PENGARUH KUALITAS PELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada UMKM di KPP Pratama Palembang)

SARI, LIZA PERMATA and Wahyudi, Tertiarto and Rahmawati, Meita (2021) PENGARUH KUALITAS PELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada UMKM di KPP Pratama Palembang). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to determine the effect of tax service quality, understanding of tax regulations and tax sanctions on taxpayer compliance (Study Case of KPP Pratama Ilir Barat Palembang) The population in this totaling 40 MSME actors in Palembang City. The data collection techniques were carried out is a census by distributing questionnaires to 40 MSME actors in the city of Palembang. This study uses primary data obtained from questionnaires and the analysis technique used is multiple regression analysis. The results of this study indicate that Ho is rejected and Ha is accepted which means there is an influence quality of tax services, understanding of tax regulations and tax sanctions on taxpayer compliance (Study Case of KPP Pratama Ilir Barat Palembang. The advice that can be given in this study is that KPP Pratama Ilir Barat Palembang is able to improve service quality such as facilitating access for the public. the public to make tax payments, provide education about tax regulations, the use of taxes, sanctions for tax violations so that people understand more about taxation, and the tax sanctions given can create fear and raise awareness to pay taxes Keywords: Quality of Tax Service, Understanding of Tax Regulations, Tax Sanctions, Taxpayer Compliance

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kualitas Pelayanan Pajak, Pemahaman Peraturan Perpajakan, Sanksi Perpajakan, Kepatuhan Wajib Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Liza Permata Sari
Date Deposited:	26 Jan 2022 05:07
Last Modified:	26 Jan 2022 05:07
URI:	http://repository.unsri.ac.id/id/eprint/62842

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