Hery Susanti, Endang (2018) PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN DAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PEKERJA TRANSPORTASI ONLINE). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan Dan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pekerja Transportasi Online) Penelitian ini menggunakan jenis penelitian asosiatif atau korelasional dengan pendekatan kuantitatif. Penelitian ini menggunakan sampel sebanyak 40 responden dengan teknik random sampling. Data yang digunakan dalam penelitian ini adalah data primer dengan instrumen kuesioner. Sedangkan pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian membuktikan secara parsial variabel Kesadaran Wajib Pajak dan Pengetahuan Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pekerja Transportasi Online) dan Sistem Administrasi Perpajakan Modern tidak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pekerja Transportasi Online). Sedangkan secara simultan Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Sistem Administrasi Perpajakan Modern berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pekerja Transportasi Online). Kata Kunci : Kesadaran Wajib Pajak, Pengetahuan Perpajakan, Sistem Administrasi Perpajakan Modern, Kepatuhan Wajib Pajak Orang Pribadi This research goal is to determine the Effect of Tax Awarness on Taxpayers, Knowledge Of Tax and Modern Tax Administration System to Tax Compliance Of Individual Taxpayers (Case Study Driver Online Transportation) The type of this research is associative or correlational research with quantitative approach. This research used sample of 40 respondents with simple random sampling technique. The data in this research is the primary data with questionnaire instrument. Meanwhile, the hypothesis testing in this research is using multiple linear regression analysis. The result of this research is proves partially variable Tax Awarness on Taxpayers and Knowledge Of Tax affect to Tax Compliance Of Individual Taxpayers (Case Study Driver Online Transportation) and variable Modern Tax Administration Systemto Tax Compliance doesn not affect Tax Compliance Of Individual Taxpayers (Case Study Driver Online Transportation). Key words : Tax Awarness on Taxpayers, Knowledge Of Tax, Modern Tax Administration System, Tax Compliance Of Individual Taxpayers, Driver Online Transportation
Item Type: | Thesis (Skripsi) | ||||||||
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Subjects: | Akuntansi > Perpajakan | ||||||||
Divisions: | S1 Akuntansi | ||||||||
Depositing User: | Ridho Adi Nugroho | ||||||||
Date Deposited: | 12 Jan 2022 08:30 | ||||||||
Last Modified: | 12 Jan 2022 08:30 | ||||||||
URI: | http://repository.stei.ac.id/id/eprint/6807 |
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