PENGARUH KESADARAN WAJIB PAJAK DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Orang Pribadi di Wilayah Kota Tangerang)

ERPIANI, MARISA (2018) PENGARUH KESADARAN WAJIB PAJAK DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Orang Pribadi di Wilayah Kota Tangerang). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak dan sistem administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi. Kota Tangerang yang terdiri dari enam kecamatan yaitu Benda, Karawaci, Cibodas, Jatiuwung, Periuk dan Neglasari, digunakan sebagai tempat penelitian dengan memilih Wajib Pajak Orang Pribadi sebagai objek penelitian. Sempel yang digunakan adalah 100 reponden dengan teknik simple random sampling. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Penelitian ini menggunakan metode analisis regresi linier berganda dengan software SPSS versi 23.00. Berdasarkan hasil analisis dapat diambil kesimpulan bahwa variabel kesadaran wajib pajak dan struktur organisasi berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi. Variabel business process dan teknologi informasi dan komunikasi, manajemen sumber daya manusia, dan good governance tidak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi. Kata Kunci: kesadaran wajib pajak, sistem administrasi perpajakan, kepatuhan wajib pajak This study aims to examine the influence of taxpayers' awareness and tax administration system on personal taxpayer compliance. Tangerang City consisting of six sub-districts namely Benda, Karawaci, Cibodas, Jatiuwung, Periuk and Neglasari, is used as a research place by selecting individual taxpayer as the object of research. The sample used is 100 respondents with simple random sampling technique. data collection techniques were conducted by using questionnaires. This study used multiple linear regression analysis method using SPSS software version 23.00. Based on the results of the analysis can be concluded that the taxpayer awareness variable and organizational structure have a significant effect on taxpayer compliance person. Business process variables and information and communication technology, human resources management, and good governance have no effect on individual taxpayer compliance. Keywords: taxpayer awareness, tax administration system, taxpayer compliance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 128
NIM/NIDN Creators: 43214010165
Uncontrolled Keywords: kesadaran wajib pajak, sistem administrasi perpajakan, 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 > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
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
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: 05 Jul 2018 07:21
Last Modified: 02 Dec 2021 05:20
URI: http://repository.mercubuana.ac.id/id/eprint/43530

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