WULANDARI, RETNO (2019) PENGARUH KEBIJAKAN ADMINISTRASI PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS WAJIB PAJAK ORANG PRIBADI DI KPP SURABAYA MULYOREJO). Other thesis, Untag Surabaya.
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Abstract
This study aims to examine the effect of tax administration policy and tax service quality on taxpayer compliance. This study took respondents from all individual taxpayers of employees at KPP Surabaya Mulyorejo, with 30 respondents according to the criteria. This study took primary data using a questionnaire. The secondary data, obtained from the KPP Surabaya Mulyorejo public relations staff, covers the company's history, vision and mission, organizational structure. The type of research that will be used is using quantitative research methods and the analytical method used is multiple linear regression analysis with SPSS version 20 while the classic assumption test used, among others, Normality Test, Multicollinearity test, Heteroscedasticity Test, and Autocorrelation Test. Overall the variables used in this study are valid (because the correlation coefficient value is <0.000 with a significance level <0.05). the results of the classic assumption test also show that this study has fulfilled, among others: 1. Residual both regression models are normally distributed; 2.) Both regression models are free from multicollinearity; 3.) heteroscedasticity does not occur; and 4.) there is no autocorrelation in both regression models. On the results of the analysis using multiple linear regression which simultaneously answers the hypothesis by concluding that, the Effect of Tax Administration Policy (X1) on Taxpayer Compliance (Y) is a significant level of 0.445 with a significance level of 0.016. Tax Service Quality Variable (X2) is a significant level of 0.727 with a significance level of 0.013. In addition, this result is also supported by the finding that the effect of tax administration policy and tax service quality on taxpayer compliance is proven by the amount of influence reaching R2 (R Square) value of 54.5% (0.545). This means that 54.5% of Taxpayer Compliance disclosures can be explained by the Taxation Administration Policy and Tax Service Quality variables while 45.5% of Taxpayer Compliance disclosures can be explained by other variables other than the variables used in this model.
Item Type: | Thesis (Other) |
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Uncontrolled Keywords: | Tax administration policy, tax service quality and tax compliance. |
Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Fakultas Ekonomi dan Bisnis |
Depositing User: | Users 9 not found. |
Date Deposited: | 11 Jul 2019 06:57 |
Last Modified: | 11 Jul 2019 06:57 |
URI: | http://repository.untag-sby.ac.id/id/eprint/1761 |
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