Pengaruh Pengetahuan Pajak, Penyelewengan Pajak Dan Kualitas Pelayanan Fiskus Terhadap Motivasi Wajib Pajak Dalam Membayar Pajak
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Institusion
STIE Indonesia Banking School
Author
Mulandari, Fitri Atma
Subject
HF5601 Accounting
Datestamp
2024-07-17 07:17:12
Abstract :
The objectives of this research is to analyze the influence of tax knowledge, tax fraud and fiscus service quality on taxpayer?s motivation in paying taxes. The sample in this study is the individual taxpayer?s domiciled in Jakarta. Determination of the sample was used a purposivesamplingmethod This data wasaprimary datawhichcollected through questionnaires. Of the115questionnaires collected, just100 questionnaires that can be processed. This research were analyze by using multiple regression analysiswith spss program. The results of this research indicate that tax knowledge andfiscus service quality have influenced significantly positive on taxpayer?s motivation in paying taxes. Whereasthe tax fraud has not influencedand negativeon taxpayer?s motivation in paying taxes. And all of independen variable in this research are simultaneously influence on tax payer?s motivation in paying taxesas a dependen variable. Keyword: tax knowledge, tax fraud, fiscus service quality andtax payer?smotivation inpaying taxes
The objectives of this research is to analyze the influence of tax knowledge, tax fraud and fiscus service quality on taxpayer?s motivation in paying taxes. The sample in this study is the individual taxpayer?s domiciled in Jakarta. Determination of the sample was used a purposivesamplingmethod This data wasaprimary datawhichcollected through questionnaires. Of the115questionnaires collected, just100 questionnaires that can be processed. This research were analyze by using multiple regression analysiswith spss program. The results of this research indicate that tax knowledge andfiscus service quality have influenced significantly positive on taxpayer?s motivation in paying taxes. Whereasthe tax fraud has not influencedand negativeon taxpayer?s motivation in paying taxes. And all of independen variable in this research are simultaneously influence on tax payer?s motivation in paying taxesas a dependen variable. Keyword: tax knowledge, tax fraud, fiscus service quality andtax payer?smotivation inpaying taxes
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