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PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK NON-KARYAWAN (Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Malang Selatan)

Jurnal Ilmiah Riset Manajemen

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Title PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK NON-KARYAWAN (Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Malang Selatan)
 
Creator Purnamasari, Desy
Susyanti, Jeni
Salim, M. Agus
 
Description ABSTRACKThe purpose of this study is to examine: 1) The influence of the taxpayers' awareness of individual taxpayer compliance. 2) The influence of the service of tax authorities on taxpayer compliance of individual taxpayers. 3) The influence of tax amnesty on individual taxpayer compliance. This research is descriptive research with quantitative approach with primary data. The population of this study is individual taxpayers of non-employee which are registered in tax service office Pratama Malang Selatan. Determination of the sample is done by incidental sampling method, with total of respondents of 100 taxpayers and method of data collection using questionnaires.Based on the results of the analysis, it can be seen that : 1) Taxpayer awareness has a significant positive impact on non-employee taxpayer compliance. 2) Fiscal services have a significant positive impact on non-employee taxpayer compliance. 3) Tax amnesty has a significant positive impact on non-employee taxpayer compliance. Keywords: Tax compliance, The taxpayer awareness, The service tax authorities and Tax Amnesty and Non-Employee Individual Taxpayers. 
 
Publisher Jurnal Ilmiah Riset Manajemen
 
Contributor —
 
Date 2018-06-08
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jrm/article/view/1028
 
Source Jurnal Ilmiah Riset Manajemen; e-Jrm Vol. 07 No. 01 Juni 2018
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jrm/article/view/1028/1058
 
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