ProBank: Jurnal Ekonomi dan Perbankan
Vol 3, No 1 (2018)

PENGARUH PERSEPSI PELAYANAN PEGAWAI PAJAK, PENGETAHUAN FRAUD WAJIB PAJAK DAN TIMBAL BALIK PEMERINTAH TERHADAP KEPATUHAN PAJAK OLEH WAJIB PAJAK (Studi pada wajib pajak orang pribadi Kabupaten Demak)

Sukanto, Eman (Unknown)
Nafiah, Alif (Unknown)

Article Info

Publish Date
02 May 2018

Abstract

This study measures the influence of perceptions of employee tax services, taxpayer knowledge about fraud and reciprocal government tax compliance by taxpayers in Kabupaten  Demak. Sample in this research as many as 100 people taxpayer personal cross profession registered in KPP Demak. This study used questionnaire instrument. This research concludes, firstly, the perception of service tax officers have a positive effect on tax compliance, which means the better served, taxpayers more obedient. Second, the knowledge of fraud has an effect on tax compliance, meaning that the taxpayer understands about cheating and the consequences of fraud, they are more obedient. Third, the reciprocal government does not affect taxpayer compliance, meaning that taxpayers will remain obedient to pay taxes even if they do not get reciprocity.Keywords: Tax Service, Fraud Knowledge, Government Reciprocity, Tax Compliance

Copyrights © 2018




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
ProBank: Jurnal Ekonomi dan Perbankan
Website

Abbrev

probank

Publisher

Sekolah Tinggi Ilmu Ekonomi Adi Unggul Bhirawa

Subject

Economics, Econometrics & Finance

Description

We invite unpublished research, empirical study, book review, short communication and high quality research work pertaining to the recent developments and practices in the areas of Economics, Corporate Governance, Industrial Relations, And emerging paradigms in allied subjects like Accounting, ...