Melinda, Shella (2022) Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Survey Pada WPOP yang Terdaftar di KPP Pratama Jakarta Koja). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh pengetahuan perpajakan, ketegasan sanksi pajak, dan tax amnesty terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Koja. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metode analisis regresi linier berganda dengan SPSS versi 26. Populasi dari penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Koja. Dalam penelitian ini sampel yang digunakan sebanyak 100 responden dengan penentuan sampel dihitung menggunakan rumus slovin dan diukur dengan skala likert. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan dan tax amnesty berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan ketegasan sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. . . ABSTRACT The study aims to examine whether there is an effect of tax knowledge, firmness of tax sanctions, and tax amnesty on the compliance of taxpayer individually that registered at KPP Pratama Jakarta Koja. The study uses a descriptive quantitative approach, which measured by using multipe linear regression analysis method SPSS vesion 26. The population of this study is an individual taxpayer registered at KPP Pratama Jakarta Koja. Samples that used for this study was 100 respondents that each sample calculation is determined by using The Slovin formula and measured by The scale of Likert. The results of this study indicate that knowledge of tax and tax amnesty has a positive and significant effect on individual taxpayer compliance. While the firmness of tax sanctions does not affect the compliance of individual taxpayers.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | SHELLA MELINDA | ||||||||
| Date Deposited: | 04 Jan 2023 05:43 | ||||||||
| Last Modified: | 04 Jan 2023 05:43 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9284 |
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