DETAIL DOCUMENT
PENGARUH KUALITAS PELAYANAN, PENGETAHUAN PERPAJAKAN, DAN SANKSI PAJAK TERHADAP MOTIVASI WAJIB PAJAK DALAM MEMBAYAR PAJAK
Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Septari, Dina
Subject
H Social Sciences (General) 
Datestamp
2022-05-10 01:54:51 
Abstract :
Tax holds an important role in country financing. The low rate of obedience from tax payers make country's income from the tax sector is not maxmimized. In that case, the motivation of tax payers to pay tax need to be improved. The tax collection system that can make the tax payers to count, pay and report their tax independently need to be supported with the knowledges of the tax, the quality of tax service and the tax sanctions to make the system better. The purpose of this research is to prove that the quality of tax services, tax knowledges, and tax sanctions affect the motivation of tax payers to pay tax. The population in this research is tax payers that are not company employers in Palembang city. The sample is decided by using purposive sampling method. The sample in this research is 120 respondents. The datas of this research are questionnaires, classic assumption, multiple lynear analysis, model feasibility test, and hypothesis test. This research proves that there are affections among the quality of tax services, tax knowledges, and the tax sanctions to the motivation of tax payers to pay tax partially. Keywords : Motivation to pay tax, quality of tax services, tax knowledges, and tax sanctions. 
Institution Info

Universitas Katolik Musi Charitas