PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, PEMAHAMAN AKUNTANSI PAJAK, PERENCANAAN PAJAK DAN PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (survei pada wajib pajak badan yang terdaftar di kpp pratama cengkareng)

LUBIS, BUDI PUTRA (2020) PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, PEMAHAMAN AKUNTANSI PAJAK, PERENCANAAN PAJAK DAN PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (survei pada wajib pajak badan yang terdaftar di kpp pratama cengkareng). S2-Magister thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research has a purpose to examine the effect of understanding taxation regulations, understanding tax accounting, tax planning and the modern tax administration system on corporate taxpayer compliance. Research sample is a company domiciled in Cengkareng - Jakarta. The sampling technique used was convenience sampling. The number of respondents based on Slovin's calculation is 99 respondents, but 4 respondents did not return the questionnaire and 95 respondents' data were processed by the data to do the research. The test results show that the variable understanding of tax regulations affects taxpayer compliance, understanding tax accounting affects taxpayer compliance, tax planning influences tax compliance and modern tax administration systems affect corporate taxpayer compliance. Keywords: Understanding of tax regulations, understanding of tax accounting, tax planning, modern tax administration system, corporate taxpayer compliance. Penelitian ini dilakukan untuk menguji pengaruh pemahaman peraturan perpajakan, pemahaman akuntansi pajak, perencanaan pajak dan sistem administrasi perpajakan modern terhadap kepatuhan wajib pajak badan. Sampel penelitian yaitu perusahaan yang berdomisili di Cengkareng - Jakarta. Teknik sampling yang dilakukan adalah convenience sampling. Jumlah responden berdasarkan perhitungan slovin yaitu 99 responden, namun 4 responden tidak mengembalikan kuesioner dan 95 data responden yang dilakukan pengolahan data untuk dilakukan penelitian. Hasil pengujian menunjukan bahwa variabel pemahaman peraturan perpajakan berpengaruh terhadap kepatuhan wajib pajak, pemahaman akuntansi pajak berpengaruh terhadap kepatuhan wajib pajak, perencanaan pajak berpengaruh terhadap kepatuhan wajb pajak dan sistem administrasi perpajakan modern berpengaruh terhadap kepatuhan wajib pajak badan. Kata kunci : Pemahaman peraturan perpajakan, pemahaman akuntansi pajak, perencanaan pajak, sistem administrasi perpajakan modern, kepatuhan wajib pajak badan.

Item Type: Thesis (S2-Magister)
Call Number: TA/55/19/082
NIM: 55516110081
Uncontrolled Keywords: Pemahaman peraturan perpajakan, pemahaman akuntansi pajak, perencanaan pajak, sistem administrasi perpajakan modern, kepatuhan wajib pajak badan.
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: 30 Jul 2020 06:05
Last Modified: 30 Jul 2020 06:05
URI: http://repository.mercubuana.ac.id/id/eprint/51861

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