THE INFLUENCE OF UNDERSTANDING TAX REGULATION, SANCTION TAXATION, AWARENESS TAX PAYERS TO COMPLIANCE TAX PAYERS OF PRIVATE PERSON AT TAX SERVICES OFFICE PRATAMA JAKARTA PULOGADUNG

Sintia, Jeni (2019) THE INFLUENCE OF UNDERSTANDING TAX REGULATION, SANCTION TAXATION, AWARENESS TAX PAYERS TO COMPLIANCE TAX PAYERS OF PRIVATE PERSON AT TAX SERVICES OFFICE PRATAMA JAKARTA PULOGADUNG. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Pemahaman Peraturan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Pulogadung, (2) Pengaruh Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Pulogadung, (3) Pengaruh Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Pulogadung. Populasi dari penelitian ini adalah wajib pajak efektif yang terdaftar di KPP Pratama Jakarta Pulogadung. Sampel ditentukan berdasarkan rumus slovin, dengan jumlah sampel sebanyak 100 responden. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengambilan data menggunakan metoda survey yaitu dengan membagikan kuesioner. Hasil penelitian membuktikan bahwa (1) Pemahaman Peraturan Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Pulogadung, dibuktikan dengan t hitung sebesar 3,346 > sementara t tabel dengan sig. α = 0,05 dan df = n-k, yaitu 100 – 4 = 96, t tabel 1.66088 dengan tingkat signifikasi 0,001 yang lebih kecil dari 0,05 sehingga Ha diterima. (2) Sanksi Perpajakan tidak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Pulogadung, dibuktikan dengan t hitung sebesar 0,484 > sementara t tabel dengan sig. α = 0,05 dan df = n-k, yaitu 100 – 4 = 96, t tabel 1.66088 dengan tingkat signifikasi 0,629 yang lebih besar dari 0,05 sehingga Ha ditolak. (3) Kesadaran Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Pulogadung, dibuktikan dengan t hitung sebesar 3,017 > sementara t tabel dengan sig. α = 0,05 dan df = n-k, yaitu 100 – 4 = 96, t tabel 1.66088 dengan tingkat signifikasi 0,003 yang lebih kecil dari 0,05 sehingga Ha diterima. Kata Kunci : Pemahaman Peraturan Pajak, Sanksi Pajak, dan Kesadaran Wajib Pajak. ABSTRACT This research aim to know (1) the influence of understanding tax regulation to compliance tax payers of private person at tax service office pratama Jakarta Pulogadung, (2) the sanction taxation to compliance tax payer of private person at tax service office pratama Jakarta Pulogadung, (3) awareness tax payers to compliance tax payers of private person at tax service office pratama Jakarta Pulogadung. The population of this research is the effective taxpayer registered at KPP Pratama Jakarta Pulogadung. The sample is determined based on the Slovin formula, with a total sample of 100 respondents. The data used in this study are primary data. The data collection technique used survey method by distributing questionnaires. The results of the study prove that (1) Understanding of Tax Regulations influences the Compliance of Individual Taxpayers at the Jakarta Pulogadung Primary Tax Office, evidenced by t count of 3,346> while t tables with sig. α = 0.05 and df = n-k, which is 100 - 4 = 96, t table 1.66088 with a significance level of 0.001 which is smaller than 0.05 so Ha is accepted. (2) Tax sanctions do not affect the compliance of individual taxpayers at the Jakarta Pulogadung Primary Tax Office, evidenced by t count of 0.484> while t tables with sig. α = 0.05 and df = n-k, which is 100 - 4 = 96, t table 1.66088 with a significance level of 0.629 which is greater than 0.05 so Ha is rejected. (3) Taxpayer awareness affects the compliance of individual taxpayers at the Jakarta Pulogadung Primary Tax Office, evidenced by t count of 3.017> while t table with sig. α = 0.05 and df = n-k, i.e. 100 - 4 = 96, t table 1.66088 with a significance level of 0.003 less than 0.05 so Ha is accepted. Keywords : understanding tax regulation, the sanction taxation, awareness tax payers, compliance tax payers of private person

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorSulistyowati, SulistyowatiUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 05 Oct 2021 03:53
Last Modified: 05 Oct 2021 03:53
URI: http://repository.stei.ac.id/id/eprint/5387

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