Sharah Dwi, Indah Lestari (2022) PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN WAJIB PAJAK DAN INSENTIF PERPAJAKAN SAAT COVID 19 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Wajib Pajak Orang Pribadi Wilayah Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak, Insentif Perpajakan Saat Pandemi Covid 19 terhadap Kepatuhan Wajib Pajak Orang Pribadi. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif. Populasi Penelitian ini adalah Wajib Pajak Orang Pribadi yang tersebat di wilayah Jakarta Timur. Teknik pengambilan sampel metode random sampling. Responden sebanyak 100 orang. Data yang digunakan dalam penelitian ini adalah data primer.Teknik pengumpulan data menggunaka metode kuesioner. Kuesioner dalam penelitian ini sudah di uji validitas dan uji reliabilitas. Metode analisis data yang digunakan dalam penelitian ini menggunakan analisis deskriptif. Uji Asumsi Klasik yang digunakan ialah uji Normalitas, Multikolinearitas dan Uji Heteroskedastisitas. Uji Hipotesis yang digunakaan dalam penelitian ini Uji Regresi Linier Berganda, Uji Parsial (Uji-t), Uji Simultan (Uji F) dan koefisien determinasi (R2). Hasil penelitian ini menunjukan bahwa secara parsial (1) Kesadaran Wajib Pajak Tidak Berpengaruh Terhadap Kepatuhan Wajib Pajak Orang Pribadi di wilayah Jakarta Timur . (2) Pemahaman Wajib Pajak tidak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi di wilayah Jakarta Timur. (3) Insentif Perpajakan Saat Pandemi Covid 19 berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi di wilayah Jakarta Timur. This study aims to determine the effect of Taxpayer Awareness, Taxpayer Knowledge, Tax Incentives During the Covid 19 Pandemic on Individual Taxpayer Compliance. This study uses a quantitative approach to research. The population of this study are individual taxpayers who are located in the East Jakarta area. The sampling technique was random sampling method. Respondents were 100 people. The data used in this study is primary data. The data collection technique used the questionnaire method. The questionnaire in this study has been tested for validity and reliability. The data analysis method used in this study used descriptive analysis. Classical Assumption Test used is normality test, multicollinearity and heteroscedasticity test. The hypothesis test used in this research is Multiple Linear Regression Test, Partial Test (t-test), Simultaneous Test (F-Test) and coefficient of determination (R2). The results of this study indicate that (1) Taxpayer Awareness Has No Influence on Individual Taxpayer Compliance in the East Jakarta area. (2) The understanding of taxpayers has no affects the compliance of individual taxpayers in the East Jakarta area. (3) Tax Incentives During the Covid 19 Pandemic affect the Compliance of Individual Taxpayers in the East Jakarta.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Kesadaran,Pengetahuan,dan Insentif Perpajakan,Kepatuhan Wajib Pajak | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Perpajakan |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs SHARAH DWI INDAH LESTARI | ||||||||
| Date Deposited: | 06 Jan 2022 09:14 | ||||||||
| Last Modified: | 06 Jan 2022 09:14 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4640 |
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