Penerimaan Pajak Yang Dimoderasi Kualitas Pelayanan Fiskus (Studi Pada WPOP yang Mempunyai Usaha dan Badan-KPP Pratama Candisari Kota Semarang)

Mohklas (2019) Penerimaan Pajak Yang Dimoderasi Kualitas Pelayanan Fiskus (Studi Pada WPOP yang Mempunyai Usaha dan Badan-KPP Pratama Candisari Kota Semarang). In: Seminar Nasional & Call For Papers “Masterplan Ekonomi Syariah Indonesia 2019 – 2024 Guna Mendukung SDG’s Indonesia 2045”, 30 November 2019, STIE Bank BPD Jateng.

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Abstract

This study aims to analyze the effect of compliance, the quality of the tax authorities on tax revenue, then the quality of the tax authorities services to be a moderating variable, on WPOPs that have businesses and entities. The dependent variable used in this study is tax revenue. The independent variable in this study is compliance and the quality of fiscal services as moderating. The population in this study are all WPOPs who have businesses (non-employee individuals) and entities that are registered with KPP Pratama Semarang Candisari. Samples taken as many as 63 respondents using non-probability sampling. Data collection using a questionnaire. Test analysis uses the partial-t hypothesis test and Moderated Regression Analysis (MRA).

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > H Social Sciences (General)
Depositing User:	prosiding stie saf
Date Deposited:	16 Jul 2020 04:37
Last Modified:	16 Jul 2020 04:37
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/183

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