PENGARUH PEMERIKSAAN PAJAK, KESADARAN, KUALITAS PELAYANAN PADA TINGKAT KEPATUHAN WAJIB PAJAK BADAN

  • I Gusti Agung Cahaya Shinta Dewi Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
  • Ni Luh Supadmi Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia

Abstract

Examination of a fence guards to remain on the taxpayer corridor tax rules and tax authorities in carrying out their duties not only for formality activities, but also to strengthen the validity of the transaction and legal compliance with applicable law in order to remain obedient taxpayer in carrying out the rights and tax obligations purpose of this study is to determine the effect of tax audits, awareness, quality of service at the level of tax compliance in KPP Madya Agency Denpasar. This research was conducted in KPP Madya Denpasar with 100 respondents listed the Taxpayer, the random sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of this study indicate that the tax audit, awareness, and service quality has a positive effect on the level of compliance of the Taxpayer by 78 percent and the remaining 22 percent is influenced by other variables that are not included in the research model.

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Published
2014-11-13
How to Cite
SHINTA DEWI, I Gusti Agung Cahaya; SUPADMI, Ni Luh. PENGARUH PEMERIKSAAN PAJAK, KESADARAN, KUALITAS PELAYANAN PADA TINGKAT KEPATUHAN WAJIB PAJAK BADAN. E-Jurnal Akuntansi, [S.l.], v. 9, n. 2, p. 505-514, nov. 2014. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/9278>. Date accessed: 02 nov. 2024.
Section
Articles

Keywords

tax audit, awareness, quality of service

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