PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS (Studi di Wilayah KPP Pratama Cilacap) [SKRIPSI]
Nama Penyusun : Harjanti Puspa Arum
LINK DOWNLOAD : PDF
Fakultas/Jurusan : Ekonomi/Akuntansi
The number of tax payers is increase for years. But, it is not balanced w
the level of tax compliance. The compliance problem becomes an obstacle in
optimizing the tax revenue. This study examines the level of compliance of
individual taxpayers conducting business and professional services in Cilacap
using several independent variables such as awareness of the taxpayer, th
service tax authorities and tax penalties. The purpose of this study was to analyze
the influence of awareness of the taxpayer, the service tax authorities and tax
sanctions against an individual taxpayer compliance conducting business and
The population of this study is individual taxpayers conducting business
and professional services in Cilacap. Based on data from the KPP Pratama
Cilacap, until the end of 2011 there were 3.038 individual taxpayers conducting
business and free job retention. Not all population have been used in this study to
the time and cost efficiency. Therefore, carried out the sampling. Sampling was
done by simple random sampling method. The number of sample is 97 people.
Primary data collection method used is a survey method using questionnaires
media. Data analysis techniques used in this study is the technique of multiple
Based on the results of the analysis undertaken concluded that awareness
of the taxpayer, the service tax authorities and tax sanctions have a positive and
significant impact on taxpayer compliance.
Keywords: Tax compliance, the taxpayer awareness, the service tax authorities
and tax penalties.
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