Jurnal Bisnis dan Akuntansi
Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi

PENGARUH REINVENTING POLICY, PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

RIONALDO SANJAYA (STIE Trisakti)
HARYO SUPARMUN (STIE Trisakti)



Article Info

Publish Date
08 May 2018

Abstract

The purpose of this study is to analyze the effect of reinventing policy, tax officer services, and tax penalties on tax compliance in KPP Pratama Jakarta Cengkareng. Primary data are collected through questionnaires dissemination to tax payers at KPP Pratama Jakarta Cengkareng. The population is all registered taxpayer in KPP Pratama Jakarta Cengkareng. The number of sample are 94 respondents. The purposive sampling method is used to select the sample. The data analysis are validity test, reliability test, classical assumption test, the coefficient determination analysis (adj.R2), simultaneous regression test (F test), and partial regression test (t test). Based on the data analysis, the results show the reinventing policy does not have significant effect on tax compliance, while tax officer services and tax penalties have significant effect on tax compliance.

Copyrights © 2017






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...