DESRIZAL, AMARULLAH (2019) “PENGARUH PEMERIKSAAN PAJAK, KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK” (Studi Pada KPP Pratama Kali Deres Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to demonstrate empirically the effect of tax audit, awareness of taxpayer and the quality of tax service to taxpayer compliance. Independent variables used in this study is the tax audit, awareness of taxpayer and quality of tax service. While the dependent variable in this study is taxpayer compliance. This study uses a survey on the taxpayers of employees who are registered in the Tax Office Primary Kalideres. Data collected by spreading questionnaire with Simple Random Sampling method. There are 112 questionnaires distributed, 112 back, and the 112 questionnaires that could be analyzed. Data processing is performed by using descriptive statistical tests, validity, reliability test, classic assumption test, test the coefficient of determination, test multiple linear regression analysis and hypothesis testing with the help of Statistical Product and Service Solution (SPSS) version 21 and Microsoft Excel 2013. Based on the results of this study shows the tax audit does not effect the tax compliance while, the awareness of taxpayers and the quality of tax services affect the tax compliance. Keywords: Tax audit, Taxpayer, Quality of tax service, Compliance. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Pemeriksaan Pajak, Kesadaran Wajib Pajak dan Kualitas Pelayanan Pajak terhadap Kepatuhan Wajib Pajak. Variabel independen yang digunakan dalam penelitian ini adalah Pemeriksaan pajak, kesadaran wajib pajak dan kualitas pelayanan pajak. Sedangkan variabel dependen dalam penelitian ini adalah tingkat kepatuhan wajib pajak. Penelitian ini menggunakan metode survey pada wajib pajak orang pribadi karyawan yang terdaftar di Kantor Pelayanan Pajak Pratama Cengkareng. Data dikumpulkan dengan menyebar kuesioner dengan metode Simple Random Sampling. Terdapat 112 kuesioner yang disebarkan, 112 kembali, dan 112 kuesioner yang dapat dianalisis. Pengolahan data dilakukan dengan menggunakan uji statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, uji koefisien determinasi, uji analisis linear berganda dan uji hipotesis dengan bantuan Statistical Product and Service Solution (SPSS) versi 21 dan Microsoft Excel 2013. Hasil penelitian ini menunjukan bahwa pemeriksaan pajak tidak berpengaruh terhadap tingkat kepatuhan bagi Wajib Pajak Orang Pribadi, sedangkan kesadaran wajib pajak dan kualitas pelayanan pajak secara empiris berpengaruh terhadap tingkat kepatuhan Bagi Wajib Pajak Orang Pribadi. Kata Kunci : Pemeriksaan Pajak, Kualitas Pelayanan Pajak, Kepatuhan.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 19 153 |
| NIM/NIDN Creators: | 43214010304 |
| Uncontrolled Keywords: | Pemeriksaan Pajak, Kualitas Pelayanan Pajak, Kepatuhan. |
| 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 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: | 01 Dec 2021 13:33 |
| Last Modified: | 26 Jan 2022 07:05 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/51221 |
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