PENGARUH KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN JASA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstrak
Penelitian ini bertujuan untuk mengetahui dan menganalisis secara parsial pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Pada KPP Madya Makassar. Variabel dalam penelitian ini adalah Kesadaran Wajib Pajak (X1) Pelayanan Fiskus (X2) Pengetahuan Pajak (X3) serta Kepatuhan Wajib Pajak (Y).
Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari Wajib Pajak melalui kuesioner dan wawancara serta data sekunder yang diperoleh dari KPP Madya Makassar yang berhubungan erat dengan penelitian ini. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan bantuan program statistik SPSS versi 16.0.
Hasil penelitian menunjukkan bahwa secara parsial Kesadaran Wajib Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak, Pelayanan Fiskus berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak dan Keasadaran berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak pada KPP Madya Makassar.
Kata kunci: Kesdaran Wajib Pajak, Pelayanan Fiskus, Pengetahuan Pajak, dan Kepatuhan Wajib Pajak
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