PENGARUH TAX AMNESTY, SANKSI PAJAK, PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADIPADA KARYAWAN YANG BEKERJADI INSTALASI RADIOLOGI RSUP DR. SARDJITO DAN WISMA RESIDENCES UNIT SAGANUNIVERSITAS GADJAH MADA YOGYAKAR
Abstract
This study aims to test and analyze the Effect of Tax Amnesty, Tax Sanctions, Tax Knowledge and Taxpayer Perception Against Personal Taxpayer Compliance. The data was collected through questionnaires distributed and carried out to 100 employees working in Radiology Installation of DR General Hospital. Sardjito and Wisma Residences Unit Sagan Universitas Gadjah Mada Yogyakarta. Data analysis in this study using SPSS version 23. Data testing techniques used in this study include the validity test with factor analysis, reliability test with Alpha Cronbach. Test of classical assumptions and multiple linear regression analysis, to test and prove hypotheses.
The results of the analysis indicate that: (1) Tax amnesty, tax sanction, and tax knowledge have partial effect on individual taxpayer compliance. (2) The perception of the taxpayer does not partially affect the compliance of individual taxpayers. (3) Tax amnesty, tax sanction, tax knowledge, and taxpayer perception simultaneously or together have an effect on taxpayer compliance.
Keywords: Tax Amnesty, Tax Sanctions, Tax Knowledge, Taxpayers' Perceptions and Personal Tax Payer Compliance.
Full Text:
PDFReferences
Akbar, MM., and Parvez, N, 2009,Impact of ServicesQuality, Trust, and Customer Satisfaction on Customer Loyalty, ABAC Journal. Vol.29,No.1, pp.24-38.
Al-Rousan, Razmi, M., and Mohamed, B, 2010, Customer Loyalty and the Impacts
of Service Quality, The case of five star hotels in Jordan International, Journal of Business and Economic Sciences, Vol.5, pp.202-209.
Anggraeni, Savitri, 2012, Pengaruh E-ServiceQuality terhadap Kepuasan dan
Loyalitas Pelanggan ( Studi Kasus pada Pengguna Internet Banking di Commonwelth Bank Cabang Seminyak, Bali ), Tesis, Program Study Magister Manajemen UniversitasUdayana, Denpasar.
Bedi,M, 2010,An Integrated Frame work for Service Quality, Customer Satisfaction and Behavioral Responses In Indian Banking Industry-a Comparison of Public and Private,
Journal of Services Research, Vol.10, No.1. pp.157-172.
Blower J, Kode Ruyter and Matin Wetzels, 1995, Lingking Perceived Service Quality and Servive Loyalty. A multi Demensional Perspective, Eropean Journal of Marketing, Vol.33, pp.11-12
Bowen, John T & Shiang-Leh Chen, 2001, The Relationship Between Customer Loyalty an Customer Satisfaction, InternationalJournal of Contemporary Hospitality
Management, Vol.13, No.5, pp. 213-217.
Indra Karismadia, 2015, Pengaruh Kualitas Pelayanan terhadap Kepuasan Nasabah Bank BRI Kantor Cabang Martadinata Bandung, Fakultas Ekonomi Manajemen, Universitas Widyatama. Keng, LL, Mahamad, O, Ramsyah, T, and Musahab, R, 2010, The Impact of Service Quality on Customer Loyalty, A Study of Banks in Penang, Malaysia, International Journal of Marketing Studies, Vol.2. No.2. pp.57-66.
Rusdianto, 2010, Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah Bank Rakyat Indonesia Unit X Cabang Cimah , Fakultas Ekonomi Manajemen, Universitas Widyatama.
Sanka, M.S., 2012, Bank Service Quality Customer Satisfaction and Loyalty in Ethiopian Banking Sector, Journal of Business Administration and Management Sciences Research, Vo.1, No.1, pp.001-009.
Siddiqi, K.O., 2011, Between Service Quality Attributes, Customer Satisfaction and Customer Loyalty in the Retail Banking Sector in Bangladesh, International Journal of Business and Management, Vol.6, No.3, pp. 12-36.
TB.UU Syamsudin, 2005, Pengaruh Kualitas Pelayanan terhadap Kepuasan Nasabah pada PT. Bank Jabar Cabang Utama Bandung, Fakultas Ekonomi Manajemen, Universitas Widyatama.
Walsh G., Grot, M., and Wiedmann, K.P., 2005, An Examination of Customer Motives toSwitch Energy Suppliers, Journal of Marketing Management, Vol.21, pp. 421-440.
DOI: http://dx.doi.org/10.59112/ekowir.v14i01.132
Refbacks
- There are currently no refbacks.
Developed by BAPSI UG