PENGARUH KEADILAN PAJAK, PEMAHAMAN PERPAJAKAN, SISTEM PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI TAX EVASION

Rizky Yulianto, Keizo (2019) PENGARUH KEADILAN PAJAK, PEMAHAMAN PERPAJAKAN, SISTEM PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI TAX EVASION. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh keadilan pajak, pemahaman perpajakan, sistem perpajakan, dan sanksi perpajakan terhadap persepsi wajib pajak mengenai tax evasion. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linier berganda dengan SPSS 24.00. Populasi dari penelitian ini adalah seluruh wajib pajak yang terdaftar di KPP Pratama Jakarta Jatinegara. Sampel ditentukan berdasarkan metode simple random sampling , dengan jumlah sampel sebanyak 100 orang wajib pajak yang terdaftar di KPP Pratama Jakarta Jatinegara. Data yang digunakan dalam penelitian ini berupa data primer. Hasil penelitian membuktikan bahwa (1) Keadilan Pajak tidak berpengaruh terhadap persepsi wajib pajak mengenai tax evasion, (2) Pemahaman Perpajakan tidak berpengaruh terhadap persepsi wajib pajak mengenai tax evasion, (3) Sistem Perpajakan tidak berpengaruh terhadap persepsi wajib pajak mengenai tax evasion, (4) Sanksi Perpajakan berpengaruh signifikan terhadap persepsi wajib pajak mengenai tax evasion. Kata Kunci : Keadilan Pajak, Pemahaman Perpajakan, Sistem Perpajakan, Sanksi Perpajakan, dan Tax Evasion ABSTRACT This Study is aimed to examine the effect of tax justice, understanding taxation, taxation system, and taxation sanctions on taxpayer’s perceptions about tax evasion. This research uses a descriptive quantitative research approach, which is measured using a method based on multiple linear regression with SPSS 24.00. The population of this study is all taxpayers registered in KPP Pratama Jakarta Jatinegara. The sample was determined based on the simple random sampling method, with a total sample of 100 taxpayers registered at the KPP Pratama Jakarta Jatinegara. The data used in this study are primary data. The result of the study prove that (1) Tax Justice has no effect on taxpayer’s perceptions about tax evasion, (2) Understanding Taxation has no effect on taxpayer’s perceptions about tax evasion, (3) The Taxation System has no effect on taxpayer’s perceptions about tax evasion, (4) Taxation Sanctions has significantly effect on taxpayer’s perceptions about tax evasion. Keywords : Tax Justice, Understanding Taxation, Taxation System, Taxation Sanctions, and Tax Evasion

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Juniarti, Juniarti UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Perpajakan
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	22 Oct 2021 03:36
Last Modified:	22 Oct 2021 03:36
URI:	http://repository.stei.ac.id/id/eprint/5635

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