PENGARUH KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR SAMSAT KOTA BANDA ACEH(Studi pada Kantor Samsat Kota Banda Aceh)

Authors

  • Eliana Eliana Dosen Sekolah Tinggi Ilmu Ekonomi Sabang (STIES) Banda Aceh

DOI:

https://doi.org/10.35870/jemsi.v4i2.308

Keywords:

Kualitas pelayanan, Sanksi Perpajakan, Kepatuhan Wajib Pajak

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan, Sanksi perpajakan, terhadap kepatuhan Wajib Pajak pada kantor SAMSAT di Kota Banda Aceh. Metode pengambilan sampel yang digunakan adalah metode simple random sampling atau sampel acak sederhana, sedangkan data dikumpulkan melalui teknik kuesioner. Sampel yang digunakan dalam penelitian ini adalah 99 responden. Teknik analisis data yang digunakan adalah teknik analisis regresi linear berganda. Hasil penelitian ini menunjukkan kualitas pelayanan berpengaruh negatif dan signifikan terhadap kepatuhan Wajib Pajak pada kantor Samsat di Kota Banda Aceh sedangkan sanksi perpajakan berpengaruh positif terhadap kepatuhan Wajib Pajak Pada Kantor Samsat di Kota Banda Aceh.

Downloads

Download data is not yet available.

Downloads

Published

2018-10-19

Issue

Vol. 4 No. 2 (2018): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

How to Cite

Eliana, E. (2018). PENGARUH KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR SAMSAT KOTA BANDA ACEH(Studi pada Kantor Samsat Kota Banda Aceh). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 4(2), 43-52. https://doi.org/10.35870/jemsi.v4i2.308