PENGARUH PEMAHAMAN PERPAJAKAN, PENERAPAN PP NO. 46 TAHUN 2013, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

HIDAYAT, PRIAMBODO (2019) PENGARUH PEMAHAMAN PERPAJAKAN, PENERAPAN PP NO. 46 TAHUN 2013, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to obtain empirical evidencewhether there is influence from the understanding of taxation, implementation of government regulation no 46 of 2013, and sanction of taxation on compliance of taxpayer of UMKM in south tangerang city. This research uses casual research method.Sampling technique in this research use purposive sampling method. Data collection method used is questionnaire method. Data analysis technique used in this research is multiple regression analysis technique examine the effect of tax understanding, implementation of government regulation no 46 of 2013, and sanction of taxation on compliance of taxpayer of UMKM in south tangerang city. Based on the results of research conductedthat the understanding of taxation has no effect on taxpayer compliance, the application of government regulation no 46 of 2013 affect taxpayer compliance, and tax sanctions have no effect on taxpayer compliance. Keywords: Understanding of taxation, implementation of government regulation no 46 of 2013, tax sanctions Penelitian ini bertujuan untuk mendapatkan bukti empiris apakah ada pengaruh dari pemahaman perpajakan, penerapan pp no 46 tahun 2013 dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM di Kota Tangerang Selatan. Penelitian ini menggunakan metode penelitian kasual. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Metode pengumpulan data yang digunakan adalah metode kuisioner. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda dengan menguji dari pengaruh pemahaman perpajakan, penerapan pp no 46 tahun 2013 dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM di Kota Tangerang Selatan. Berdasarkan hasil penelitian yang dilakukan pemahaman perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak, penerapan pp no 46 tahun 2013 berpengaruh terhadap kepatuhan wajib pajak dan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak. Kata Kunci: Pemahaman perpajakan, penerapan pp no 46 tahun 2013, sanksi perpajakan, kepatuhan wajib pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 660
Call Number: SE/32/18/374
NIM/NIDN Creators: 43215120207
Uncontrolled Keywords: Pemahaman perpajakan, penerapan pp no 46 tahun 2013, sanksi 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 > 336.2 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: 16 Jan 2019 04:44
Last Modified: 06 Jan 2024 05:13
URI: http://repository.mercubuana.ac.id/id/eprint/46680

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