Pengaruh Perceived Behavioral Control, Sistem Perpajakan, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dimasa Pandemi Covid-19

Santoso, Indah Putri Ningrum (2022) Pengaruh Perceived Behavioral Control, Sistem Perpajakan, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dimasa Pandemi Covid-19. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Indah Putri Ningrum Santoso (41183403180054) The Effect of Perceived Behavioral Control, Tax System, And Service Quality Against Individual Taxpayer Compliance During the Covid-19 Pandemic. XIV + 87 Pages + 13 Tables + 1 Picture + 2022 + 19 Attachments Keywords : Perceived Behavioral Control, Tax System, Service Quality, Individual Taxpayer Compliance, Covid-19 Pandemic. The purpose of this study is to analyze the influence of Perceived Behavioral Control, Tax System, and Service Quality on Compliance Individual Taxpayers During the Covid-19 Pandemic at KPP Pratama Cibitung. This study uses a type of quantitative research using primary data. The sample in this study is registered individual taxpayers at KPP Pratama Cibitung. The technique used in sampling at this research is Snowball Sampling. The independent variables used in this study are perceived behavioral control, tax system, quality service. And the dependent variable used in this study is taxpayer compliance. The analysis technique used is multiple linear analysis. Data processing using SPSS 23. The results obtained stated that Perceived Behavioral Control and Service Quality has no influence on Person Taxpayer Compliance During the Covid-19 Pandemic while the Tax System had a positive effect on Compliance of Individual Taxpayers During the Covid-19 Pandemic. Bibliography : 30 (1991 – 2021)

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Keywords / Kata Kunci: Perceived Behavioral Control, Sistem Perpajakan, Kualitas Pelayanan, Kepatuhan Wajib Pajak Orang Pribadi, Pandemi Covid-19.
Subjects: Perpajakan
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Mis Indah Putri Ningrum Santoso
Date Deposited: 05 Dec 2022 08:50
Last Modified: 05 Dec 2022 08:50
URI: http://repository.unismabekasi.ac.id/id/eprint/1613

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