FEY PAPARANG, ESTERLITA (2018) PENGARUH KEADILAN, SISTEM PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) PADAWAJIB PAJAK ORANG PRIBADI DI JAKARTA TIMUR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh keadilan, sistem perpajakan, dan sanksi perpajakan terhadap persepsi wajib pajak mengenai etika penggelapan pajak (tax evasion) pada wajib pajak orang pribadi di jakarta timur. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linear berganda dengan SPSS 23.00. Populasi dari penelitian ini adalah wajib pajak yang memiliki KTP di Jakarta Timur. Sampel dalam penelitian ini adalah sebanyak 100 orang wajib pajak pribadi di Jakarta Timur. Hasil dari penelitian ini membuktikan bahwa variabel Keadilan, Sistem Perpajakan, dan Sanksi Perpajakan berpengaruh positif terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Kata Kunci : Keadilan, Sistem Perpajakan, Sanksi Perpajakan, dan Penggelapan Pajak (Tax Evasion) This study aims to examine the effect of justice, the taxation system, and taxation sanctions on the perception of taxpayers on the ethics of tax evasion in private taxpayers in East Jakarta. This study uses a descriptive quantitative approach, which is measured using multiple linear regression based methods with SPSS 23.00. The population of this study is taxpayers who have KTP in East Jakarta. The sample in this study were 100 private taxpayers in East Jakarta. The results of this study prove that the variables of Justice, Taxation System, and Tax Sanctions have a positive effect on the Taxpayer's Perception Regarding the Tax Evasion Ethics. Keywords: Justice, Taxation System, Tax Sanction, and The Ethics of Tax Evasion
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 13 Apr 2022 03:04 | ||||||||
| Last Modified: | 13 Apr 2022 03:04 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7507 |
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