Gerson Silitonga, Simon (2019) PENGARUH PEMAHAMAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus pada WP OP KPP Pratama Pulogadung Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak. Strategi penelitian yang digunakan dalam penelitian ini adalah strategi deskriptif dengan pendekatan kuantitatif. Dimana penelitian deskriptif yaitu penelitian yang menggambarkan objek penelitian berupa data-data yang sudah ada melalui pendeskripsian, pencatatan, dan analisa kondisi. Populasi dalam penelitian ini adalah wajib pajak di KPP Pratama Pulogadung sebanyak 123.976 wajib pajak, sedangkan sampel ditentukan dengan teknik purposive sampling diperoleh sampel sebanyak 100 wajib pajak. Pengolahan data menggunakan program SPPS. Pengujian hipotesis dengan menggunakan uji t dan uji F. Hasil penelitian membuktikan bahwa: 1) Pemahaman wajib pajak (X1) berpengaruh terhadap Kepatuhan Wajib Pajak (Y). 2) Sanksi perpajakan (X2) memiliki pengaruh terhadap Kepatuhan Wajib Pajak (Y). 3) Pemahaman perpajakan dan sanksi perpajakan berpengaruh dan signifikan terhadap kepatuhan wajib pajak. Kata kunci : Pemahaman Wajib Pajak, Sanksi Perpajakn, Kepatuhan Wajib Pajak ABSTRACT This study aims to analyze the effect of understanding taxpayers and tax sanctions on taxpayer compliance. The research strategy used in this study is a descriptive strategy with a quantitative approach. Where descriptive research is research that describes the object of research in the form of data that already exists through the description, recording, and analysis of conditions. The population in this study were 123,976 taxpayers in the Pulogadung Primary Tax Office, while the sample was determined by purposive sampling technique and a sample of 100 taxpayers was obtained. Data processing using the SPPS program. Hypothesis testing using t test and F test. The results of the study prove that: 1) Understanding taxpayers (X1) influences taxpayer compliance (Y). 2) Tax sanctions (X2) have an influence on Taxpayer Compliance (Y). 3) Understanding of taxation and taxation sanctions has significant and significant impact on tax compliance. . Keywords: Understanding Taxpayers, Tax Sanctions, Mandatory Compliance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 10 Nov 2021 03:42 | ||||||||
| Last Modified: | 10 Nov 2021 03:42 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5798 |
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