PENGARUH KESADARAN WAJIB PAJAK KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA WAJIB PAJAK KECAMATAN CENGAL OGAN KOMERING ILIR)

PRACESHA, FEBBY and Patmawati, Patmawati (2024) PENGARUH KESADARAN WAJIB PAJAK KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA WAJIB PAJAK KECAMATAN CENGAL OGAN KOMERING ILIR). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the influence of taxpayer awareness, quality of tax services and commitment to tax sanctions on land and building tax payments in Cengal District. The type of research used in this research is quantitative. The research method used was a questionnaire. The population in this research is all land and building tax payers in Cengal District. Meanwhile, the sample in this study was 269 people using the Isaac and Michael formula. The data type is primary data. The results of the research show that: 1) Taxpayer awareness has a significant effect on taxpayer compliance in paying land and building taxes, 2) The quality of tax services has a significant effect on taxpayer compliance in paying land and building taxes, 3) Tax sanctions have a significant effect on mandatory compliance tax. taxes in paying land and building taxes. Keywords: Taxpayer Awareness, Tax Service Quality, Taxpayer Compliance

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	kesadaran wajib pajak, kualitas pelayanan,kepatuhan wajib pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Febby Pracesha
Date Deposited:	18 Apr 2024 08:06
Last Modified:	18 Apr 2024 08:06
URI:	http://repository.unsri.ac.id/id/eprint/143188

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