MIFTA AUPA, NIM. 222015206 (2019) PENGARUH KUALITAS PELAYANAN, KONDISI SISTEM ADMINISTRASI PERPAJAKAN, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ( Studi Kasus Pada Kantor Pelayanan Pajak Pratama Palembang Seberang Ulu ). Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

Abstract Mifta Aupa / 222015206 / Effect Of Service Quality, Tax Administration System Conditions, and Tax Rates on Personal Taxpayer Compliance This research was conducted to answer the existing problems, namely how much influence the quality of service, tax administration system conditions, and tax rates on individual taxpayer Compliance (Case Study at the Palembang Seberang Ulu Primary Tax Service Office). The aim was to determine the effect of service quality, tax administration system condition, and tax rates on personal taxpayer complliance (Case Study at the Palembang Seberang Ulu Primary Tax Service Office). This research used associative reseach type. The place of the research conducted at the Palembang Primary Tax Service Seberang Ulu. The variables were used service quality, tax administration system conditions, tax rates and individual taxprayer compliance. The sample in this study was 100 taxpayers registered at Palembang Ulu’s Primary Tax Service Office. The data were used primari and secondary data. The techniques for collecting data in this study used questionnaries and documentation. The sampling method used simple random sampling. The data analysis method in this study was quantitative. The analysis technique was used multiple linear regression analysis. The proceed with the hypothesis test (t test). The data analysis technique in this study were assisted by Statistical Program For Special Science (SPSS). The analysis showed that the quality of service and the condition of the tax adminnistration system had a significant effect on the compliance of individual taxpayers, and the tax rate did not significantly influence the compliance of individual tax payers. Keywords: Service Quality, Tax Administration System Conditions, Tax Rates, Personal Taxpayer Compliance

Item Type:	Thesis (Skripsi)
Additional Information:	Pembimbing 1. Dr. Hj. Yuhanis Ladewi,.S.E.,M.Si,.Ak.CA 2. Aprianto, S.E,.M.Si
Uncontrolled Keywords:	Service Quality, Tax Administration System Conditions, Tax Rates, Personal Taxpayer Compliance
Subjects:	Akuntansi > akuntansi pajak
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	Mahasiswa Fakultas Ekonomi dan Bisnis
Date Deposited:	02 Oct 2019 03:48
Last Modified:	02 Oct 2019 03:48
URI:	http://repository.um-palembang.ac.id/id/eprint/5555

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