Skripsi

PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MEMILIKI PEKERJAAN BEBAS DI KOTA LUBUK LINGGAU

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This study aims to examine the influence of Tax Socialization, Tax Service, Tax Sanctions, and Taxpayer Awareness on Individual Taxpayer Compliance Who Have Freelance Work in Lubuklinggau City. The object of this study is individual taxpayers who have freelance work and report their taxes at the Lubuklinggau Pratama Tax Office. By using the total sampling method, the sample consisted of 98 respondents from 120 questionnaires that had been distributed. The independent variables are tax socialization, tax service, tax sanctions, and taxpayer awareness. Meanwhile, the dependent variable is individual taxpayers who have freelance work in Lubuklinggau City. This study is a quantitative study with primary data. The theory used is the attribution theory, and the testing of this study uses the F test, T test, and multiple linear analysis test with the SPSS 25 analysis tool. The results show that tax socialization and tax service have a significant effect on taxpayer compliance, while tax sanctions and taxpayer awareness do not have a significant effect. Keywords: Tax Socialization, Tax Service, Tax Sanctions, Taxpayer Awareness, Tax Compliance of Individual Taxpayers Who Have Freelance Work.

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Detail Information

Series Title

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Call Number

T1574382024

Publisher

indralya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xv, 42 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.242 07

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Pajak penghasilan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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