PENGARUH KUALITAS AUDIT PADA HUBUNGAN MORALITAS, BUDAYA DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK

Agustine Dwianika, M. Amin, Calista Setiyahadi
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引用次数: 1

Abstract

AbstractThis research aim to examine: (1) The influence of morality on tax compliance (2) The influence of culture on tax compliance .(3)The influence of tax services quality on tax compliance. And (4) The influence of audit quality, morality, tax services quality on tax compliance in Serpong Tax Office and Pondok Aren Tax Office. This study uses a quantitive approach and employs a regression model analysis by using 103 quistionare from respondents. The results of this study found that audit quality, morality, culture and tax services quality simultanesously influenced on tax compliance. Easy to pay and reporting also good and clearly informations are important for taxpayers and ultimately increase tax awareness to make taxpayers compliant and obey about tax provisions.The higher the audit quality stated on the use of Big Four KAP by taxpayers, it can increase the level of taxpayer compliance which is influenced by taxpayer morality, the culture that is understood by taxpayers and the quality of taxpayer services obtained by taxpayers.  Keyword: Audit Quality, Morality, Culture, Tax Service and Tax Compliance.
审计质量对财政关系、文化和服务对纳税人合规的影响
摘要本研究旨在考察:(1)道德对税收合规的影响;(2)文化对税收合规的影响;(3)税务服务质量对税收合规的影响。(4)审计质量、道德、税务服务质量对雪邦税务局和蓬德仁税务局税务合规的影响。本研究采用定量方法,并采用回归模型分析,从受访者的103个问题。研究结果发现,审计质量、道德、文化和税务服务质量同时影响税务合规。易于支付和报告也良好和清晰的信息对纳税人很重要,并最终提高税收意识,使纳税人遵守和遵守税收规定。纳税人对四大KAP使用的审计质量越高,纳税人的合规性水平就越高,而合规性受纳税人道德、纳税人理解的文化和纳税人获得的纳税人服务质量的影响。关键词:审计质量、道德、文化、税务服务、税收合规
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