Published: 2018-10-19

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

DOI: 10.35870/jemsi.v4i2.308

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

Keywords

Kualitas pelayanan; Sanksi Perpajakan; Kepatuhan Wajib Pajak

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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
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 4 No. 2 (2018)

  • Section: Articles

  • Published: 2018-10-19

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