| dc.contributor.advisor | TAHAR, AFRIZAL | |
| dc.contributor.author | INDRASWARI, INGGRID | |
| dc.date.accessioned | 2019-04-12T01:15:30Z | |
| dc.date.available | 2019-04-12T01:15:30Z | |
| dc.date.issued | 2019-02-18 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/25991 | |
| dc.description.abstract | This study aims to examine the effect of taxpayer perceptions on the
implementation of e-systems, account representatives, quality of tax authorities
services and risk preferences for taxpayer compliance. retrieval of data using a
purposive sampling technique to taxpayers registered at the Pratama Tax Office
Sleman. The number of questionnaires distributed is 110 questionnaires and 100
questionnaires can be processed.
This study uses multiple linear regression analysis which is then processed
using SPSS version 17.0. The results of testing in this study indicate that the
perception variables of the application of e-system and account representative
have a positive effect on taxpayer compliance while the tax service quality and tax
service quality variables weakened by risk preferences do not affect taxpayer
compliance. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | perception of the application of e-system, account representative, quality of tax services, risk preferences and compliance of taxpayers, individual taxpayers. | en_US |
| dc.title | PENGARUH PRESEPSI WAJIB PAJAK ATAS PENERAPAN E-SYSTEM, ACCOUNT REPRESENTATIVE, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING | en_US |
| dc.title.alternative | Survey pada Kantor Pelayanan Pajak Pratama Sleman | en_US |
| dc.type | Thesis
SKR
FE
387 | en_US |
