Arif, Ahmat (2015) PENGARUH KESADARAN MEMBAYAR PAJAK, PENGETAHUAN PERATURAN PAJAK, PERSEPSI SISTEM PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK DI KPP PRATAMA CIBITUNG. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Tujuan dari penelitian ini adalah mengetahui pengaruh kesadaran membayar pajak, pengetahuan peraturan pajak, persepsi sistem perpajakan dan pelayanan fiskus terhadap kepatuhan pengusaha kena pajak. Sampel penelitian diambil dengan metode simple random sampling dengan menggunakan rumus slovin. Variabel bebas dalam penelitian ini adalah kesadaran membayar pajak, pengetahuan peraturan pajak, persepsi sistem perpajakan dan pelayanan fiskus. Variabel terikat dalam penelitian ini adalah kepatuhan pengusaha kena pajak. Metode pengumpulan data primer berupa kuesioner. Data yang diperoleh diolah menggunakan analisis linear berganda Hasil analisis menunjukkan bahwa kesadaran membayar pajak dan pengetahuan peraturan pajak secara parsial berpengaruh signifikan terhadap kepatuhan pengusaha kena pajak sedangkan persepsi sistem perpajakan dan pelayanan fiskus secara parsial tidak berpengaruh signifikan terhadap kepatuhan pengusaha kena pajak dan secara simultan kesadaran membayar pajak, pengetahuan peraturan pajak, persepsi sistem perpajakan dan pelayanan fiskus berpengaruh signifikan terhadap kepatuhan pengusaha kena pajak. Kata kunci: kesadaran membayar pajak, pengetahuan peraturan pajak, persepsi sistem perpajakan dan pelayanan fiskus terhadap kepatuhan pengusaha kena pajak // ABSTRACT The purpose of this study is to determine the effect of paying taxes awareness, knowledge of tax regulation, perception of taxation system and service tax authorities on tax compliance of taxable person for vat purposes. The research sample was taken by simple random sampling with slovin formula. The independent variable in this study is paying taxes awareness, knowledge of tax regulation, perception of taxation system and service tax authorities. The dependent variable in this study is tax compliance of of taxable person for vat purposes. Primary data collection method in this study is questionnaire. The technique of data analysis using multiple regression analysis. Analyse results indicate that paying taxes awareness and knowledge of tax regulation partially have significant effect on tax compliance whereas perception of taxation system and service tax authorities partially don’t have significant effect on tax compliance but paying taxes awareness, knowledge of tax regulation, perception of taxation system and service tax authorities simultaneously have significant effect on tax compliance. Key words: paying taxes awareness, knowledge of tax regulation, perception of taxation system and service tax authorities on tax compliance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Pemerintah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 10 Aug 2022 06:56 | ||||||||
| Last Modified: | 10 Aug 2022 06:56 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7886 |
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