Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi

Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi

This study has a purpose to determine the effect of tax amnesty, tax sanctions and the quality of tax authorities on compliance of individual taxpayers that conducted at KPP North Badung. The number of sample are 100 respondents by using accidental sampling methods. Data analysis technique that used...

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Main Authors: A. A. Sagung Shinta Devi, I Ketut Budiartha
Format: Article
Language:Indonesian
Published: Universitas Udayana 2020-10-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/57428
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spelling doaj-d084731f6801433e8de7886cbf2f91d52021-01-20T13:24:59ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562020-10-0130102444245510.24843/EJA.2020.v30.i10.p0157428Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang PribadiA. A. Sagung Shinta Devi0I Ketut Budiartha1Fakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaFakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaThis study has a purpose to determine the effect of tax amnesty, tax sanctions and the quality of tax authorities on compliance of individual taxpayers that conducted at KPP North Badung. The number of sample are 100 respondents by using accidental sampling methods. Data analysis technique that used are descriptive statistical test, classic assumption test and multiple linear regression. Based on the results of testing conducted, it is known that tax amnesty, tax sanctions and the quality of tax authorities have an effect on the compliance of individual taxpayers registered in KPP North Badung. Keywords: Tax Amnesty; Tax Sanction; Service Quality; Taxpayers Compliance.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/57428
collection DOAJ
language Indonesian
format Article
sources DOAJ
author A. A. Sagung Shinta Devi
I Ketut Budiartha
spellingShingle A. A. Sagung Shinta Devi
I Ketut Budiartha
Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi
E-Jurnal Akuntansi
author_facet A. A. Sagung Shinta Devi
I Ketut Budiartha
author_sort A. A. Sagung Shinta Devi
title Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi
title_short Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi
title_full Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi
title_fullStr Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi
title_full_unstemmed Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi
title_sort pengaruh tax amnesty, sanksi perpajakan dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2020-10-01
description This study has a purpose to determine the effect of tax amnesty, tax sanctions and the quality of tax authorities on compliance of individual taxpayers that conducted at KPP North Badung. The number of sample are 100 respondents by using accidental sampling methods. Data analysis technique that used are descriptive statistical test, classic assumption test and multiple linear regression. Based on the results of testing conducted, it is known that tax amnesty, tax sanctions and the quality of tax authorities have an effect on the compliance of individual taxpayers registered in KPP North Badung. Keywords: Tax Amnesty; Tax Sanction; Service Quality; Taxpayers Compliance.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/57428
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AT iketutbudiartha pengaruhtaxamnestysanksiperpajakandankualitaspelayananfiskusterhadapkepatuhanwajibpajakorangpribadi
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