PENGARUH TAX AMNESTY, KETEGASAN SANKSI PAJAK DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Kantor Pajak Pratama Kebon Jeruk Dua)

NURWAHYUNI, NURWAHYUNI (2019) PENGARUH TAX AMNESTY, KETEGASAN SANKSI PAJAK DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Kantor Pajak Pratama Kebon Jeruk Dua). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
1. COVER.pdf
Download (35kB) | Preview
[img]
Preview
 Text (ABSTRAK)
4. Abstract.pdf
Download (103kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
2. Surat Pernyataan.pdf
Download (118kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
3. Lembar Pengesahan Skripsi.pdf
Download (129kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
5. Kata Pengantar.pdf
Download (135kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
6. Daftar Isi.pdf
Download (107kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
7. Daftar Tabel.pdf
Download (101kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
8. Daftar Gambar.pdf
Download (101kB) | Preview
[img]
Preview
 Text (DAFTAR LAMPIRAN)
9. Daftar Lampiran.pdf
Download (98kB) | Preview
[img] Text (BAB I)
10. BAB 1.pdf
Restricted to Registered users only
Download (161kB)
[img] Text (BAB II)
11. BAB 2.pdf
Restricted to Registered users only
Download (264kB)
[img] Text (BAB III)
12. BAB 3.pdf
Restricted to Registered users only
Download (243kB)
[img] Text (BAB IV)
13. BAB 4.pdf
Restricted to Registered users only
Download (479kB)
[img] Text (BAB V)
14. BAB 5.pdf
Restricted to Registered users only
Download (103kB)
[img] Text (DAFTAR PUSTAKA)
15. Daftar Pustaka.pdf
Restricted to Registered users only
Download (189kB)
[img] Text (LAMPIRAN)
16. Lampiran.pdf
Restricted to Registered users only
Download (363kB)

Abstract

This research aims to determine the Effect of Tax Amnesty, Tax Penalties Assertiveness and Motivation to pay taxes on Tax Compliance at KPP Pratama Kebon Jeruk Dua. Sampling technique is by sample convenience sampling. The data used for this study are primary data. Method of data collection is a survey method with media questionnaires distributed with a total of 100 respondents of the 120 questionnaires of environment KPP Pratama Kebon Jeruk Dua.. This research uses Structural Equation Model (SEM) with Partial Least Squares (PLS) approach. The research instrument test includes test outer model, inner model test and hypothesis test. The results of this study which has been carried out, and showing : Tax Amnesty, Tax Penalites Assertiveness and Motivation to pay Taxes significant effect on Taxpayer Compliance. Keywords : Tax Amnesty, Tax Penalties, Motivation, Taxpayer Compliance. Penelitian ini ditujukan untuk menganalisis pengaruh tax amnesty, ketegasan sanksi pajak dan motivasi membayar pajak terhadap kepatuhan wajib pajak di KPP Pratama Kebon Jeruk Dua. Sampel yang diambil menggunakan teknik sampel berdasarkan kebetulan (convenience sampling). Data yang digunakan untuk penelitian ini adalah data primer. Metode pengumpulan data yang digunakan adalah metode survey dengan kuesioner yang disebar sebanyak 100 responden dari 120 kuesioner yang disebar di wilayah lingkungan KPP Pratama Kebon Jeruk Dua. Penelitian ini menggunakan Struktural Equation Model (SEM) dengan pendekatan Partial Least Squares (PLS). Uji instrumen penelitian meliputi uji outer model, uji inner model dan uji hipotesis. Hasil penelitian ini yang telah dilakukan, menunjukkan bahwa variabel tax amnesty, ketegasan sanksi pajak dan motivasi membayar pajak berpengaruh signifikan terhadap kepatuhan wajib pajak. Kata kunci: Tax Amnesty, Ketegasan Sanksi Pajak, Motivasi Membayar Pajak, Kepatuhan Wajib Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 582
Call Number: SE/32/18/500
NIM/NIDN Creators: 43215110190
Uncontrolled Keywords: Tax Amnesty, Ketegasan Sanksi Pajak, Motivasi Membayar Pajak, Kepatuhan Wajib Pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Jan 2019 03:49
Last Modified: 12 Jan 2024 08:09
URI: http://repository.mercubuana.ac.id/id/eprint/46703

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.