PENGARUH PERSEPSI TAX AMNESTY, PERSEPSI KORUPSI PAJAK, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK
(Studi Empiris Pada Kantor Pelayanan Pajak Jakarta Setiabudi Tiga)
DINA AULIA. Effect of Perceptions of Tax Amnesty, Perceptions of Tax Corruption, and
Quality of Service Tax to Tax Compliance on the Primary Tax Service Office Jakarta Setiabudi
Tiga in 2018. The Faculty of Economics, State University of Jakarta, 2018.
Advisors: (1) Santi Susanti, S.Pd., M.Ak. ; (2) Ahmad Fauzi, S.Pd., M.Ak.
This study aims to determine the effect indicators of Tax Compliance. Perceptions of Tax
Amnesty, Perception of Tax Corruption and Quality of Service Tax used as independent
variables alleged influence on the dependent variable Tax Compliance. Period in this study for
one year, 2018. This study uses primary data in the form of questionnaire technique used in
this research is nonprobability sampling and obtained 97 samples of a total of 3.054
populations. Method of analysis of embryonic research data is doubled linear regression. The
results of this study are Perception of Tax Amnesty and Quality of Service Tax have significant
positive effect to Tax Compliance, whereas the Perception of Tax Corruption has an
insignificant negative effect to Tax Compliance on the Primary Tax Service Office Jakarta
Setiabudi Tiga.
Keywords: Tax Compliance, Perception of Tax Amnesty, Perception of Tax Corruption,
Quality of Service Ta