PENGARUH PERSEPSI WAJIB PAJAK ATAS FASILITAS PERPAJAKAN SUNSET POLICY DAN TAX HOLIDAY TERHADAP TINGKAT KEPATUHAN (Studi kasus wajib pajak pada KPP Pratama Cengkareng)

PRIYANA, JAKA (2017) PENGARUH PERSEPSI WAJIB PAJAK ATAS FASILITAS PERPAJAKAN SUNSET POLICY DAN TAX HOLIDAY TERHADAP TINGKAT KEPATUHAN (Studi kasus wajib pajak pada KPP Pratama Cengkareng). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini untuk menguji Pengaruh Persepsi Wajib Pajak Atas Fasilitas Perpajakan Sunset Policy dan Tax Holiday Terhadap Tingkat Kepatuhan Wajib Pajak. Penelitian ini dilakukan dan memperoleh responden sebanyak 100 orang Wajib Pajak di KPP Pratama Cengkareng. Penelitian ini menggunakan teknik regresi linier berganda untuk menguji data penelitian dengan software SPSS 22.0.hasil analisis untuk model ini menunjukkan bahwa secara simultan, sunset policy, tax holiday berpengaruh terhadap kepatuhan wajib pajak. Sedangkan hasil pengujian secara parsial menunjukkan bahwa variabel sunset policy berpengaruh secara signifikan terhadap kepatuhan wajib pajak dan variabel tax holiday berpengaruh secara signifikan tehadap kepatuhan wajib pajak. Hal ini berarti bahwa kepatuhan wajib pajak dipengaruhi oleh variable sunset policy dan tax holiday.This research to test the perceptual effect taxpayers over the sunset facilities taxation policy and tax holiday against taxpayer compliance rate to .The study is done and obtain respondents as many as 100 people tax payers in kpp pratama cengkareng .This study used a technique of linear regression worship of idols to test data research with the software spss 22.0.hasil an analysis in order to this model shows that simultaneously , the sunset policy , tax holiday had an influence on obedience is obligatory taxes .While the testing partial evaluation shows that the variable the sunset policy influential significantly against obedience is obligatory taxes and variable tax holiday influential significantly tehadap obedience is obligatory taxes .This means that compliance taxpayers affected by the sunset side variables policy and tax holiday.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 17 263
NIM/NIDN Creators:	43211120140
Uncontrolled Keywords:	Sunset Policy, Tax Holiday dan Kepatuhan Wajib Pajak
Subjects:	100 Philosophy and Psychology/Filsafat dan Psikologi > 120 Epistemology/Epistemologi > 121 Theory of Knowledge/Teori Pengetahuan > 121.3 Origin, Sources, Means of Knowledge/Asal, Sumber, Sarana Pengetahuan > 121.34 Perception/Persepsi 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 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:	21 Apr 2017 11:29
Last Modified:	16 Mar 2024 03:19
URI:	http://repository.mercubuana.ac.id/id/eprint/33919

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