SARI, ANGGI PRAHASTIKA (2017) PENGARUH TINGKAT PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi pada Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Jakarta Kembangan). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh tingkat pemahaman wajib pajak, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak badan baik secara simultan maupun parsial. Variabel independen yang digunakan dalam penelitian ini adalah tingkat pemahaman wajib pajak, kualitas pelayanan, dan sanksi perpajakan. Sedangkan variabel dependen dalam penelitian ini adalah kepatuhan wajib pajak badan. Penelitian ini menggunakan metode survey pada Kantor Pelayanan Pajak (KPP) di Wilayah Jakarta Barat. Data dikumpulkan dengan menyebar kuesioner dengan metode convenience sampling. Terdapat 98 kuesioner yang disebarkan, 98 kembali, dan 95 kuesioner yang dapat dianalisis. Pengolahan data dilakukan dengan menggunakan uji statistic deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, uji koefisien determinasi, uji analisis regresi linear berganda dan uji hipotesis dengan bantuan Statistical Product and Service Solution (SPSS) versi 21 dan Microsoft Excel 2013. Hasil penelitian ini menunjukan bahwa tingkat pemahaman wajib pajak secara empiris berpengaruh terhadap kepatuhan wajib pajak badan, kualitas pelayanan secara empiris berpengaruh terhadap kepatuhan wajib pajak badan, dan sanksi perpajakan secara empiris tidak berpengaruh terhadap kepatuhan wajib pajak badan.This study aims to demonstrate empirically the effect of the level of understanding of the taxpayers, quality of service, and tax penalties on tax compliance body either simultaneously or partially. Independent variables used in this study is the level of understanding of the taxpayer, the quality of services, and tax penalties. While the dependent variable in this study is the taxpayer compliance. This study uses a survey on the Tax Office (KPP) in West Jakarta area. Data collected by spreading questionnaire with convenience sampling method. There are 98 questionnaires distributed, 98 back, and the 95 questionnaires that could be analyzed. Data processing is performed by using descriptive statistical tests, validity, reliability test, classic assumption test, test the coefficient of determination, test multiple linear regression analysis and hypothesis testing with the help of Statistical Product and Service Solution (SPSS) version 21 and Microsoft Excel 2013. The results this indicates that the level of understanding of taxpayer empirically effect on taxpayer compliance, quality of service empirically affect the compliance of corporate taxpayers, and tax penalties empirically no effect on tax compliance body.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 17 298 |
| NIM/NIDN Creators: | 43213010040 |
| Uncontrolled Keywords: | Tingkat Pemahaman Wajib Pajak, Kualitas pelayanan, Sanksi Perpajakan, dan Kepatuhan Wajib Pajak Badan |
| 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 16:00 |
| Last Modified: | 15 Mar 2024 04:42 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/33683 |
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