RAHMAWATI, SITI (2017) PENGARUH KEADILAN PAJAK, SELF ASSESSMENT SYSTEM, DISKRIMINASI PAJAK DAN KEMUNGKINAN TERDETEKSINYA KECURANGAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION) (Survei pada wajib pajak yang terdaftar di KPP Pratama Jakarta Kalideres). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penggelapan pajak merupakan tindakan Wajib Pajak yang selalu berusaha untuk meminimalkan beban pajak terutang dengan melanggar ketentuan perundang-undangan perpajakan. Penelitian ini berdasarkan teori keadilan dan teori motivasi. Penelitian ini bertujuan untuk mengetahui pengaruh keadilan, self assessment system, diskriminasi dan kemungkinan terdeteksi kecurangan terhadap penggelapan pajak. Populasi penelitian ini adalah Wajib Pajak yang terdaftar di KPP Pratama Jakarta Kalideres. Teknik pengambilan sampel menggunakan convenience sampling, diperoleh sebanyak 100 responden. Pengumpulan data menggunakan metode kuesioner. Metode analisis yang digunakan adalah SPSS 21 for windows. Hasil penelitian ini menunjukkan bahwa keadilan pajak, self assessment system, dan kemungkinan terdeteksi kecurangan tidak berpengaruh terhadap penggelapan pajak.. Variabel diskriminasi mempunyai hubungan positif dan signifikan terhadap penggelapan pajak.Tax Evasion an act taxpayer who is always trying to minimize the burden of tax payable by violating the provisions of tax laws. This study is based on the theory of justice and theory motivation. It is aimed in order to know the effect of fairness, self assessment system, discrimination, and cheating detected possibility on tax evasion. The population of this study is the taxpayers listed on the KPP Pratama Kalideres Jakarta. This study uses convenience sampling which gets 100 respondents. Quesioner method is for collecting data. The analysis method uses SPSS 21 for windows. The results of this study shows that fairness, self assessment system, and cheating detected possibility have no effect on tax evasion . Discrimination which is the variable has impacts and significants on tax evasion.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK.17 218 |
| NIM/NIDN Creators: | 43213010212 |
| Uncontrolled Keywords: | Keadilan, Self Assessment System, Diskriminasi, Kemungkinan Terdeteksi Kecurangan, Penggelapan 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 > 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 > 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: | Admin Perpus UMB |
| Date Deposited: | 23 Mar 2017 13:45 |
| Last Modified: | 18 Mar 2024 02:41 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/33671 |
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