PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus di KPP Pratama Kelapa Gading)

Raja, Mutiara Lumban (2022) PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus di KPP Pratama Kelapa Gading). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman perpajakan, kesadaran wajib pajak dan sanksi perpajakan yang mempengaruhi kepatuhan wajib pajak orang pribadi studi kasus di KPP Pratama Kelapa Gading. 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 wajib pajak Kantor Pelayanan Pajak Pratama Kelapa Gading. 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 (1) Hasil uji hipotesis pertama (H1) menunjukkan nilai signifikan sebesar 0,075 lebih besar dari 0,05 atau 0,075 > 0,05, sedangkan untuk nilai t hitung lebih kecil dari t tabel yaitu 1,802 atau 1,802 < 1,988, maka dapat disimpulkan bahwa hipotesis ditolak. Pemahaman perpajakan memiliki nilai koefisien positif, artinya variabel pemahaman perpajakan secara parsial tidak berpengaruh terhadap kepatuhan wajib pajak. Dengan demikian adanya hubungan tidak searah antara pemahaman perpajakan dengan kepatuhan wajib pajak, (2) Hasil uji hipotesis pertama (H2) menunjukkan nilai signifikan sebesar 0,000 lebih kecil dari 0,05 atau 0,000 < 0,05, sedangkan untuk nilai t hitung lebih besar dari ttabel yaitu 7,254 atau 7,254 > 1,988, maka dapat disimpulkan bahwa hipotesis diterima. Kesadaran pajak memiliki nilai koefisien positif, artinya variabel kesadaran pajak secara parsial berpengaruh terhadap kepatuhan wajib pajak. Dengan demikian adanya hubungan searah antara kesadaran pajak dengan kepatuhan wajib pajak., (3) Hasil uji hipotesis pertama (H3) menunjukkan nilai signifikan sebesar 0,003 lebih kecil dari 0,05 atau 0,640 > 0,05, sedangkan untuk nilai t hitung lebih besar dari t tabel yaitu 0,469 atau 0,469 < 1,988, maka dapat disimpulkan bahwa hipotesis ditolak. Sanksi Perpajakan memiliki nilai koefisien positif, artinya variabel sanksi pajak secara parsial berpengaruh terhadap kepatuhan wajib pajak. Dengan demikian adanya hubungan searah antara sanksi perpajakan dengan kepatuhan wajib pajak This study aims to determine the effect of understanding tax regulations, awareness and tax sanctions that affect individual taxpayer compliance to pay taxes in a case study at KPP Pratama Kelapa Gading. This type of research used a quantitative approach, which was analyzed using multiple linear regression method using the SPSS 24 software program. The population of the study was the taxpayers of the Kelapa Gading 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 (1) The results of the first hypothesis test (H1) showed a significant value of 0.075 greater than 0.05 or 0.075 > 0.05, while the calculated t value was smaller than t table, namely 1.802 or 1.802 < 1.988, so it can be concluded that the hypothesis is rejected. Understanding of taxation has a positive coefficient value, meaning that the variable understanding of taxation partially does not affect taxpayer compliance. Thus there is a non-unidirectional relationship between understanding of taxation and taxpayer compliance, (2) The results of the first hypothesis test (H2) show a significant value of 0.000 which is less than 0.05 or 0.000 <0.05, while the t value is greater than ttable is 7.254 or 7.254 > 1.988, it can be concluded that the hypothesis is accepted. Tax awareness has a positive coefficient value, meaning that the tax awareness variable partially affects taxpayer compliance. Thus there is a unidirectional relationship between tax awareness and taxpayer compliance. (3) The results of the first hypothesis test (H3) show a significant value of 0.003, less than 0.05 or 0.640 > 0.05, while the t value is greater than t table, namely 0.469 or 0.469 <1.988, it can be concluded that the hypothesis is rejected. Tax sanctions have a positive coefficient value, meaning that the variable tax sanctions partially affect taxpayer compliance. Thus there is a unidirectional relationship between tax sanctions and taxpayer compliance

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorHusen, SharifudinNIDN0305104802sharifuddin_husen@stei.ac.id
Uncontrolled Keywords: Pemahaman Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan.
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: MUTIARA LUMBAN RAJA
Date Deposited: 27 Dec 2022 04:03
Last Modified: 27 Dec 2022 04:03
URI: http://repository.stei.ac.id/id/eprint/9144

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