Singgih, Shintya Tantri (0957802) (2011) Pengaruh Strategi Pelayanan,Penyuluhan Dan Penegakan Hukum Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Cianjur. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
This study aims to examine strategy of tax service, dissemination and law enforcement influence on individual taxpayer compliance. Andreoni (1998) and Fjdstad (2004) reveals that the tax service postitively affect individual taxpayer compliance, then Prahastuti and Dalimunthe (2010) revealed that the postitivelly influence of dissemination of tax on taxpayer compliance in taxation obligations. Research conducted by Jatmiko (2006) reveal that the Taxpayer attitudes toward law enforcement (including penalty) postitively influence on compliance. The research was conducted by questionnaire survey method in 50 individual taxpayer listed on KPP Pratama Cianjur and interviews to the individual taxpayer. Multiple Linear Regression was used to identify the research variables (strategy of tax service, dissemination and law enforcement). The results showed that strategy of tax service, dissemination and law enforcement significantly affect individual taxpayers compliance in KPP Pratama Cianjur.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Keywords: . tax service, dissemination, law enforcement and tax compliance |
| Subjects: | H Social Sciences > HG Finance |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 13 Feb 2012 03:45 |
| Last Modified: | 13 Feb 2012 03:45 |
| URI: | http://repository.maranatha.edu/id/eprint/273 |
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