PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Lembaga Kajian dan Advokasi Independensi Peradilan dan Pusat Studi Hukum dan Kebijakan Indonesia)

HADIYAH, HADIYAH (2018) PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Lembaga Kajian dan Advokasi Independensi Peradilan dan Pusat Studi Hukum dan Kebijakan Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is to know the influence of taxpayer awareness, the understanding of taxation, and tax sanctions on taxpayer compilance. The object of this research is the employees in the office of Indonesian Institute for Independent Judiciary and Indonesian Centre for Law and Policy Studies. This research was conducted using quantitative descriptive approach. Therefore, the data analyst used is statistic analyst in the multiple linear regression test form. The result of this research shows that partially variable of taxpayer awareness, the understanding of taxation, and tax sanctions have a significant influence on taxpayer compilance as evidenced from partial test results (t test). Keywords: taxpayer awareness, understanding of taxation, tax sanctions, taxpayer compilance. Penelitian ini untuk mengetahui pengaruh kesadaran wajib pajak, pemahaman perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak. Objek penelitian ini adalah karyawan di lingkungan kantor Lembaga Kajian dan Advokasi Independensi Peradilan dan Pusat Studi Hukum dan Kebijakan Indonesia. Penelitian ini dilakukan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kesadaran pajak, pemahaman perpajakan, dan sanksi perpajakan memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak yang dibuktikan dari hasil uji parsial (Uji t). Kata kunci: kesadaran wajib pajak, pemahaman perpajakan, sanksi perpajakan, kepatuhan wajib pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 478
Call Number: SE/32/18/367
NIM/NIDN Creators: 43213110471
Uncontrolled Keywords: kesadaran wajib pajak, pemahaman perpajakan, sanksi perpajakan, kepatuhan wajib pajak.
Subjects: 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 > 336.2 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: 10 Dec 2018 03:49
Last Modified: 06 Jan 2024 07:12
URI: http://repository.mercubuana.ac.id/id/eprint/45935

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