PENGARUH PENGETAHUAN TENTANG PERATURAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KEMAUAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING DI KANTOR PELAYANAN PAJAK NGAWI

Cinditia, Aisyjuna (2020) PENGARUH PENGETAHUAN TENTANG PERATURAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KEMAUAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING DI KANTOR PELAYANAN PAJAK NGAWI. Other thesis, UPN "VETERAN" JATIM.

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Abstract

Tax is a state revenue that has an important role in boosting the country's economy. The Directorate General of Tax (DGT) seeks to maximize tax revenue by implementing a self-assessment system in tax collection, in this case the factor of compliance and willingness has an important role. The primary tax service office of ngawi is a work unit of the directorate general of taxes that supports the realization of compliant taxpayers in paying taxes. The purpose of this study is to examine the knowledge of taxation and fiscal services to the compliance of individual taxpayers and the willingness to pay taxes as an intervening variable. This research method uses the correlational method with quantitative approaches. Data collection techniques using a questionnaire. Data analysis techniques and hypothesis testing in this study using Partial Least Squares. The results of this study show that tax knowledge has an influence on taxpayer compliance and willingness to pay taxes. The tax authorities do not affect taxpayer compliance, but have an influence on taxpayers' willingness to pay. Willingness to pay taxes has no effect on taxpayer compliance. In addition, the willingness to pay taxes cannot mediate tax knowledge and tax authorities to taxpayer compliance. Keywords: Tax, Taxation Knowledge, Fiscus Services, Willingness, Compliance, self-assessment system

Item Type: Thesis (Other)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorPriono, HeroNIDN0011106112UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Budiyono Budiyono
Date Deposited: 18 Nov 2020 05:56
Last Modified: 18 Nov 2020 05:56
URI: http://repository.upnjatim.ac.id/id/eprint/518

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