PENGARUH KESADARAN, PENGETAHUAN, PENYULUHAN, KUALITAS PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada KPP Pratama Depok Sawangan)

Nurhayati, Rita (2019) PENGARUH KESADARAN, PENGETAHUAN, PENYULUHAN, KUALITAS PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada KPP Pratama Depok Sawangan). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelelitian ini bertujuan untuk mengetahui: (1) Pengaruh Kesadaran Perpajakan terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi, (2) Pengaruh Pegetahuan Perpajakan terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi, (3) Pengaruh Penyuluhan Perpajakan terhadap Tingkat kepatuhan Wajib Pajak Orang Pribadi, (4) Pengaruh Kualitas Pelayanan Pajak terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi, dan (5) Pengaruh Sanksi Pajak terhadap Tingkat kepatuhan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Depok Sawangan. Penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Depok Sawangan. Teknik pengumpulan data dengan kuesioner yang disebarkan kepada 100 responden. Metode analisis yang digunakan adalah Analisis Satistik Deskriptif, Uji Kualitas Data, Uji Asumsi Klasik. Pengujian hipotesis menggunakan Uji Regresi Linier, Uji T, Uji F dan Uji Koefisien Determinasi. Hasil penelitian ini menunjukan: (1) Kesadaran Perpajakan berpengaruh posirif terhadap Kepatuhan Wajib Pajak, (2) Pengetahuan Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak, (3) Penyuluhan Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak, (4) Kualitas Pelayanan Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak, dan (5) Sanksi Pajak berpengaruh positif terhadap Kepatuhan Wajib pajak. Kata Kunci : Kesadaran Perpajakan, Pengetahuan Perpajakan, Penyuluhan Perpajakan, Kualitas Pelayanan Pajak , Sanksi Pajak. ABSTRACT This study aims to determine: (1) Effect of tax awareness on the level of compliance of individual taxpayers, (2) the effect of taxation knowledge on the level of compliance of individual taxpayers, (3) the effect of taxation on the level of compliance of individual taxpayers, (4 ) The Influence of Tax Service Quality on the Compliance Levels of Private Organizational Taxpayers, and (5) The Effect of Tax Sanctions on the Level of Compliance with Private Taxpayers at the Pratama Depok Sawangan Tax Service Office. This research is quantitative research. The population in this study are all personal taxpayers registered at the Pratama Depok Tax Service Office Sawangan. Data collection techniques with questionnaires distributed to 100 respondents. The analytical method used is Descriptive Satistic Analysis, Data Quality Test, Classical Assumption Test. Hypothesis testing uses Linear Regression Test, T Test, F Test and Determination Coefficient Test. The results of this study indicate: (1) Tax Consciousness has a positive effect on Taxpayer Compliance, (2) Tax Knowledge has a positive effect on Taxpayer Compliance, (3) Tax Counseling has a positive effect on Taxpayer Compliance, (4) Tax Service Quality has a positive Taxpayer compliance, and (5) Tax Sanctions have a positive effect on taxpayer compliance. Keywords: Tax Awareness, Tax Knowledge, Tax Extension, Tax Service Quality, Tax Sanctions.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKananto, KanantoUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 14 Oct 2021 07:03
Last Modified: 14 Oct 2021 07:03
URI: http://repository.stei.ac.id/id/eprint/5551

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