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• W3000756984 abstract "Abstract. One phenomenon that occurs in Indonesia regarding taxation is tax compliance, which we know is that tax compliance is currently very low due to the low quality of tax understanding and quality of service tax authorities, therefore this study aims to determine the effect of tax understanding and quality of service tax authorities on compliance with individual taxpayers at the Pratama Cibeunying Tax Office in Bandung. The research method used is descriptive and verification. Data sources used are primary data sources. The data collection techniques used are questionnaires. Samples processed in this study were 50 samples and used Incidental Sampling. The method of data analysis in this study uses multiple regression analysis with a coefficient of determination (R2), F test and t test which is first tested for classical assumptions which include normality test, multicollinearity test and heteroscedacity test before testing hypotheses. The results showed that tax understanding has an effect on taxpayer compliance and quality of service influencing taxpayer compliance. Keywords: tax understanding, quality of service tax authoritie, tax compliance. Abstrak. Fenomena yang terjadi di Indonesia mengenai bidang perpajakan salah satunya ialah kepatuhan wajib pajak, yang kita ketahui bahwa kepatuhan wajib pajak sekarang ini sangat rendah dikarenakan oleh rendahnya pemahaman perpajakan dan rendahnya kualitas pelayanan fiskus maka dari itu penelitian ini bertujuan untuk mengetahui Pengaruh Pemahaman Perpajakan Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Cibeunying Bandung. Metode penelitian yang digunakan yaitu deskriptif dan verifikatif. Sumber data yang digunakan sumber data primer. Adapun teknik pengumpulan data yang digunakan adalah kuesioner. Sampel yang diolah dalam penelitian ini sebanyak 50 sampel dan menggunakan metode Insidental Sampling. Metode analisis data dalam penelitian ini menggunakan analisis regresi berganda dengan koefisien determinasi (R2), uji F dannuji t yang terlebih dahulu dilakukan pengujian asumsi klasik yang meliputi uji normalitas, uji multikolinearitas dan uji heteroskedasitas sebelum melakukan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Pemahaman Perpajakan berpengaruh terhadap kepatuhan wajib pajak dan Kualitas Pelayanan Fiskus berpengaruh terhadap kepatuhan wajib pajak. Kata Kunci: pemahaman perpajakan, kualitas pelayanan fiskus, kepatuhan wajib pajak ." @default.
• W3000756984 created "2020-01-30" @default.
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• W3000756984 date "2020-01-26" @default.
• W3000756984 modified "2023-09-24" @default.
• W3000756984 title "Pengaruh Pemahaman Perpajakan dan Kualitas Pelayanan Fiskus terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi" @default.
• W3000756984 doi "https://doi.org/10.29313/.v0i0.20540" @default.
• W3000756984 hasPublicationYear "2020" @default.
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