PENGARUH PENGENAAN SANKSI, PELAYANAN FISKUS & MORALITAS PELAYANAN PAJAK TERADAP KEPATUHAN PAJAK

Penulis

DOI:

https://doi.org/10.31000/combis.v4i2.5188

Abstrak

Penelitian ini bertujuan untuk mengkaji dan menganalisis Sanksi, Pelayanan Fiskus &  Moralitas Pelayanan Pajak Teradap Kepatuhan Pajak. Desain penelitian ini menggunakan desain kausalitas eksplanatoris. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang menjadi wajib pajak di Kabupaten Bogor. Metode analisis menggunakan analisis regresi berganda dan analisis data. Teknik pemilihan sampel menggunakan probability sampling.

Hasil dari penelitian ini secara parsial menunjukkan bahwa variabel sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak badan. Sedangkan pelayanan fiskus dan moralitas pajak berpengaruh terhadap kepatuhan wajib pajak badan. Dan secara simultan menunjukkan bahwa sanksi pajak, pelayanan fiskus,dan moralitas wajib pajak secara bersama-sama berpengaruh signifikan terhadap kepatuhan wajib pajak badan.

 

Kata Kunci : Sanksi Pajak, Pelayanan Fiskus, Moralitas Wajib Pajak dan Kepatuhan Wajib Pajak. 

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Unduhan

Diterbitkan

2022-11-08

Terbitan

Vol 4 No 2 (2022): Jurnal Comparative: Ekonomi Dan Bisnis

Bagian

Articles

Lisensi

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