professional services. The population of this study is individual taxpayers conducting business and professional services in KPP Pratama Bandung Bojonagara. Based on data from the KPP Pratama Bandung Bojonagara, until the end of 2011 there were 101.000 individual taxpayers conducting business and free job retention. Not all population have been used in this study to the time and cost efficiency. The number of sample is 38 people. Primary data collection method used is a survey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the results of the analysis undertaken concluded that awareness of the taxpayer, the service tax authorities and tax sanctions have a positive and significant impact on taxpayer compliance.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Tax compliance, the taxpayer awareness, the service tax authorities and tax penalties. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 26 Aug 2015 09:28 |
| Last Modified: | 26 Aug 2015 09:28 |
| URI: | http://repository.maranatha.edu/id/eprint/14547 |
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