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Putu Arika Indriyani
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Economics, Econometrics & Finance

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TANGGUNG JAWAB MORAL, KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN PADA KEPATUHAN PELAPORAN WAJIB PAJAK BADAN Putu Arika Indriyani; I Made Sukartha
E-Jurnal Akuntansi Vol 7 No 2 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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ABSTRAK Penelitian ini memiliki tujuan untuk mengetahui pengaruh tanggung jawab moral, kesadaran wajib pajak, sanksi perpajakan dan kualitas pelayanan pada kepatuhan pelaporan Wajib Pajak Badan di KPP Pratama Badung Utara. Pengambilan dan penentuan sampel dalam penelitian ini menggunakan teknik aksidental sampling. Responden dalam penelitian ini berjumlah 98 Wajib Pajak Badan dengan kriteria minimal staff accounting atau staff perpajakan, bekerja minimal 2 tahun dan pernah mengisi SPT Tahunan. Analisis regresi linear berganda yang digunakan dalam peneltian ini menunjukan adanya pengaruh positif antara variabel tanggung jawab moral, kesadaran wajib pajak, sanksi perpajakan dan kualitas pelayanan pada kepatuhan pelaporan wajib pajak badan di KPP Pratama Badung Utara. Kata kunci: moral, kesadaran, Sanksi, Kualitas Pelayanan  dan Kepatuhan Pelaporan Wajib Pajak Badan
PENGARUH TANGGUNG JAWAB MORAL, KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN PADA KEPATUHAN PELAPORAN WAJIB PAJAK BADAN putu arika indriyani; I Made Sukartha
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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The purpose of this study was to determine the effect of moral responsibility, awareness of taxpayers, tax penalties and quality of service on taxpayer compliance reporting agency in KPP Pratama Badung Utara. Retrieval and sampling in this study using accidental sampling technique. Respondents in this study is 98 Taxpayer using minimal criteria taxation or accounting staff, working a minimum of 2 years and never fill their annual tax return. Multiple linear regression analysis were used in this research show moral responsibility, awareness of taxpayers, tax penalties and service quality positive and significant impact on taxpayer compliance reporting entity in KPP Pratama Badung Utara.  
Co-Authors I Made Sukartha