PENGARUH SANKSI PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BADAN DAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL MODERASI

SAADDAH, SAADDAH (2019) PENGARUH SANKSI PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BADAN DAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL MODERASI. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research has a purpose to examine the effect taxation sanctions and tax services on tax compliance and tax knowledge as a moderating variable, where the sample this research is a manufacturing company domicile in Bekasi. Technique sampliang used is convenience sampling. Respondents based on Slovin's calculation formula is 92 respondents, but 4 respondents did not return the questionnaire and 88 respondents' data that were processed by the data to do the research. The analysis technique used is multiple regression analysis, hypothesis testing using t test and MRA (Multiple Analyze Regretion) test. This research uses moderating variables, tax knowledge as moderating variable. This research result tax sanction variable has no effect on tax compliance, tax service variable has effect on tax compliance while the moderating tax knowledge variable on taxation sanctions has not effect on tax compliance and taxation knowledge moderates tax services has effect on tax compliance. Keywords: Tax Sanctions, Tax Services, Tax Knowledge, Tax Compliance Penelitian ini dilakukan untuk menguji pengaruh sanksi perpajakan dan pelayanan fiskus terhadap kepatuhan wajib pajak dan pengetahuan perpajakan sebagai variabel moderasi, sampel penelitian yaitu perusahaan manufaktur yang berdomisili di Bekasi. Teknik sampling yang dilakukan adalah convenience sampling. Jumlah responden berdasarkan perhitungan slovin yaitu 92 responden, namun 4 responden tidak mengambalikan kuesioner dan 88 data responden yang dilakukan pengolahan data untuk dilakuakan penelitian. Teknik analisa yang digunakan adalah analisis regresi berganda, uji hipotesis menggunakan uji T dan uji MRA (Multiple Analyze Regretion). Penelitian ini menggunakan variabel moderasi yaitu variabel pengetahuan perpajakan. Hasil pengujian menunjukan bahwa variabel sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak, variabel pelayanan fiskus berpengaruh terhadap kepatuhan wajib pajak sedangkan variabel moderasi pengetahuan perpajakan terhadap sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak dan pengetahuan perpajakan memoderasi pelayanan fiskus berpengaruh terhadap kepatuhan wajib pajak. Kata kunci : Sanksi Perpajakan, Pelayanan Fiskus, Pengetahuan Perpajakan, Kepatuhan Wajib Pajak

Item Type: Thesis (S2)
Call Number: TA/55/19/036
NIM: 55516110079
Uncontrolled Keywords: Sanksi Perpajakan, Pelayanan Fiskus, Pengetahuan Perpajakan, Kepatuhan Wajib Pajak
Subjects: 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Oct 2019 07:36
Last Modified: 14 Oct 2019 07:36
URI: http://repository.mercubuana.ac.id/id/eprint/50612

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