PENGARUH KUALITAS PELAYANAN, SANKSI PAJAK ,DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN Studi Kasus pada Wajib Pajak Bumi dan Bangunan di Badan Pendapatan Daerah Kota Denpasar

Ayu Kade Restu Pebrianti, Dewi and Made Yudi, Darmita (2021) PENGARUH KUALITAS PELAYANAN, SANKSI PAJAK ,DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN Studi Kasus pada Wajib Pajak Bumi dan Bangunan di Badan Pendapatan Daerah Kota Denpasar. Journal Research of Accounting (JARAC), 3 (1). pp. 14-38. ISSN 2716-3148

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Abstract

This study aims to determine the effect of service quality, tax sanctions, and knowledge of taxpayers on taxpayer compliance. The location of this research is the Regional Revenue Agency of Denpasar City. The sample in this study was 100 respondents. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the service quality of tax officers has a positive effect on taxpayer compliance at the Denpasar City Government Regional Revenue Agency. Tax sanctions have a positive effect on taxpayer compliance at the Denpasar City Government Regional Revenue Agency. Taxpayer knowledge has a positive effect on taxpayer compliance at the Denpasar City Government Regional Revenue Agency.

Item Type:	Article
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Made Yudi Darmita
Date Deposited:	06 Jan 2022 02:24
Last Modified:	06 Jan 2022 02:24
URI:	http://eprints.triatmamulya.ac.id/id/eprint/516

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