PENGARUH PERSEPSI WAJIB PAJAK ATAS PELAYANAN FISKUS, TINGKAT PENDIDIKAN, DAN ETIKA TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Jakarta - Cengkareng)

RAMADHAN, GILANG (2019) PENGARUH PERSEPSI WAJIB PAJAK ATAS PELAYANAN FISKUS, TINGKAT PENDIDIKAN, DAN ETIKA TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Jakarta - Cengkareng). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of taxpayer’s perception of the fiskus service, education level, and ethics on individual taxpayer compliance registered at the Tax Service Office Jakarta – Cengakreng. This research belongs to the type of of causal research. The population in this study is an individual taxpayer registered at the Tax Service Office Jakarta – Cengkareng. Data collection is done directly through the distribution of quistionnaries to 100 individual taxpayer qho conduct tax reports. Sampling technique using simple random sampling. Data analysis in this study uses to help od Variance Based Structual Equation Modeling where the data processing uses version 3.0 of the Partial Least Square (PLS) program. The results of the analysis in this study indicate that (1) there is a positive influence on taxpayer’s perception of the fiskus service on tax compliance. (2) There is a positive influence on education level on tax compliance. (3) There is a positive influence of ethics on tax compliance. Keywords : Taxpayer’s Perception of The Fiskus Service, Education Level, Ethics, and Tax Compliance Penelitian ini bertujuan untuk mengetahui pengaruh persepsi wajib pajak atas pelayanan fiskus, tingkat pendidikan, dan etika terhadap keapatuhan wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Jakarta – Cengkareng. Penelitian ini termasuk kedalam jenis penelitian kausal. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Jakarta – Cengkareng. Pengumpulan data dilakukan secara langsung melalui penyebaran kuesioner kepada 100 wajib pajak orang pribadi yang sedang melakukan pelaporan perpajakan. Teknik penarikan sampel dengan menggunakan simple random sampling. Analisis data pada penelitian ini menggunakan bantuan Variance Based Structual Equation Modeling dimana dalam pengolahan datanya menggunakan program Partial Least Square (PLS) versi 3.0. Hasil analisa dalam penelitian ini menunjukkan bahwa (1) Terdapat pengaruh positif persepsi wajib pajak atas pelayanan fiskus terhadap kepatuhan wajib pajak. (2) Terdapat pengaruh positif tingkat pendidikan terhadap kepatuhan wajib pajak. (3) Terdapat pengaruh positif etika terhadap kepatuhan wajib pajak. Kata Kunci : Persepsi Wajib Pajak atas Pelayanan Fiskus, Tingkat Pendidikan, Etika, dan Kepatuhan Pajak

Item Type: Thesis (S1)
Call Number: SE/32/19/178
NIM/NIDN Creators: 43214120447
Uncontrolled Keywords: Persepsi Wajib Pajak atas Pelayanan Fiskus, Tingkat Pendidikan, Etika, dan Kepatuhan Pajak
Subjects: 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: 15 Apr 2019 03:24
Last Modified: 12 Jan 2024 07:18
URI: http://repository.mercubuana.ac.id/id/eprint/48477

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