PENGARUH PERSEPSI WAJIB PAJAK TENTANG KEBIJKAN TAX AMNESTY, MOTIVASI MEMBAYAR PAJAK, DAN KUALITAS PELAYANAN TERHDAP KEPATUHAN WAJIB PAJAK (Survey Pada KPP Pratama Jatinegara)

Fiftian, Ade (2019) PENGARUH PERSEPSI WAJIB PAJAK TENTANG KEBIJKAN TAX AMNESTY, MOTIVASI MEMBAYAR PAJAK, DAN KUALITAS PELAYANAN TERHDAP KEPATUHAN WAJIB PAJAK (Survey Pada KPP Pratama Jatinegara). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sistem administrasi perpajakan modern, sanksi perpajakan dan kepatuhan wajib pajak terhadap penerimaan pajak penghasilan. Variabel dependen yang digunakan dalam penelitian ini adalah kepatuhn wajib pajak. Variabel independen dalam penelitian ini adalah persepsi wajib pajak tentang kebijakan tax amnesty, motivasi membayar pajak, dan kualitas pelayanan. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Populasi dan sampel yang digunakan dalam penelitian ini adalah seluruh Wajib Pajak di KPP Pratama di Jatinegara. Teknik pengumpulan data dilakukan melalui data primer dengan menyebar kuesioner dan mendatangi langsung ke lokasi KPP Pratama Jatinegara. Metode sampling yang digunakan dalam penelitian ini sampling jenuh. Uji analisis menggunakan model regresi berganda, uji dengan kualitas data, uji asumsi klasik dilanjutkan dengan pengujian hipotesis. Hasil penelitian ini menunjukkan (1) persepsi wajib pajak tentang kebijakan tax amnesty berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, (2) motivasi membayar pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dan (3) kualitas pelayanan berpengaruh secara positif dan signifikan terhadap kepatuhan wajib pajak. Kata Kunci : Persepsi Wajib Pajak Tentang Kebijakan Tax Amnesty, Motivasi Membayar Pajak, Dan Kualiatas Pelayanan Terhada Kepatuhan Wajib Pajak ABSTRACT This study aims to determine the effect of the modern tax administration system, tax sanctions and taxpayer compliance with income tax revenues. The dependent variable used in this study is taxpayer compliance. The independent variable in this study is the perception of taxpayers regarding tax amnesty policy, motivation to pay taxes, and service quality. This research is a quantitative approach. The population and sample used in this study are all taxpayers at the Primary Tax Office in Jatinegara. The technique of collecting data is done through primary data by distributing questionnaires and going directly to the locations of Jatinegara Primary Tax Office. The sampling method used in this study is saturated sampling. Test analysis using multiple regression models, test with data quality, classic assumption test followed by hypothesis testing. The results of this study indicate (1) the perception of taxpayers regarding tax amnesty policy has a positive and significant effect on taxpayer compliance, (2) motivation to pay taxes has a positive and significant effect on taxpayer compliance and (3) service quality has a positive and significant effect on compliance taxpayer. Keywords: Taxpayer's Perception of Tax Amnesty Policy, Motivation to Pay Taxes, and Quality of Service to Taxpayer Compliance

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorSunarsih, UunUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Perpajakan
Depositing User: Ridho Adi Nugroho
Date Deposited: 28 Sep 2021 06:58
Last Modified: 28 Sep 2021 06:58
URI: http://repository.stei.ac.id/id/eprint/5294

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