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Pengaruh pelayan prima terhadap kepatuhan wajib pajak di kantor pelayanan pajak pratama Jakarta gambir empat

Main Authors: Her Ovita Trianggono Iriawan, author, Add author: Hania Rahma, supervisor, Add author: Lubis, Andi Fahmi, examiner, Add author: Widyanti Soetjipto, examiner
Format: Masters Doctoral
Terbitan: Fakultas Eknonomi dan Bisnis Universitas Indonesia , 2010
Subjects:
Tax compliance costs > Taxpayers
Online Access: https://lib.ui.ac.id/detail?id=131331
ctrlnum 131331
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><type>Thesis:Masters</type><title>Pengaruh pelayan prima terhadap kepatuhan wajib pajak di kantor pelayanan pajak pratama Jakarta gambir empat</title><creator>Her Ovita Trianggono Iriawan, author</creator><creator>Add author: Hania Rahma, supervisor</creator><creator>Add author: Lubis, Andi Fahmi, examiner</creator><creator>Add author: Widyanti Soetjipto, examiner</creator><publisher>Fakultas Eknonomi dan Bisnis Universitas Indonesia</publisher><date>2010</date><subject>Tax compliance costs--Taxpayers</subject><description>Penelitian ini bertujuan menganalisis model kepatuhan pajak yang diterapkan dan pengaruh pelayanan prima terhadap kepatuhan Wajib Pajak di KPP Pratama Jakarta Gambir Empat. Metode analisis yang digunakan adalah Structural Equation Modeling (SEM) dan modelnya diukur dengan Second Order Confirmatory Factor Analysis (2ndCFA). Data penilitian berupa jawaban kuesioner dari Wajib Pajak atas pelayanan dan kepatuhan. Hasil pengolahan data dengan menggunakan software LISREL 8.7 menunjukkan bahwa pelayanan prima berpengaruh terhadap kepatuhan Wajib Pajak dengan dimensi reliability, responsiveness, assurance, tangible, dan emphaty, sedangkan dimensi audit administration tidak berpengaruh signifikan terhadap kepatuhan dalam konteks pelayanan prima. Dari hasil pengolahan data ternyata indikator terbesar adalah keadilan dalam pelayanan, hal ini menunjukkan bahwa perlakuan adil menjadi sesuatu yang penting terutama berkaitan dengan layanan unggulan yang telah ditetapkan. &lt;hr&gt;This study aims to analyze the tax compliance model adopted and the influence of excellent service to taxpayers' compliance in Jakarta Gambir Empat Tax Office. The analytical method used is Structural Equation Modeling (SEM) and the model was measured with the Second Order Confirmatory Factor Analysis (2ndCFA). Research data in the form of answers to questionnaires from the taxpayer service and compliance. Results of data processing by using LISREL 8.7 software showed that excellent service affect taxpayers' compliance with the dimensions of reliability, responsiveness, assurance, tangible, and emphaty, while the dimensions of the audit administration no significant effect on compliance in the context of excellent service. From the data processing was the biggest indicator is the justice in the services, this suggests that fair treatment is especially important to be something related to superior service has been determined.</description><identifier>https://lib.ui.ac.id/detail?id=131331</identifier><recordID>131331</recordID></dc>
format Thesis:Masters
Thesis
Thesis:Doctoral
author Her Ovita Trianggono Iriawan, author
Add author: Hania Rahma, supervisor
Add author: Lubis, Andi Fahmi, examiner
Add author: Widyanti Soetjipto, examiner
title Pengaruh pelayan prima terhadap kepatuhan wajib pajak di kantor pelayanan pajak pratama Jakarta gambir empat
publisher Fakultas Eknonomi dan Bisnis Universitas Indonesia
publishDate 2010
topic Tax compliance costs--Taxpayers
url https://lib.ui.ac.id/detail?id=131331
contents Penelitian ini bertujuan menganalisis model kepatuhan pajak yang diterapkan dan pengaruh pelayanan prima terhadap kepatuhan Wajib Pajak di KPP Pratama Jakarta Gambir Empat. Metode analisis yang digunakan adalah Structural Equation Modeling (SEM) dan modelnya diukur dengan Second Order Confirmatory Factor Analysis (2ndCFA). Data penilitian berupa jawaban kuesioner dari Wajib Pajak atas pelayanan dan kepatuhan. Hasil pengolahan data dengan menggunakan software LISREL 8.7 menunjukkan bahwa pelayanan prima berpengaruh terhadap kepatuhan Wajib Pajak dengan dimensi reliability, responsiveness, assurance, tangible, dan emphaty, sedangkan dimensi audit administration tidak berpengaruh signifikan terhadap kepatuhan dalam konteks pelayanan prima. Dari hasil pengolahan data ternyata indikator terbesar adalah keadilan dalam pelayanan, hal ini menunjukkan bahwa perlakuan adil menjadi sesuatu yang penting terutama berkaitan dengan layanan unggulan yang telah ditetapkan. <hr>This study aims to analyze the tax compliance model adopted and the influence of excellent service to taxpayers' compliance in Jakarta Gambir Empat Tax Office. The analytical method used is Structural Equation Modeling (SEM) and the model was measured with the Second Order Confirmatory Factor Analysis (2ndCFA). Research data in the form of answers to questionnaires from the taxpayer service and compliance. Results of data processing by using LISREL 8.7 software showed that excellent service affect taxpayers' compliance with the dimensions of reliability, responsiveness, assurance, tangible, and emphaty, while the dimensions of the audit administration no significant effect on compliance in the context of excellent service. From the data processing was the biggest indicator is the justice in the services, this suggests that fair treatment is especially important to be something related to superior service has been determined.
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