Marselinus, Marselinus (2021) PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, TARIF PAJAK, DAN BIAYA KEPATUHAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA CAKUNG SATU. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh pengetahuan perpajakan, sanksi pajak, tarif pajak, dan biaya kepatuhan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cakung Satu. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Cakung Satu. Jumlah sampel dalam penelitian ini adalah sebanyak 100 responden dengan metode pengambilan sampel menggunakan metode sampling insidental. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden dan diukur dengan skala likert. Analisis yang digunakan adalah analisis regresi berganda dengan bantuan Software Eviews 9. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan berpengaruh signifikan positif terhadap kepatuhan wajib pajak orang pribadi, sanksi pajak berpengaruh signifikan positif terhadap kepatuhan wajib pajak orang pribadi, tarif pajak berpengaruh signifikan positif terhadap kepatuhan wajib pajak orang pribadi, dan biaya kepatuhan berpengaruh signifikan negatif terhadap kepatuhan wajib pajak orang pribadi Kata Kunci: Pengetahuan Perpajakan, Sanksi Pajak, Tarif Pajak, Biaya Kepatuhan, dan Kepatuhan Wajib Pajak ABSTRACT This study aims to determine whether there is significant tax knowledge, tax sanctions, tax rates, and cost of compliance with the compliance of individual taxpayers in KPP Pratama Cakung Satu The population in this study were individual taxpayers registered at KPP Pratama Cakung Satu. The number of samples in this study were 100 respondents with the sampling method using incidental sampling method. Data collection was carried out by distributing questionnaires to respondents and measured by a likert scale. The analysis used is multiple regression analysis with the help of Eviews 9 Software. The result show that taxation knowledge has a significant positive on individual taxpayer compliance, tax sanctions have a significant positive effect on individual taxpayer compliance, tax rates have an effect positive significant on individual taxpayer compliance, and compliance costs have a significant negative effect on individual taxpayer compliance. Keywords: Knowledge of Taxation, Tax Sanctions, Tax Rates, Cost of Compliance, and Taxpayer Compliance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Marselinus | ||||||||
| Date Deposited: | 06 Sep 2021 03:19 | ||||||||
| Last Modified: | 06 Sep 2021 03:19 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4711 |
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