KEBIJAKAN INSENTIF PAJAK, TARIF PAJAK, SANKSI PAJAK, DAN PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI SELAMA MASA PANDEMI COVID-19 (STUDI KASUS PADA KPP PRATAMA JAKARTA PULOGADUNG)

Anggraini, Ria (2022) KEBIJAKAN INSENTIF PAJAK, TARIF PAJAK, SANKSI PAJAK, DAN PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI SELAMA MASA PANDEMI COVID-19 (STUDI KASUS PADA KPP PRATAMA JAKARTA PULOGADUNG). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk menganalisis kebijakan insentif pajak, tarif pajak, sanksi pajak dan pelayanan pajak terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Jakarta Pulogadung. Penelitian ini merupakan jenis penelitian deskriptif dengan menggunakan pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS versi 25. Populasi dari penelitian ini adalah wajib pajak orang pribadi yang terdaftar pada KPP Pratama Jakarta Pulogadung. Sampel ditentukan dengan menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 100 responden. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan metode survei dengan menggunakan media kuesioner. Hasil penelitian ini membuktikan secara parsial bahwa: (1) Kebijakan Insentif Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Pulogadung, (2) Tarif Pajak tidak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Pulogadung, (3) Sanksi Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Pulogadung, (4) Pelayanan Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Pulogadung. Sedangkan secara simultan hasil penelitian ini membuktikan bahwa Kebijakan Insentif Pajak, Tarif Pajak, Sanksi Pajak dan Pelayanan Pajak secara bersama-sama berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Pulogadung. This study aims to analyze the tax policy of tax incentives, tax rate, tax sanction, and tax services on individual taxpayer compliance at the KPP Pratama Jakarta Pulogadung. This research is a type of descriptive research using a quantitative approach, which is measured by using multiple linear regression based method with SPSS version 25. The population of this study id individual taxpayers who are registered at KPP Pratama Jakarta Pulogadung. The sampel is determined by using purposive sampling method, with a total sampel of 100 respondents. The data used in this study are primary data. Data collection techniques using survey methods using quesionnaires. The results of this study partially prove that: (1) Tax Incentives Policy affect the Compliance of Individual Taxpayers at the KPP Pratama Jakarta Pulogadung, (2) Tax Rate does not affect the Compliance of Individual Taxpayers at the KPP Pratama Jakarta Pulogadung, (3) Tax Sanctions affect the Compliance of Individual Taxpayers at the KPP Pratama Jakarta Pulogadung, (4) Tax Services affect the Compliance of Individual Taxpayers at the KPP Pratama Jakarta Pulogadung. While simultaneously the results of this study prove that the Tax Incentives, Tax Rate, Tax Sanction, and Tax Services together have an affect the Compliance of Individual Taxpayers

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMerliyana, MerliyanaNIDN0312017602merliyana@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: RIA ANGGRAINI
Date Deposited: 18 Aug 2022 07:47
Last Modified: 18 Aug 2022 07:47
URI: http://repository.stei.ac.id/id/eprint/7987

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