Pengaruh Kesadaran Pajak, Pengetahuan Pajak, Kualitas Pelayanan Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Badan (Studi pada Wajib Pajak Badan yang Terdaftar di KPP Kota Yogyakarta)

Abstract

The purpose of this study to analyze influence of taxpayer awareness, tax knowledge, quality of services and tax penalties on corporate taxpayers compliance in Yogyakarta. The samples used in this study were 100 respondents calculated based on the Slovin formula, the sampling method is convenience sampling. Data was collected by questionnaire method. This study using multiple linear regression analysis with SPSS version 20. The results of this study showed that the tax knowledge, quality of service and tax penalties have positive effect on corporate taxpayer compliance in Yogyakarta. While taxpayer awareness have no effect on corporate taxpayer complience in Yogyakarta.