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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Empiris pada KPP Pratama Kabupaten Sidrap)

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  • Perdana, Aditya Halim

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pelayanan fiskus, kesadaran wajib pajak, dan kewajiban pajak dengan konsep regresi berpengaruh signifikan atau tidak. Penelitian ini dilakukan dengan pendekatan kuantitatif dengan metode analisis regresi linear. Objek penelitian ini adalah 100 wajib pajak pada KPP Pratama Kabupaten Sidrap. Hasil penelitian ini menunjukkan pelayanan fiskus, kesadaran wajib pajak dan kewajiban pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak

Suggested Citation

  • Perdana, Aditya Halim, 2018. "FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Empiris pada KPP Pratama Kabupaten Sidrap)," INA-Rxiv t8fqp, Center for Open Science.
    • Handle: RePEc:osf:inarxi:t8fqp
    DOI: 10.31219/osf.io/t8fqp
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