BALANCE Jurnal Akuntansi dan Bisnis
Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis

Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Sanksi Perpajakan Terhadap Kepatuhan Pelaporan Wajib Pajak

Rianty, Martha (Unknown)
Syahputepa, Riza (Unknown)



Article Info

Publish Date
01 Jun 2020

Abstract

This research was conducted in connection with the ongoing tax payment period, namely March for Personal WP and April for Entities. The location of the study was conducted at KPP Pratama Seberang Ulu Palembang with a sample of 100 people taken based on the Slovin method. The independent variable in this study is the awareness of taxpayers, the quality of tax authorities, tax sanctions, while the dependent variable is taxpayer reporting compliance. The sample used is taxpayers who are registered at KPP Seberang Ulu Palembang. The results showed that the variable awareness of taxpayers and tax penalties had a significant positive effect on taxpayer compliance, and the variable Fiscus Services did not affect the compliance of taxpayers registered at the Seberang Ulu KPP. The results of this study are expected to provide input to improve service and satisfaction of taxpayers especially in the city of Palembang.

Copyrights © 2020






Journal Info

Abbrev

balance

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal BALANCE “Jurnal Akuntansi dan Bisnis” adalah jurnal yang diterbitkan oleh Universitas Muhammadiyah Palembang. ISSN : 25487523 (cetak) dan 26138956 (Online). Sejak Pertama kali dikeluarkan pada November 2016, BALANCE menerbitkan artikel ilmiah secara konsisten yaitu dua kali dalam setahun ...