PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada UMKM Di Jakarta)

KHULSUM, UMI (2020) PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada UMKM Di Jakarta). S2-Magister thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was conducted to examine the effect of the modernization tax administration system and tax services on tax compliance of tax compliance and tax knowledge as a moderating variable, where the sample was conducted in MSMEs domiciled at Jakarta. The sampling technique used convenience sampling. The number of respondents is based on 120 respondents, but 4 respondents did not return a questionnaire of 12 and 108 respondents data were processed data conduct to research. This study uses PLS (Partial Least Square) test. This research uses moderating variables, this is knowledge tax variables. The research results tax administration system modernization variables affect taxpayer compliance, tax service variables affect with tax compliance while the moderating variable of tax knowledge on the modernization tax administration system affects taxpayer compliance and tax knowledge moderating tax services affects tax compliance. Keywords: Modernization of Tax Administration System, Tax Services, Tax Knowledge, Taxpayer Compliance Penelitian ini dilakukan untuk menguji pengaruh sistem administrasi perpajakan modernisasi dan pelayanan fiskus terhadap kepatuhan pajak kepatuhan pajak dan pengetahuan pajak sebagai variabel moderasi, sampel penelitian yaitu wajib pajak UMKM yang berdomisili di Jakarta. Teknik pengambilan sampel menggunakan convenience sampling. Jumlah responden berdasarkan 120 responden, tetapi 4 responden tidak mengembalikan kuesioner 12 dan 108 responden data yang dilakukan data untuk penelitian. Penelitian ini menggunakan uji PLS (Partial Least Square). Penelitian ini menggunakan variabel moderasi, ini adalah variabel pajak pengetahuan. Hasil penelitian variabel modernisasi sistem administrasi perpajakan mempengaruhi kepatuhan wajib pajak, variabel pelayanan perpajakan berpengaruh terhadap kepatuhan perpajakan sedangkan variabel moderasi pengetahuan perpajakan pada sistem administrasi perpajakan modernisasi mempengaruhi kepatuhan wajib pajak dan pengetahuan memoderasi layanan perpajakan mempengaruhi kepatuhan wajib pajak. Kata kunci : Modernisasi Sistem Administrasi Perpajakan, Pelayanan Fiskus, Pengetahuan Perpajakan, Kepatuhan Wajib Pajak

Item Type: Thesis (S2-Magister)
Call Number: TA/55/19/077
NIM: 55516110047
Uncontrolled Keywords: Modernisasi Sistem Administrasi 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
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: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 04 Jul 2020 04:43
Last Modified: 04 Jul 2020 04:43
URI: http://repository.mercubuana.ac.id/id/eprint/51463

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