PENGARUH PEMAHAMAN KEWAJIBAN KEPEMILIKAN NPWP, PEMAHAMAN PEMERIKSAAN PAJAK DAN PEMAHAMAN PENAGIHAN PAJAK TERHADAP PERSEPSI PENERIMAAN PAJAK (Studi Kasus Kantor Pelayanan Pajak Pratama Pulogadung)

Lestari, Dinda Ayu (2022) PENGARUH PEMAHAMAN KEWAJIBAN KEPEMILIKAN NPWP, PEMAHAMAN PEMERIKSAAN PAJAK DAN PEMAHAMAN PENAGIHAN PAJAK TERHADAP PERSEPSI PENERIMAAN PAJAK (Studi Kasus Kantor Pelayanan Pajak Pratama Pulogadung). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman kewajiban kepemilikan nomor pokok wajib pajak, pemahaman pemeriksaan pajak dan pemahaman penagihan pajak terhadap persepsi penerimaan pajak studi kasus Kantor Pelayanan Pajak Pratama Pulogadung.Jenis penelitian yang digunakan pendekatan kuantitatif, yang dianalisis dengan menggunakan metode regresi linier berganda dengan menggunakan program perangkat lunak SPSS 24. Populasi dari penelitian adalah 169,819 wajib pajak Kantor Pelayanan Pajak Pratama Pulogadung. Sample ditentukan menggunakan rumus slovin dengan jumlah sample 100 responden. Pengumpulan data dilakukan menyebar kuisioner kepada responden dan diukur dengan skala likert.Hasil penelitian menunjukkan bahwa pengaruh pemahaman kewajiban kepemilikan nomor pokok wajib pajak terhadap persepsi penerimaan pajak, pemahaman pemeriksaan pajak tidak berpengaruh terhadap persepsi penerimaan pajak, pemahaman penagihan pajak tidak berpengaruh terhadap persepsi penerimaan pajak. ABSTRACT This study aims to determine the effect of the obligation to have a taxpayer identification number, tax audit and tax collection on tax revenues, a case study of the Pulogadung Tax Service Office.This type of research used a quantitative approach, which was analyzed using multiple linear regression using the SPSS 24 software program. The population of the study was 169,819 taxpayers at the Pulogadung Pratama Tax Office. The sample was determined using the Slovin formula with a sample of 100 respondents. Data collection was carried out by distributing questionnaires to respondents and measured by a Likert scale.The results showed that the effect of understanding the obligation of ownership of taxpayer identification numbers on perceptions of tax revenue, understanding of tax audits had no effect on perceptions of tax revenues, understanding of tax collection had no effect on perceptions of tax revenues

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorSulistyowati, SulistyowatiNIDN0326097701sulistyowati@stei.ac.id
Uncontrolled Keywords: Pemahaman Kewajiban Kepemilikan NPWP, Pemahaman Pemeriksaan Pajak, Pemahaman Penagihan Pajak dan Persepsi Penerimaan Pajak
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: DINDA AYU LESTARI
Date Deposited: 03 Sep 2022 06:24
Last Modified: 03 Sep 2022 06:24
URI: http://repository.stei.ac.id/id/eprint/8229

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