Oktaviani, Handini (2018) PENGARUH KEBIJAKAN TAX AMNESTY, SUNSET POLICY, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (WP) ORANG PRIBADI DI KPP PRATAMA JAKARTA JATINEGARA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh signifikan Tax Amnesty, Sunset Policy, dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Jatinegara. Populasi dalam penelitian ini adalah seluruh Wajib Pajak yang terdaftar di KPP Pratama Jakarta Jatinegara, jumlah sampel dalam penelitian ini adalah 91 responden. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini dengan menggunakan analisis regresi berganda, uji validitas, uji reliabilitas, uji asumsi klasik, koefisien determinasi (R2 ), uji regresi simultan (Uji F), dan uji regresi parsial (Uji t). Berdasarkan hasil penelitian analisis data yang diketahui bahwa (1)Tax Amnesty tidak berpengaruh signifikan terhadap kepatuhan wajib pajak, hasil uji t menyatakan bahwa H1 ditolak. (2)Sunset Policy berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, hasil ujit t menyatakan bahwa H2 diterima. (3)Sosialisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sehingga hasil uji t menyatakan H3 diterima. Variabel Tax Amnesty, Sunset Policy, dan Sosialisasi perpajakan dapat digunakan untuk menjelaskan Kepatuhan Wajib Pajak sebesar 59,3%. Kata Kunci : Tax Amnesty, Sunset Policy, Sosialisasi perpajakan, dan Kepatuhan Wajib Pajak This study aims to determine the significance of Tax Amnesty, Sunset Policy, and Socialization of Taxation on Personal Taxpayer Compliance in KPP Pratama Jakarta Jatinegara. The population in this study are all taxpayers registered in KPP Pratama Jakarta Jatinegara, the number of samples in this study were 91 respondents. Sampling is done by using purposive sampling method. Method of data analysis used in this research by using multiple regression analysis, validity test, reliability test, classic assumption test, coefficient of determination (R2), simultaneous regression test (F test), and partial regression test (t test). Based on the results of research data analysis is known that (1) Tax Amnesty no significant effect on taxpayer compliance, t test results stated that H1 rejected. (2) Sunset Policy has a positive and significant effect on taxpayer compliance, the result of the t test states that H2 is accepted. (3) The socialization of taxation has a positive and significant impact on taxpayer compliance, so that the test result t states H3 accepted. Variable Tax Amnesty, Sunset Policy, and Socialization of taxation can be used to explain Taxpayer Compliance of 59.3%. Keywords: Tax Amnesty, Sunset Policy, Taxation socialization, and Taxpayer Compliance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 16 Feb 2022 08:52 | ||||||||
| Last Modified: | 16 Feb 2022 08:52 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7127 |
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