Azzahra, Nurul Fatimah (2023) PENGARUH TAX MORALE, PENGETAHUAN PERPAJAKAN, DAN E-TAX SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Wajib Pajak Orang Pribadi yang Terdaftar di Jakarta Pusat). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk menganalisis dampak moral pajak (motivasi intrinsik, religiusitas, dan kelembagaan), pengetahuan perpajakan, e-tax system terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini berfokus pada wajib pajak orang pribadi yang bertempat di wilayah Jakarta Pusat. Penelitian ini menggunakan metode kuantitatif dan mengumpulkan data primer melalui kuesioner. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Ukuran sampel yang dipilih untuk penelitian ini terdiri dari 128 responden, yang ditentukan menggunakan rumus Lemeshow. Analisis data dilakukan menggunakan Regresi Linier Berganda dengan bantuan aplikasi SPSS. Hasil penelitian ini mengungkapkan motivasi intrinsik berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Pengetahuan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Penerapan e-tax system berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Variabel religiusitas berpengaruh negatif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Namun, kelembagaan berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak orang pribadi. This study is aimed to analyze the impact of tax morale (intrinsic motivation, religiosity, and institutional), tax knowledge, and the e-tax system on compliance of individual taxpayer compliance. The object of research is an individual taxpayer who are located in Central Jakarta. This study uses quantitative methods with primary data sources in the form of questionnaires containing respondent’s answers. Sampling technique using purposive sampling method. The sample size selected for this research consists of 128 respondents, using the Lemeshow formula. Data analysis is conducted using Multiple Linear Regression with the assistance of the SPSS application. The results of this study show that intrinsic motivation has a positive and significant impact on the compliance of individual taxpayers, motivating them to voluntarily engage in taxation. Tax knowledge also has a positive and significant influence on the compliance of individual taxpayers. The implementation of the etax system also has a positive and significant effect on the compliance of individual taxpayers. The variable of religiosity has a significant negative impact on the tax compliance of individuals. However, institutional factors have a negative and non-significant impact on the compliance of individual taxpayers.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Teori Atribusi, Technology Acceptance Model | ||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Nurul Fatimah Azzahra | ||||||||
| Date Deposited: | 07 Oct 2023 03:49 | ||||||||
| Last Modified: | 07 Oct 2023 03:49 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/11103 |
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