PENGARUH PERSEPSI TENTANG SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PELAYANAN FISKUS PADA KEPATUHAN WAJIB PAJAK
Abstract
ABSTRACT
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.