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All Journal MAJALAH ILMIAH PEMBELAJARAN Diponegoro Journal of Accounting Tadbir: Jurnal Manajemen Pendidikan Islam Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik ETERNAL(english, teaching, learning, and Research Journal) IKRA-ITH Humaniora : Jurnal Sosial dan Humaniora Pendas : Jurnah Ilmiah Pendidikan Dasar GOLDEN AGE: JURNAL PENDIDIKAN ANAK USIA DINI Buana Ilmu Jurnal Sekolah Dasar (JSD) Jurnal Dinamika Ekonomi Syariah Ceria: Jurnal Program Studi Pendidikan Anak Usia Dini Jurnal Kolaboratif Sains Hawari: Jurnal Pendidikan Agama dan Keagamaan Islam Jurnal Pendidikan Transformatif Mutanaqishah: Journal of Islamic Banking Khaira Ummah: Jurnal Pengabdian Kepada Masyarakat e_Jurnal Ilmiah Riset Akuntansi Jurnal Pengabdian Kepada Masyarakat: Kesehatan (JPKMK) Journal International Journal of Teaching and Learning (INJOTEL) Bharasumba Jurnal Multidispliner Jurnal Multidisipliner Kapalamada HARENA: Jurnal Gizi Akuntansi dan Ekonomi Pajak: Perspektif Global ECJ: Early Childhood Journal JURNAL KEPERAWATAN Jurnal Agromedicine Unila: Jurnal Kesehatan dan Agromedicine Ascendia: Journal of Economic and Business Advancement
Siti masruroh
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Journal : Diponegoro Journal of Accounting

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PENGARUH KEMANFAAATAN NPWP, PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris pada WP OP di Kabupaten Tegal) Siti Masruroh; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The level of tax compliance in Tegal Regency is still low, especially individual taxpayers who do business. It can be seen from comparison between the number of registered taxpayers with the number of taxpayers who report tax return. This research aimed to analyze the effect of the benefits of TIN, taxpayer understanding, quality of services, and tax penalties on tax compliance. Primary data collection method used is a survey method using questionnaires media. Sampling was done by convenience sampling method. The number of questionnaires that can be analyzed is 70 questionnaires. Data analysis techniques used in this research is logistic regression analysis.  The results of this research showed that taxpayer understanding had positive and significant effect on tax compliance. Benefits of TIN, quality of services and tax penalties had no significant effect on tax compliance.
Co-Authors Alfi Nur Fadhilah Ali Mahmud Alifah Irdanti Syakurli Alifia Anindita Putri Anita Rahmawati Benarda Benarda Darmanto Darmanto David Eka Setiawan Daviq Rizal Deddy Junaedi DEWI FITRIANI Dwi Retno Wati Dwita Oktaria Ersa Efrizal Fauziah Apriliani Fuad Yanuar Ahmad Geralda Putra Arya Pratama Haerudin Haerudin Hani Rizkiyani Indra Pahlawan Iqbal, Muhammad Fuad Ira Ningrum Resmawa, Ira Ningrum Laksono Trisnantoro Lusiana Rahmatiani M. Ismail Fahmi Marxis Udaya Mitra Sasmita Mitra Sasmitra Mohammad Afrizal Miradji Nabillah Amrista Putri Nafilatul Alwiyah Nana Listiana Ni Ketut Alexa Dyah Puspita Nio Mazid Saputro Nur Aeni Agustin Nur Fatimah, Gefira Nur Hidayati Nurhidayah Juliah Nurul Fitria Kumala Dewi Nurul Utami Nuzulul Arifah Magfiroh Oktadoni Saputra Rahma Dilla Zainuri Reiza Innayah Restuti, Arisanty Nur Setia Rida Jelita Pratama Rodiani Rodiani Septiani Ariska Ayu Dewi Sherly Widya Mei Sunaika Supian Ramli Tiara, Tiara Safitri Toyibatussalamah Yeny Fitriyani Zahwa Zannuba Natily Zulaikha Zulaikha