Pengaruh Tingkat Religiusitas, Sanksi Perpajakan, Kualitas Pelayanan Fiskus, Nasionalisme dan Lingkungan Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Purbalingga
Abstract
The purpose of this research is to analyze the influence of the level of religiosity,
tax penalities, the quality of service tax authorities, nationalism and
environmental on their compliance of taxpayer to tax compliance of individual
taxpayer. The population in this research is individual taxpayer registered in Tax
Office Pratama Purbalingga in 2017. The sample in this research 100 people with
sampling method is accidental sampling. The type of data used is primary data by
using questionnaire. To test multiple linear regression hypothesis using SPSS
version 21.0. The results of this study indicate: 1) The level of religiosity does not
affect on tax compliance, 2) Tax penalties have a positive and significant impact
on tax compliance, 3) The quality of service tax authorities have a positive and
significant impact on tax compliance, 4) Nationalism has a significant and
positive impact on tax compliance, 5) Environmental on their compliance have a
positive and significant impact on tax compliance.
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