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PENGARUH KEPERCAYAAN KEPADA PEMERINTAH NORMA SUBJEKTIF KUALITAS TERHADAP KEPATUHAN WAJIB PAJAK

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KEPERCAYAAN KEPADA PEMERINTAH NORMA SUBJEKTIF KUALITAS TERHADAP KEPATUHAN WAJIB PAJAK
 
Creator Qadariah, Rimawati
Diana, Nur
Junaidi, Junaidi
 
Description This study aims to determine the effect of the application of Trust to the Government, Subjective Norms, and Quality of Service on taxpayer compliance at KPP Pratama South Malang. This research is a quantitative research using primary data. The population in this study was 133,000 individual taxpayers registered at KPP Pratama South Malang. The size of the sample in this study was determined using the slovin method which resulted in 100 respondents. The sampling method used in this research is random sampling. Data collection in this study was carried out by distributing questionnaires to individual taxpayers at KPP Pratama South Malang. The analytical technique used in this research is multiple linear regression with the help of SPSS program. Based on the partial test results, it can be seen that Trust in Government and Service Quality have a positive and significant effect on individual taxpayer compliance. While the Subjective Norm has no effect on individual taxpayer compliance. Keywords: Trust in Government, Subjective Norms, Service Quality, Tax Compliance
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-09-14
 
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/jra/article/view/13260
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/13260/10355
 
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