{"title":"税收制裁和税务服务对公司税个人依从于公司税办公室、教育和税收顾问的影响","authors":"K. Muslimin","doi":"10.35915/accountia.v3i02.386","DOIUrl":null,"url":null,"abstract":"This research aims to analyze the effect of Tax Sanctions on Personal Taxpayer Compliance. analyze the effect of the Tax Service Services on the Compliance of Individual Taxpayers and to analyze the effect of Tax Sanctions and the Tax Office Services on the Compliance of Personal Taxes. The research method used is multiple regression analysis. The results showed that the Tax Sanction Variable had a positive and significant effect on the compliance of individual taxpayers in Pohuwato Regency KP2KP. The Tax Office service variable has a positive and significant effect on the compliance of personal taxpayers in the Pohuwato Regency KP2KP. Variable tax sanctions and tax office services have a positive and significant effect on the compliance of individual taxpayers in Pohuwato Regency KP2KP. \nPenelituan ini bertujuan Untuk menganalisis pengaruh Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. menganalisis pengaruh Pelayanan Aparat Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi dan Untuk menganalisis pengaruh Sanksi Pajak dan Pelayanan Kantor Pajak terhadap Kepatuhan Wajb Pajak Orang Pribadi. MeTode penelitian yang di gunakan dengan metode analisis regresi berganda. Hasil penelitian menunjukkan Variabel Sanksi Pajak memiliki pengaruh positif dan signifikan terhadap Kepatuhan wajib pajak orang pribadi di KP2KP Kabupaten Pohuwato. Variabel Pelayanan kantor Pajak memiliki pengaruh positif dan signifikan terhadap Kepatuhan wajib pajak oraang pribadi di KP2KP Kabupaten Pohuwato. Variabel sanksi pajak dan pelayanan kantor pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi yang ada di KP2KP Kabupaten Pohuwato. \n \n ","PeriodicalId":166936,"journal":{"name":"Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PENGARUH SANKSI PAJAK DAN PELAYANAN KANTOR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN, PENYULUHAN DAN KONSULTASI PERPAJAKAN KABUPATEN POHUWATO\",\"authors\":\"K. Muslimin\",\"doi\":\"10.35915/accountia.v3i02.386\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research aims to analyze the effect of Tax Sanctions on Personal Taxpayer Compliance. analyze the effect of the Tax Service Services on the Compliance of Individual Taxpayers and to analyze the effect of Tax Sanctions and the Tax Office Services on the Compliance of Personal Taxes. The research method used is multiple regression analysis. The results showed that the Tax Sanction Variable had a positive and significant effect on the compliance of individual taxpayers in Pohuwato Regency KP2KP. The Tax Office service variable has a positive and significant effect on the compliance of personal taxpayers in the Pohuwato Regency KP2KP. Variable tax sanctions and tax office services have a positive and significant effect on the compliance of individual taxpayers in Pohuwato Regency KP2KP. \\nPenelituan ini bertujuan Untuk menganalisis pengaruh Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. menganalisis pengaruh Pelayanan Aparat Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi dan Untuk menganalisis pengaruh Sanksi Pajak dan Pelayanan Kantor Pajak terhadap Kepatuhan Wajb Pajak Orang Pribadi. MeTode penelitian yang di gunakan dengan metode analisis regresi berganda. Hasil penelitian menunjukkan Variabel Sanksi Pajak memiliki pengaruh positif dan signifikan terhadap Kepatuhan wajib pajak orang pribadi di KP2KP Kabupaten Pohuwato. Variabel Pelayanan kantor Pajak memiliki pengaruh positif dan signifikan terhadap Kepatuhan wajib pajak oraang pribadi di KP2KP Kabupaten Pohuwato. Variabel sanksi pajak dan pelayanan kantor pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi yang ada di KP2KP Kabupaten Pohuwato. \\n \\n \",\"PeriodicalId\":166936,\"journal\":{\"name\":\"Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal)\",\"volume\":\"19 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-10-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35915/accountia.v3i02.386\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35915/accountia.v3i02.386","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在分析税收制裁对个人纳税人合规的影响。分析税务服务服务对个人纳税人合规性的影响,分析税务制裁和税务办公室服务对个人纳税合规性的影响。研究方法为多元回归分析。结果表明,税收制裁变量对Pohuwato Regency KP2KP的个人纳税人的合规性具有显著的正向影响。在Pohuwato Regency KP2KP中,税务局服务变量对个人纳税人的合规性有显著的正向影响。可变的税收制裁和税务办公室服务对Pohuwato Regency KP2KP的个人纳税人的合规性有积极而显著的影响。Penelituan ini bertujuan Untuk menganalis pengaruh Sanksi Pajak terhahadap Kepatuhan Wajib Pajak Orang Pribadi。我的意思是,我的意思是我的意思是我的意思是我的意思是我的意思是我的意思是我的意思是我的意思是我的意思是我的意思是我的意思是我的意思方法分析与回归分析。Hasil penelitian menunjukkan Variabel Sanksi Pajak memiliki pengaruh - positidan signikan terhadap Kepatuhan wajib Pajak orang pribadi di KP2KP Kabupaten Pohuwato。变量Pelayanan kantor Pajak memiliki pengaruh positive dan signfikan terhahadap Kepatuhan wajib Pajak oraang pribadi di KP2KP Kabupaten Pohuwato。变量sanabel sanksi pajak dan pelayanan kantor pajak berpengaruh positive dan signfikan terhadap kepatuhan wajib pajak orang pribadi yang ada di KP2KP Kabupaten Pohuwato。
PENGARUH SANKSI PAJAK DAN PELAYANAN KANTOR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN, PENYULUHAN DAN KONSULTASI PERPAJAKAN KABUPATEN POHUWATO
This research aims to analyze the effect of Tax Sanctions on Personal Taxpayer Compliance. analyze the effect of the Tax Service Services on the Compliance of Individual Taxpayers and to analyze the effect of Tax Sanctions and the Tax Office Services on the Compliance of Personal Taxes. The research method used is multiple regression analysis. The results showed that the Tax Sanction Variable had a positive and significant effect on the compliance of individual taxpayers in Pohuwato Regency KP2KP. The Tax Office service variable has a positive and significant effect on the compliance of personal taxpayers in the Pohuwato Regency KP2KP. Variable tax sanctions and tax office services have a positive and significant effect on the compliance of individual taxpayers in Pohuwato Regency KP2KP.
Penelituan ini bertujuan Untuk menganalisis pengaruh Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. menganalisis pengaruh Pelayanan Aparat Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi dan Untuk menganalisis pengaruh Sanksi Pajak dan Pelayanan Kantor Pajak terhadap Kepatuhan Wajb Pajak Orang Pribadi. MeTode penelitian yang di gunakan dengan metode analisis regresi berganda. Hasil penelitian menunjukkan Variabel Sanksi Pajak memiliki pengaruh positif dan signifikan terhadap Kepatuhan wajib pajak orang pribadi di KP2KP Kabupaten Pohuwato. Variabel Pelayanan kantor Pajak memiliki pengaruh positif dan signifikan terhadap Kepatuhan wajib pajak oraang pribadi di KP2KP Kabupaten Pohuwato. Variabel sanksi pajak dan pelayanan kantor pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi yang ada di KP2KP Kabupaten Pohuwato.