Darmawan, Ajeng Putri (2022) PENGARUH KEADILAN PERPAJAKAN, SISTEM PERPAJAKAN, DAN DISKRIMINASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI ETIKA ATAS PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris pada Wajib Pajak Orang Pribadi di RW 01 Kayumanis Utara, Matraman, Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Keadilan Perpajakan, Sistem Perpajakan dan Diskriminasi Perpajakan Terhadap Persepsi Wajib Pajak Orang Pribadi mengenai Etika Penghindaran Pajak (Tax Avoidance) Pada Wajib Pajak Orang Pribadi di RW 01 Kayumanis Utara, Matraman, Jakarta Timur. Jenis penelitian ini merupakan penelitian kuantitatif. Populasi dari penelitian ini adalah Wajib Pajak Orang Pribadi di RW 01 Kayumanis Utara, Matraman, Jakarta Timur. Metode yang digunakan pada penelitian ini adalah purposive sampling. Berdasarkan metode tersebut, data diperoleh sebanyak 83 responden melalui penyebaran kuesioner secara konvesional dan online via google form. Penelitian ini diolah menggunakan SPSS dengan metode regresi linear berganda dan dalam menganalisis data penelitian ini menggunakan uji kualitas data, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa, (1) Keadilan Perpajakan berpengaruh terhadap persepsi Wajib Pajak mengenai Etika atas Penghindaran Pajak, (2) Sistem Perpajakan berpengaruh terhadap persepsi Wajib Pajak mengenai Etika atas Penghindaran Pajak, (3) Diskiminasi Perpajakan tidak berpengaruh terhadap persepsi Wajib Pajak mengenai Etika atas Penghindaran Pajak. This study aims to determine the Effect of Tax Justice, Tax Systems and Tax Discrimination on Individual Taxpayers' Perceptions about The Ethics of Tax Avoidance on Individual taxpayers in RW 01 Kayumanis Utara, Matraman, Jakarta Timur. This type of research is a quantitative research. The population of this study is individual taxpayers in RW 01 Kayumanis Utara, Matraman, Jakarta Timur. The method used in this research is purposive sampling. Based on this method, data were obtained as many as 83 respondents through the distribution of conventional and online questionnaires via google form. This study was processed using SPSS with multiple linear regression method and in analyzing the data of this study using data quality test, classical assumption test, and hypothesis testing. The results of the study show that, (1) Tax Justice has an effects on Individual Taxpayers' Perceptions about The Ethics of Tax Avoidance, (2) the Tax System has an effects on Individual Taxpayer's perception about The Ethics of Tax Avoidance, (3) Tax Discrimination has no effects on Individual Taxpayer's Perception about The Ethics of Tax Avoidance.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Keadilan Perpajakan, Sistem Perpajakan, Diskriminasi Perpajakan, Penghindaran Pajak | ||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | AJENG PUTRI DARMAWAN | ||||||||
| Date Deposited: | 11 Jan 2023 08:17 | ||||||||
| Last Modified: | 11 Jan 2023 08:17 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9426 |
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