PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN, SANKSI PERPAJAKAN, KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (Survey Pada KPP Pratama Jakarta Cakung Satu)

RIANTI, RIANTI (2018) PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN, SANKSI PERPAJAKAN, KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (Survey Pada KPP Pratama Jakarta Cakung Satu). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sistem administrasi perpajakan modern, sanksi perpajakan dan kepatuhan wajib pajak terhadap penerimaan pajak penghasilan. Variabel dependen yang digunakan dalam penelitian ini adalah penerimaan pajak penghasilan. Variabel independen dalam penelitian ini adalah sistem administrasi perpajakan modern, sanksi perpajakan dan kepatuhan wajib pajak. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Populasi dan sampel yang digunakan dalam penelitian ini adalah seluruh Account Representative di KPP Pratama di Jakarta Cakung Satu. Teknik pengumpulan data dilakukan melalui data primer dengan menyebar kuesioner dan mendatangi langsung ke lokasi KPP Pratama Jakarta Cakung Satu. Metode sampling yang digunakan dalam penelitian ini sampling jenuh. Uji analisis menggunakan model regresi berganda, uji dengan kualitas data, uji asumsi klasik dilanjutkan dengan pengujian hipotesis. Hasil penelitian ini menunjukkan (1) sistem administrasi perpajakan modern berpengaruh positif dan signifikan terhadap penerimaan pajak penghasilan tetapi (2) sanksi perpajakan tidak berpengaruh positif dan signifikan terhadap penerimaan pajak penghasilan dan (3) tingkat kepatuhan Wajib Pajak berpengaruh secara positif dan signifikan terhadap penerimaan pajak penghasilan. . Kata Kunci : Sistem Administrasi Perpajakan Modern, Sanksi Perpajakan, Kepatuhan Wajib Pajak,dan Penerimaan Pajak Penghasilan// ABSTRACT This study aims to determine the effect of a modern tax administration system, tax sanctions and taxpayer compliance with income tax revenue. The dependent variable used in this study is income tax revenue. The independent variable in this study is a modern tax administration system, tax sanctions and taxpayer compliance. This research is a quantitative approach research. The population and sample used in this study are all Account Representatives at the KPP Pratama in Jakarta Cakung Satu. Data collection techniques were carried out through primary data by distributing questionnaires and visiting the KPP Pratama Jakarta Cakung Satu location. The sampling method used in this study is saturated sampling. Test analysis using multiple regression models, test with data quality, test classic assumptions followed by hypothesis testing. The results of this study indicate (1) the modern tax administration system has a positive and significant effect on income tax revenue but (2) tax sanctions do not have a positive and significant effect on income tax revenue and (3) the level of taxpayer compliance has a positive and significant impact on tax revenue income. Keywords: Modern Tax Administration System, Tax Sanctions, Taxpayer Compliance, and Income Tax Revenue

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorWasif, Said KhaerulNIDN0320126901said_khaerul_wasif@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Mr Miptahudin Almurtado
Date Deposited: 08 Dec 2022 03:17
Last Modified: 08 Dec 2022 03:17
URI: http://repository.stei.ac.id/id/eprint/9029

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