JURNAL ILMU EKONOMI & SOSIAL
Vol 6 No 1 (2015): Jurnal Ilmu Ekonomi & Sosial

PENGARUH PELAYANAN, SANKSI, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MERAUKE

Dina Fitri Septarini (Jurusan Akuntansi Fakultas Ekonomi Universitas Musamus Merauke Papua)

Article Info

Publish Date
01 May 2015

Abstract

This study aims to obtain empirical evidence about the effect of tax service, tax penalty, and taxpayers’ awareness on  taxpayers’ compliance. The population included individual taxpayers registered in the Tax Service Office of Merauke. The primary data were collected in a survey method by giving questionnaires to 187 respondents; and the sample were selected by using simple random sampling. The data were then analysed by using multiple linear regression method with SPSS program. The results revealed that all variables in the hypothesis testing have positive parameter coefficient. The effect of  tax service, tax penalty, and taxpayers’ awareness on taxpayers’ compliance are significant, as all t-statistic value are greater than t-table 1.653 at a significance level of 5%.

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Journal Info
JURNAL ILMU EKONOMI & SOSIAL
Website

Abbrev

EKOSOS

Publisher

Universitas Musamus

Subject

Economics, Econometrics & Finance

Description

Jurnal Imu Ekonomi & Sosial (p-ISSN: 2085-8779; e-ISSN: 2354-7723 diterbitkan oleh Fakultas Ekonomi Universitas Musamus Mersauke. Jurnal ini terbit dua kali dalam setahun setiap bulan April dan Oktober yang memuat artikel ilmiah hasil pemikiran kritis atau hasil penelitian dalam bidang ilmu ...