PENGARUH PENGETAHUAN PERATURAN, SANKSI, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MAKASSAR UTARA

  • Yulia Febriany

Abstract

YULIA FEBRIANY.2020.Skripsi. This research aims to determine the influence of  regulation knowledge, sanctions, and service quality to the personal taxpayers compliance at KPP Makassar Utara guided by Dr. H.Arifuddin Mane, SE.,M.Si.,MH and Thanwain, SE.,M.Si


“Ayer compliance in this research data obtained ,by spreading the questionnaire with the number of respondents as much as 110 Registered tax in KPP Pratama Makassar Utara. The research variables used in the study use two variables  independent variables (X) and dependent variables (Y). For independent variables (X) include the knowledge of  regulations,  sanctions, and service quality, while the dependent variable (Y) is the taxpayer compliance.


The results show that the knowledge variables, of  regulations are significantly affected by taxpayers compliance. Meanwhile, tax sanctions and service quality have significant effect on taxpayer compliance

Published
Aug 25, 2020
How to Cite
FEBRIANY, Yulia. PENGARUH PENGETAHUAN PERATURAN, SANKSI, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MAKASSAR UTARA. Economics Bosowa, [S.l.], v. 6, n. 003, p. 121-133, aug. 2020. ISSN 2477-0655. Available at: <https://economicsbosowa.unibos.id/index.php/eb/article/view/361>. Date accessed: 30 sep. 2020.