PENGARUH DEMOGRAFI, PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA KLATEN
Abstract
This study aims to analyze the influence of demography, tax knowledge,
tax punishment and the quality of tax service to corporate tax payer complience in
Kantor Pelayanan Pajak Pratama Klaten. The subject in this study was corporate
taxpayers who reporting SPT in Kantor Pelayanan Pajak Pratama Klaten that
located on Jalan veteran No. 82, Bareng Lor, Klaten Jawa Tengah. This research
using data primer that taken using a quisioner In this study, sample of 100
respondents were selected using convinience sampling. Analysis tool used in this
study is the multiple regression analysis.
Based on the analysis that have been made, the result are demografi do
not have influence on tax complience, tax knowledge effect positively significant to
taxpayer complience, tax punishment do not have influence on tax complience, the
quality of tax service effect positively significant to tax complience.