Fifiana, Ulvia (2017) PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN PETUGAS PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DIWILAYAH KPP PRATAMA JEMBER. Skripsi thesis, STIE Mandala.

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Abstract

This research is about individual taxpayer compliance in KPP Pratama Jember region. Furthermore, this research is centered on taxpayers of private persons who perform free work such as doctors, notaries, accountants, service providers and directselling. This research arises because of the increasing number of business actors free work but not accompanied by the increasing level of fulfillment of tax obligations. The purpose of this study is to analyze the influence of taxpayer awareness, service tax officers, and tax sanctions on taxpayer compliance of individuals who perform free work in the territory KPP Pratama Jember. Population in this research is business actor free work which amounted to 7,346 people based on data from KPP Pratama Jember. Not all of the populations used in this study relate to time and cost constraints. Therefore this research use sampling method that is accidental sample. The number of samples is 99 respondents. This study uses primary data collected through a survey with media questionnaires. Data analysis technique used is multiple regression. The results of hypothesis testing found a positive and significant influence of taxpayer awareness, service tax officers, and tax penalties on taxpayer compliance of private individuals who perform free work.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: taxpayer, taxpayer compliance, free employment, individual taxpayer, taxpayer awareness, tax officer service, tax penalties
Subjects: H Social Sciences > HG Finance
Divisions: AKUNTANSI-S1
Depositing User: Team UPT Mandala
Date Deposited: 10 Sep 2019 05:19
Last Modified: 12 Sep 2019 02:46
URI: http://repo.stie-mandala.ac.id/id/eprint/123

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