Hardianti Kusumaningrum, Aulia (2021) FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI EMPIRIS: KPP PRATAMA BEKASI UTARA). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengetahuan pajak, kesadaran pajak, ketegasan sanksi perpajakan, dan presepsi wajib pajak atas penerapan e-tax services berpengaruh terhadap kepatuhan wajib pajak. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linear berganda dengan SPSS Versi 25. Populasi dari penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Bekasi Utara. Sampel ditentukan dengan menggunakan metoda convenience sampling, dengan jumlah sampel sebanyak 100 responden yang dihitung melalui rumus Slovin. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan metoda penyebaran kuesioner. Pengujian dalam penelitian ini menggunakan uji statistika deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis berupa uji koefisien determinasi, uji F, dan uji statistik t. Hasil dalam penelitian ini secara parsial menujukkan bahwa pengetahuan pajak tidak berpengaruh terhadap kepatuhan wajib pajak sedangkan kesadaran pajak, ketegasan sanksi perpajakan, dan presepsi wajib pajak atas penerapan e-tax services berpengaruh positif terhadap kepatuhan waib pajak. Namun, secara simultan hasil penelitian ini menunjukkan bahwa pengetahuan pajak, kesadaran pajak, ketegasan sanksi perpajakan, dan presepsi wajib pajak atas penerapan e-tax services berpengaruh positif terhadap kepatuhan wajib pajak. Kata kunci: Pengetahuan Pajak, Kesadaran Pajak, Ketegasan Sanksi Perpajakan, Presepsi Wajib Pajak atas Penerapan e-Tax Services, dan Kepatuhan Wajib Pajak. ABSTRACT This study discusses knowledge about taxes, tax awareness, firmness of taxation sanctions, and tax obligations on the implementation of e-tax. This study uses a quantitative type of descriptive research approach, which is measured using a method based on multiple linear regression with SPSS Version 25. The population of this study is an individual taxpayer registered at KPP Pratama Bekasi Utara. Samples were determined using convenience sampling method, with a total sample of 100 respondents calculated through Slovin formula. The data used in this study is primary data. Data collection techniques using questionnaire distribution methods. The test in this study used descriptive statistical tests, data quality tests, classic assumption tests, and hypothesis testing in the form of test coefficient of determination, F test, and statistical test t. The results in this study partially show that knowledge of tax does not affect taxpayer compliance while tax awareness, taxation sanctions firmness, and taxpayer's perception of the application of e-tax services have a positive effect on taxpayer compliance. However, simultaneously the results of this study indicate that knowledge of taxation, tax awareness, firmness of taxation sanctions, and taxpayer's perception of the application of e-tax services have a positive effect on taxpayer compliance. Keywords: Knowledge of Taxes, Tax Awareness, Firmness of Tax Sanctions, Taxpayer Perception of the Implementation of e-Tax Services, and Taxpayer Compliance.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 23 Sep 2021 06:15 | ||||||||
| Last Modified: | 23 Sep 2021 06:15 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5215 |
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