Pengaruh Dimensi Konsekuensi Religiusitas dan Sanksi Perpajakan terhadap Kepatuhan dalam Perpajakan ( studi pada KPP Pratama Kabupaten Boyolali)

Intan, Nur Jannah and Indriyana, Puspitosari, S.E., M.Si., Ak (2017) Pengaruh Dimensi Konsekuensi Religiusitas dan Sanksi Perpajakan terhadap Kepatuhan dalam Perpajakan ( studi pada KPP Pratama Kabupaten Boyolali). skripsi thesis, IAIN Surakarta.

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Abstract

ABSTRACT This study aimed to analyze the influence of religiosity and tax sanctions for compliance in taxation. In this study, the research data obtained by distributing questionnaires survey method set to 100 individual taxpayer on KPP Pratama Boyolali. The data obtained in this study were analyzed using the Multiple Linear Regression Analysis. The variables used in the research studies using two variables: the independent variable (X) and the dependent variable (Y). For the independent variable (X) include Religiosity and Sanctions Taxation, while the dependent variable using a variable in the Tax Compliance. The results showed that the variables religiosity and Tax Penalties positive and significant impact on Compliance in Taxation. Thus we can conclude an individual taxpayer on KPP Pratama Boyolali persuming their religiosity and Tax Penalties can increase or decrease their tax compliance. Keywords: Compliance in Taxation, Religiosity, Sanctions Taxation.

Item Type: Thesis (skripsi)
Subjects: 300 Ilmu Sosial > 330 Economics
300 Ilmu Sosial > 330 Economics > 332 Financial economics
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syariah
Depositing User: Maha siswa
Date Deposited: 05 Jun 2017 04:21
Last Modified: 05 Jun 2017 04:21
URI: http://eprints.iain-surakarta.ac.id/id/eprint/551

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