PENGARUH REFORMASI ADMINISTRASI DAN PEMAHAMAN WAJIB PAJAK TENTANG FUNGSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA JAKARTA PULOGADUNG

HOLIFAH, NUR (2018) PENGARUH REFORMASI ADMINISTRASI DAN PEMAHAMAN WAJIB PAJAK TENTANG FUNGSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA JAKARTA PULOGADUNG. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh reformasi administrasi perpajakan terhadap kepatuhan Wajib Pajak, pengaruh pemahaman Wajib Pajak tentang fungsi pajak terhadap kepatuhan Wajib Pajak, serta pengaruh reformasi administrasi perpajakan dan pemahaman Wajib Pajak tentang fungsi pajak terhadap kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Jakarta Pulogadung. Penelitian ini merupakan jenis penelitian asosiatif yang bersifat kausal dengan pendekatan kuantitatif. Sampel yang digunakan adalah 108 Wajib Pajak orang pribadi dengan teknik sampling incidental. Metode pengumpulan data melalui survei dengan menggunakan kuesioner. Teknik analisis data yang digunakan analisis regresi linier berganda berganda dan pengolahan data menggunakan SPSS versi 2.0.. Hasil penelitian membuktikan bahwa (1) reformasi administrasi perpajakan berpengaruh signifikan terhadap kepatuhan Wajib Pajak pada KPP Pratama Jakarta Pulogadung, (2) pemahaman Wajib Pajak tentang fungsi pajak berpengaruh signifikan terhadap kepatuhan Wajib Pajak pada KPP Pratama Jakarta Pulogadung, dan (3) reformasi administrasi perpajakan dan pemahaman Wajib Pajak tentang fungsi pajak berpengaruh signifikan terhadap kepatuhan Wajib Pajak pada KPP Pratama Jakarta Pulogadung. Kata Kunci : reformasi administrasi perpajakan, kepatuhan Wajib Pajak, dan pemahaman Wajib Pajak tentang fungsi pajak. This study aims to determine the effect of tax administration reform on taxpayer compliance, the influence of taxpayers' understanding of the tax function on taxpayer compliance, as well as the influence of tax administration reform and understanding of taxpayers about the tax function of taxpayer compliance at The Primary Tax Service (KPP) Pratama Jakarta Pulogadung. This research is a type of associative research that is causal with a quantitative approach. The sample used is 108 individual taxpayers with incidental sampling techniques. Methods of data collection through surveys using questionnaires. Data analysis technique used multiple multiple linear regression analysis and data processing using SPSS version 2.0. The results of the study show that (1) tax administration reform has a significant effect on taxpayer compliance at The Primary Tax Service (KPP) Pratama Jakarta Pulogadung, (2) understanding of taxpayers about the tax function has a significant effect on taxpayer compliance at The Primary Tax Service (KPP) Pratama Jakarta Pulogadung, and (3) tax administration reform and understanding of the Taxpayer regarding the tax function has a significant effect on Taxpayer compliance at The Primary Tax Service (KPP) Pratama Jakarta Pulogadung. Keywords : Tax Administration Reform, Taxpayer Understanding about Tax Function, and Taxprayer Complianc

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Sulistyowati, Sulistyowati UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Perpajakan
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	19 May 2022 04:35
Last Modified:	19 May 2022 04:35
URI:	http://repository.stei.ac.id/id/eprint/7597

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