FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh sanksi pajak, religiusitas, dan tingkat nasionalisme terhadap kepatuhan wajib pajak di KPP semarang Timur. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 100 responden dengan metode penentuan sampel adalah metode convenient sampling. Pengumpulan data dilakukan dengan metode kuisioner dan diolah menggunakan SPSS Statistic. Hasil penelitian ini menunjukkan bahwa sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak, sedangkan tingkat religiusitas dan tingkat nasionalisme berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi.
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