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PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PAJAK PENGHASILAN PADA KPP PRATAMA PARE

Rusdiana, Erna (2012) PENGARUH KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PAJAK PENGHASILAN PADA KPP PRATAMA PARE. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to examine the effect of service quality on taxpayer compliance in meeting income tax obligations in KPP Pratama Pare. This study used primary data obtained from taxpayers answers (the respondent) through a list of questions (questionnaire). It was spread randomly to 40 taxpayers listed in KPP Pratama Pare. The data was analyzed by using simple linear regression analysis method to analyzed the influence of the quality service to tax compliance of taxpayers in income tax obligations on KPP Pratama Pare. The result of this study indicated that there was a moderate and positive influence of service quality on taxpayer compliance in meeting the income tax liability on the KPP Pratama Pare with a correlation coefficient of 0,859 significance level of 5%. Coefficient of determination showed R square value of 0,34. The resulting regression equation is Y = 9,206 + 0,421X

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 14 Jan 2015 03:25
Last Modified: 14 Jan 2015 03:25
URI : http://eprints.umm.ac.id/id/eprint/14718

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