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dc.contributor.authorRahman
dc.date.accessioned2013-04-23T06:06:24Z
dc.date.available2013-04-23T06:06:24Z
dc.date.issued2011-12
dc.identifier.citationAmilin, 2008, Pengaruh Persepsi Peran Account Representative pada Tingkat Kepatuhan Wajib Pajak, Jurnal Trikonomika, Vol. 7, No. 2, Desember 2008. Anton, Juni 1999, Pengaruh Pemeriksaan Rutin Terhadap Pajak Terhutang Terhadap Wajib Pajak Badan, Tesis Magister Sains Universitas Indonesia, Jakarta, Tesis Tidak Dipublikasikan. Arikunto, Suharsimi, 2006, Prosedur Penelitian suatu pendekatan Praktik, Jakarta : PT Rineka Cipta. Christensen, Anne L., dan Hite, Peggy A., A Study of the Effect of Taxpayer Risk Perceptions on Ambiguous Compliance Decisions”, The Journal of the American Taxation Association, JATA Vol. 19, No. 1, Spring 1997, pp. 1 – 18. Diana, Anastasia dan Setiawati, Lilis, 2010, Perpajakan Indonesia Konsep, Aplikasi, dan Penuntun Praktis, Yogyakarta : Andi Offset. Direktorat Jenderal Pajak. 1988. Surat Edaran Direktorat Jenderal Pajak No. SE - 26/ PJ.2/1988 tentang Kriteria WP Efektif Dan WP Non Efektif. Jakarta. Direktorat Jenderal Pajak. 2007. Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 tentang Perubahan Ketiga Atas Undang-Undang Republik Indonesia Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Jakarta: Penerbit Buku Berita Pajak. Ghozali, Imam, 2009, Analisis Multivariate dengan program SPSS, Semarang; Badan Peneribit Universitas Diponegoro. James, Simon dan Alley, Clinton, “Tax Compliance, Self-Assessment and Tax Administration”, Journal of Finance and Management in Public Service, Vol. 2, No. 2, 2004, pp. 24 – 42. Jatmiko, Agus Nugroho, 2006, Pengaruh Sikap Wajib Pajak pada Pelaksanaan sanksi denda, Pelayanan Fiskus dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak (Studi Empiris Terhadap Wajib Pajak Orang Pribadi di Kota Semarang), Universitas Dinegoro Semarang, Tesis tidak dipublikasikan. Manik Asri, Wuri. 2009. “Pengaruh Kualitas Pelayanan, Biaya Kepatuhan Pajak, dan Kesadaran Wajib Pajak pada Kepatuhan Pelaporan Wajib Pajak Badan yang Terdaftar di Kantor Pelayanan Pajak Madya Denpasar”. Skripsi Jurusan Akuntansi Pada Fakultas Ekonomi Universitas Udayana, Skripsi tidak Dipublikasikan. Mardiasmo. 2011, Perpajakan, Edisi Revisi 2011, Yogyakarta: Andi Yogyakarta. M. Said, 2003, “Fenomena Pajak,” Jurnal Berita Pajak, No. 1488/Tahun XXXV, p. 21 – 26. Nugroho, Agus. 2006. “Pengaruh Sikap Wajib Pajak pada Pelaksanaan Sanksi Denda, Pelayanan Fiskus dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak (Studi Empiris terhadap Wajib Pajak Orang Pribadi di Kota Semarang)”. Tesis Magister Akuntansi Program Pascasarjana Universitas Diponegoro. Niemirowski, Pauline; Baldwin, Steve; dan Wearing, Alexander J, “Tax Behaviours, Beliefs, Attitude and Values and Taxpayer Compliance in Australia”, Journal of Australian Taxation, Vol. 6, No. 1, 2003, pp. 132 – 165. Priyantini, Juana. 2008. “Pengaruh Kualitas Pelayanan dan Biaya Kepatuhan Pajak terhadap Kepatuhan Pelaporan Wajib Pajak Badan pada Kantor Pelayanan Pajak Pratama Bandung Utara”. Skripsi Sarjana Jurusan Akuntansi Fakultas Ekonomi Universitas Udayana, Skripsi tidak Dipublikasikan. Sanders, Debra L, Philip M.J. reckers, and Govind S. Iyer, “Influence of Accountability and Penalty Awareness on Tax Compliance”, The Journal of the American Taxation Association, JATA Vol. 30, No. 2, Fall 2008, pp. 1 – 20. Setiaji, Bambang, 2006, Panduan Riset dengan Pendekatan Kuantitatif, Surakarta: Program Pasca Sarjana Universitas Muhammadiyah. Soemitro, Rochmat, 2010, Asas dan Dasar Perpajakan I, Bandung : PT. Refika Aditama. Sugiyono, 2009, Statistika untuk Penelitian, Bandung; Alfabeta. Supangat, Andi, 2008, Statistika dalam kajian Deskriptif Inferensi, dan Nonparametrik, Jakarta : Prenada Media Group. Turner, John L., Malcolm Smith, Bruce Gurd, “Auditing Income Tax Self Assessment : the Hidden Cost of Compliance”. Managerial Auditing Journal, Vol. 13, No. 2, 1998, pp. 95 – 100. Waluyo dan Wirawan B.Ilyas, 2000, Pengantar Perpajakan Indonesia, Jakarta : Salemba Empat. Waluyo, 2011, Perpajakan Indonesia, Jakarta : Penerbit Salemba Empat.en_US
dc.identifier.issn1411-3422
dc.identifier.urihttp://hdl.handle.net/11617/2905
dc.description.abstractABSTRACT Taxpayer compliance rate can be influenced by several factors, among which is the understanding of taxation procedures and perceptions about sanction taxation Taxpayers and taxpayer awareness and service fiscus. To be complied with tax laws, then there should be tax penalties for the offenders. Taxpayers will meet taxation obligations if the view that sanctions will be more disadvantageous tax.This study aims to determine (1) Effect of perceptions of sanctions against tax compliance Tax Agency Tax Services Office Primary Klaten, (2) The influence of consciousness on adherence Taxpayers Taxpayers Tax Office Agency in Primary Klaten, and (3) Effect of service fiskus Taxpayer Agency for compliance in the Tax Office Primary Klaten.The population in this study are all taxpayers Agency. The sampling technique is done by accidental sampling, which was found about 132 respondents. Data were collected using a questionnaire. Methods of data analysis using multiple linear regression analysis.The analysis showed that: (1) Perceptions of sanctions taxation effect on taxpayer compliance in the Tax Office Agency Klaten Pratama, (2) Taxpayer Awareness effect on taxpayer compliance Bodies in Primary Klaten Tax Office, and (3) Service fiskus effect on taxpayer compliance Bodies in Tax Office Primary Klaten.en_US
dc.publisherlppmumsen_US
dc.subjectPerceptions of Sanctions Taxationen_US
dc.subjectTaxpayer Awarenessen_US
dc.subjectService Fiskusen_US
dc.subjectTaxpayer Complianceen_US
dc.titlePENGARUH PERSEPSI TENTANG SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PELAYANAN FISKUS PADA KEPATUHAN WAJIB PAJAKen_US
dc.typeArticleen_US


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