Haris, Muhamad Ridwan (2022) PENGARUH PENERAPAN TAX AMNESTY, PELAYANAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus KPP Pratama Jakarta Matraman). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
This study aims to determine the effect of the application of tax amnesty, tax services, and tax sanctions on taxpayer compliance at the Jakarta Matraman Tax Service Office. This type of research used a quantitative approach, which was analyzed using panel data using the SPSS 25 software program. The population of this study was 111,034 taxpayers of KPP Pratama Jakarta Matraman. The sample was determined using the Slovin formula with a sample size of 100 respondents. Data was collected by distributing questionnaires to respondents and measured by a Likert scale. The results showed that (1) the application of the tax amnesty had a significant effect on taxpayer compliance, (2) tax services had a significant effect on taxpayer compliance, (3) tax sanctions had no effect on taxpayer compliance registered with KPP Pratama Jakarta Matraman. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan tax amnesty, pelayanan perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak Pratama Jakarta Matraman. Jenis penelitian yang digunakan pendekatan kuantitatif, yang yang dianalisis dengan menggunakan data panel dengan menggunakan program perangkat lunak SPSS 25. Populasi dari penelitian ini adalah 111,034 wajib pajak KPP Pratama Jakarta Matraman. Sampel ditentukan menggunakan rumus slovin dengan jumlah sampel 100 responden. Pengumpulan data dilakukan menyebar kuesioner kepada responden dan diukur dengan skala likert. Hasil penelitian menunjukkan bahwa (1) penerapan tax amnesty berpengaruh signifikan terhadap kepatuhan wajib pajak, (2) pelayanan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak, (3) sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak yang terdaftar pada KPP Pratama Jakarta Matraman.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Tax Amnesty, Pelayanan Perpajakan, Sanksi Perpajakan | ||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Muhamad Ridwan Haris | ||||||||
| Date Deposited: | 23 Aug 2022 01:43 | ||||||||
| Last Modified: | 23 Aug 2022 01:43 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7991 |
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