PENGARUH ETIKA, KONTROL PERILAKU DAN PENGETAHUAN TERHADAP KEPATUHAN WAJIB PAJAK (Study Empiris Wajib Pajak Badan pada Kantor Pelayanan Pajak Pratama Jakarta - Cengkareng)

NURLITA, DEVI LUCIANAH (2018) PENGARUH ETIKA, KONTROL PERILAKU DAN PENGETAHUAN TERHADAP KEPATUHAN WAJIB PAJAK (Study Empiris Wajib Pajak Badan pada Kantor Pelayanan Pajak Pratama Jakarta - Cengkareng). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of ethics, behavior control and knowledge on tax compliance by tax staff who represent companies as corporate taxpayers registered at the Tax Service Office Jakarta - Cengkareng. This research belongs to the type of causal research. The population in this study is a corporate taxpayer registered at the Tax Service Office Jakarta - Cengkareng. Data collection is done directly through the distribution of questionnaires to 100 taxpayers who conduct tax reports. Sampling technique using simple random sampling. Sampling technique using simple random sampling. Data analysis in this study uses the help of Variance Based Structural Equation Modeling where the data processing uses version 3.0 of the Partial Least Square (PLS) program. The results of the analysis in this study indicate that (1) There is a positive ethical influence on tax compliance. (2) There is a positive influence on behavioral control on tax compliance. (3) There is a positive influence of knowledge on tax compliance. Keywords : Ethics, Behavior Control, Knowledge, and Tax Compliance Penelitian ini bertujuan untuk mengetahui pengaruh etika, kontrol perilaku, dan pengetahuan terhadap kepatuhan pajak oleh staff pajak yang mewakili perusahaan sebagai wajib pajak badan yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Jakarta – Cengkareng. Penelitian ini termasuk ke dalam jenis penelitian kausal. Populasi dalam penelitian ini adalah wajib pajak badan yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta – Cengkareng. Pengumpulan data dilakukan secara langsung melalui penyebaran kuesioner kepada 100 orang staff pajak yang sedang melakukan pelaporan perpajakan. Teknik penarikan sampel dengan menggunakan simple random sampling. Analisis data pada penelitian ini menggunakan bantuan Variance Based Structural Equation Modeling dimana dalam pengolahan datanya menggunakan program Partial Least Square (PLS) versi 3.0. Hasil analisa dalam penelitian ini menunjukkan bahwa (1) Terdapat pengaruh positif etika terhadap kepatuhan wajib pajak. (2) Terdapat pengaruh positif kontrol perilaku terhadap kepatuhan wajib pajak. (3) Terdapat pengaruh positif pengetahuan terhadap kepatuhan wajib pajak. Kata Kunci : Etika, Kontrol Perilaku, Pengetahuan, dan Kepatuhan Wajib Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 040
Call Number: SE/32/18/516
NIM/NIDN Creators: 43214120155
Uncontrolled Keywords: Etika, Kontrol Perilaku, Pengetahuan, dan 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
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 Jul 2019 07:09
Last Modified: 26 Jan 2022 04:14
URI: http://repository.mercubuana.ac.id/id/eprint/49701

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