RACHMAT, BELLA VALENTINA (2018) PENGARUH PEMAHAMAN TAX AMNESTY, PENGHINDARAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (COVER + ABSTRAK)
COVER + ABSTRAK.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
|
Text (BAB I)
BAB I.pdf Available under License Creative Commons Attribution Non-commercial. Download (246kB) |
|
Text (BAB II)
BAB II.pdf Available under License Creative Commons Attribution Non-commercial. Download (215kB) |
|
Text (BAB III)
BAB III.pdf Available under License Creative Commons Attribution Non-commercial. Download (320kB) |
|
Text (BAB IV)
BAB IV.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (286kB) |
|
Text (BAB V)
BAB V.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (91kB) |
|
Text (DAFTAR REFERENSI)
DAFTAR REFERENSI.pdf Available under License Creative Commons Attribution Non-commercial. Download (146kB) |
|
Text (LAMPIRAN)
LAMPIRAN.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (515kB) |
Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Pemahaman Tax Amnesty, Penghindaran Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak di KPP Pratama Jakarta Pulogadung. Penelitian ini menggunakan penelitian asosiatif dengan pendekatan survei yang diukur dengan menggunakan metoda berbasis regresi linier berganda dengan SPSS 22. Sampel ditentukan berdasarkan metode probability sampling dengan jumlah sampel sebanyak 100 wajib pajak yang terdaftar. Data yang digunakan dalam penelitian ini berupa data primer. Metoda pengumpulan data dengan menggunakan kuesioner yang disebar kepada wajib pajak sebagai koresponden. Hasil penelitian membuktikan bahwa (1) pemahaman tax amnesty berpengaruh terhadap kepatuhan wajib pajak, (2) penghindaran pajak tidak berpengaruh terhadap kepatuhan wajib pajak, (3) sanksi pajak berpengaruh terhadap kepatuhan wajib pajak. Kata Kunci : Tax Amnesty, Penghindaran Pajak, Sanksi Pajak, Kepatuhan Wajib Pajak.// ABSTRACT This study aims to determine the effect of tax amnesty understanding, tax avoidance, and tax sanctions on tax compliance in KPP Pratama Jakarta Pulogadung. This study uses associative research with a survey approach that is measured using a method based on multiple linear regression with SPSS 22. The sample is determined based on probability sampling method with a total sample of 100 registered taxpayers. The data used in this study is primary data. Data collection method using questionnaires distributed to taxpayers as correspondents. The result are (1) tax amnesty understanding has effect to tax compliance, (2) tax avoidance has no effect to tax compliance, (3) tax sanctions has effect to tax compliance. Kata Kunci : Tax Amnesty, Tax Avoidance, Tax Sanctions , Taxpayer Compliance.
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 08 Dec 2022 02:25 | ||||||||
| Last Modified: | 08 Dec 2022 02:25 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9025 |
Actions (login required)
 |
View Item |
