PENGARUH, PELAYANAN, PEMERIKSAAN, DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK STUDI PADA KPP PRATAMA MALANG SELATAN

Oky Dwi Chriswantoro

Abstract


The purpose of research is to know influence of service, sanction and inspectiaon to storey level compliance of tax player can be conducted by using some factor influencing it, can with service factor, sunction and also inspection. In this research writer take population at KPP Pratama Malang Selatan with sample 100 tax player people. Technique analyse at this research is by using SPSS version 10. Result of this analysis of multiple regression and test of hypothesis examine show for the F test obtanid F-hitung = 3.696 and F tabel = 2.70 (F hitung > F table). This matter show the existence of influence by simultan between service, inspection and sanction level comlience of tax player residing in environment of KPP Pratama Malang Selatan, passing T test obtained by T-hitung service = 2.141, T-hitung inspection = 0.811, and T-hitung sanction = 2.141, t-table = 1.660. its conclusion, by simultan variable of service, inspection, and sanction have an affect on to campience of service variable and tax player represent most dominant variable of its influence to compliance of tax player.

 

Keyword : Pelayanan, Pemeriksaan, Sanksi dan Kepatuhan Wajib Pajak.

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/341/jiptummpp-gdl-s1-2009-okydwichri-17045-PENDAHUL-N.pdf


Keywords


Pelayanan; Pemeriksaan; Sanksi dan Kepatuhan Wajib Pajak