SKRIPSI AKS
Pengaruh Kemudahan Pajak, Moral Pajak, Persepsi Keadilan, dan Pengetahuan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi
ABSTRACT
This study aims to determine the effect of tax convenience, tax morale,
perceived justice and tax knowledge on individual taxpayer tax compliance. The
independent variables (X) in this study are Tax Ease, Tax Morals, Perceptions of
Fairness, and Tax Knowledge. Meanwhile, the dependent variable (Y) is Tax
Compliance. The method in this study uses a quantitative approach. The
population in this study were individual taxpayers registered at KPP Pratama
Surakarta. The sampling technique used convenience sampling. The number of
samples in this study were 100 respondents from individual taxpayers. The data
collection used a questionnaire given to the respondents and the data was
processed using multiple linear regression analysis models with the help of the
SPSS program.
The results show that Tax Morale has a positive effect on Tax Compliance,
while Tax Convenience, Perception of Fairness and Tax Knowledge have no effect
on Tax Compliance. The contribution of this research is that it is expected to
provide information to KPP to be able to increase tax compliance in taxpayers,
especially individual taxpayers and is expected to be used as reference material
for further research.
Keywords: Tax Compliance; Tax Convenience; Tax Morale; Perception of
Fairness; Tax Knowledge
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