Sanksi Perpajakan Dan Pelayanan Viskus Dan Dampaknya Terhadap Kesadaran Wajib Pajak

Abstrak

This study aimed to examine the effect of awareness of taxpayers, tax penalties, tax knowledge, and service tax authorities on tax compliance and building earth. The sampling technique in this study uses a convenience sampling ( convenience sampling) to 110 taxpayer earth and office buildings in the Department of Revenue, Fi­nance and Asset Management Area (DPPKAD) Yogyakarta that meet the criteria.

The data used are primary data through ques­tionnaires, which contain a respondent's answers.Analy­sis of the data in this study using descriptive analysis and multiple linear regression analysis.The first hypothesis: awareness taxpayer positive effect on tax compli- ance on land and buildings, both: tax penalty positive effect on tax compliance on land and buildings, three: knowledge of taxation positive effect on tax compli­ance on land and buildings, a fourth: the service tax authorities positive effect on tax compliance and build­ing earth. The fourth hypothesis can be proved by the results of the study showing that awareness of taxpay­ers, tax penalties, tax knowledge, and service fiskus positive effect on tax compliance and building earth.

Anna Pertiwi. 2014. Pengaruh Sanksi Perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib perpajakan (Survei Pada Wajib Pajak Orang Pribadi Pada KPP Pratama Bandung Karees).Fakultas Ekonomi Universitas Komputer Indo­nesia.