| dc.contributor.advisor | NAZARUDDIN,LETJE | |
| dc.contributor.author | DESIANA, CAMELLA KRISTY | |
| dc.date.accessioned | 2017-05-27T07:08:41Z | |
| dc.date.available | 2017-05-27T07:08:41Z | |
| dc.date.issued | 2017-04-24 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/10476 | |
| dc.description | This study aims to analyze the influence of sanction and procedural justice
toward individual tax compliance with trust level as intervening variable on KPP
Pratama in the province of D.I.Yogyakarta. Based on Slippery Slope Theory
explains the power of tax authorities and the trust in the tax authorities can
strengthen the influence on tax compliance.
This study uses a quantitative method where the data obtained from the
questionnaire with convenience sampling technique The subject in this study was
individual tax payers. In this study, sample of 125 respondents were selected
using convenience sampling. Analyze tool used in this study is the Analysis of
Moment Structure (AMOS).
Based on the analysis that have been made the results are, there is no
influence between sanction toward tax compliance, and procedural justice is
significantly influence toward tax compliance, sanction and procedural justice is
significantly influence toward trust level, truts level can’t be accepted as
intervening variable in the influence sanctin/penalty influence toward tax
compliance, and truts level accepted as intervening variable in the influence
procedural justice toward tax compliance. | en_US |
| dc.description.abstract | This study aims to analyze the influence of sanction and procedural justice
toward individual tax compliance with trust level as intervening variable on KPP
Pratama in the province of D.I.Yogyakarta. Based on Slippery Slope Theory
explains the power of tax authorities and the trust in the tax authorities can
strengthen the influence on tax compliance.
This study uses a quantitative method where the data obtained from the
questionnaire with convenience sampling technique The subject in this study was
individual tax payers. In this study, sample of 125 respondents were selected
using convenience sampling. Analyze tool used in this study is the Analysis of
Moment Structure (AMOS).
Based on the analysis that have been made the results are, there is no
influence between sanction toward tax compliance, and procedural justice is
significantly influence toward tax compliance, sanction and procedural justice is
significantly influence toward trust level, truts level can’t be accepted as
intervening variable in the influence sanctin/penalty influence toward tax
compliance, and truts level accepted as intervening variable in the influence
procedural justice toward tax compliance. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Sanction, Procedural Justice, Individual Tax Compliance, And Trust Level | en_US |
| dc.title | PENGARUH SANKSI DAN KEADILAN PROSEDURAL TERHADAP KEPATUHAN PAJAK ORANG PRIBADI DENGAN TINGKAT KEPERCAYAAN SEBAGAI VARIABEL PEMEDIASI (STUDI EMPIRIS PADA KPP PRATAMA PROVINSI D.I.YOGYAKARTA) | en_US |
| dc.type | Thesis
SKR
164 | en_US |
