PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK PADA KEPATUHAN WAJIB PAJAK

  • I Putu Eka Adiputra Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Dewa Gede Wirama Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The aim of this study is to determine the influences of the service quality, tax penalties, and the consciousness of taxpayers toward the compliance of groundwater taxpayers in the Regional Revenue Bureau of Badung Regency. The sample used in this study were 92 active groundwater taxpayers who have been registered in the bureau during 2011 – 2015, the number of which was determined by the Slovin Formula. The data collection was conducted through questionnaires and the data analysis was undertaken based on regression analysis. The result of this study shows that the service quality influences positively the compliance of groundwater taxpayers, that the tax penalties also affects the compliance of groundwater taxpayers positively, and that the consciousness of taxpayers affects the compliance of groundwater taxpayers as well.

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Published
2017-01-17
How to Cite
ADIPUTRA, I Putu Eka; WIRAMA, Dewa Gede. PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK PADA KEPATUHAN WAJIB PAJAK. E-Jurnal Akuntansi, [S.l.], v. 18, n. 1, p. 588-615, jan. 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/24967>. Date accessed: 08 feb. 2023.
Section
Articles

Keywords

compliance of taxpayers; service quality; tax penalties; consciousness of taxpayers