ANALISIS PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS KEBIJAKAN TAX AMNESTY SERTA PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus di Kanwil Pajak Jakarta Utara)

ANWAR, MUHAMAD SHOLIHUL (2019) ANALISIS PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS KEBIJAKAN TAX AMNESTY SERTA PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus di Kanwil Pajak Jakarta Utara). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Indonesia faces a relatively low tax ratio problem. One of government’s policies to improve the tax ratio is tax amnesty policy. Related to this problem, the purpose of this study is to examine the effect of knowledge of individual taxpayers on the implementation of tax amnesty on individual taxpayer compliance; to examine the effect of perceptions of tax amnesty policy on individual taxpayer compliance, and to examine the effect of applying tax sanctions on the Tax Amnesty Law on individual taxpayer compliance. The research approach is quantitative, with the type of causal research using the survey method. The study population is an individual taxpayer who is registered with the North Jakarta Tax Office that follows tax amnesty. The number of samples is 80 respondents, with the sampling technique using purposive sampling. The research instrument was a questionnaire using a 1-5 Likert Scale. The data analysis technique uses multiple linear regression analysis. The results showed that the knowledge of the tax amnesty program has a positive and significant effect on individual taxpayer compliance. Perceptions of the tax amnesty policy have a positive and significant effect on individual taxpayer compliance. The application of tax sanctions on tax amnesty laws has a positive and significant effect on individual taxpayer compliance. Keywords: tax amnesty, tax knowledge, tax compliance, perception of tax amnesty policy, application of tax sanctions Indonesia menghadapi permasalahan tax ratio yang relatif rendah. Dalam upaya memperbaiki tax ratio, salah satu kebijakan pemerintah adalah pengampunan pajak (tax amnesty). Berlatar belakang permasalahan tersebut, tujuan penelitian ini untuk mengkaji pengaruh pengetahuan wajib pajak orang pribadi tentang pelaksanaan pengampunan pajak terhadap kepatuhan wajib pajak orang pribadi, mengkaji pengaruh persepsi atas kebijakan pengampunan pajak terhadap kepatuhan wajib pajak orang pribadi, dan mengkaji pengaruh penerapan sanksi pajak atas UU Pengampunan Pajak terhadap kepatuhan wajib pajak orang pribadi. Pendekatan penelitian ini kuantitatif, dengan tipe penelitian kausal dengan metode survei. Populasi penelitian adalah wajib pajak orang pribadi yang terdaftar pada Kanwil Pajak Jakarta Utara yang mengikuti pengampunan pajak. Jumlah sampel 80 responden, dengan teknik sampling menggunakan purposive sampling. Instrumen penelitian berupa kuesioner dengan menggunakan Skala Likert 1-5. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa pengetahuan program tax amnesty berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Persepsi atas kebijakan tax amnesty berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Penerapan sanksi pajak atas undang-undang tax amnesty berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Kata kunci: pengampunan pajak, pengetahuan pajak, kepatuhan pajak, persepsi atas kebijakan tax amnesty, penerapan sanksi pajak

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 025
Call Number: TA/55/19/005
NIM: 55514120017
Additional Information: BAB I TIDAK TERBACA DI CD NYA
Uncontrolled Keywords: pengampunan pajak, pengetahuan pajak, kepatuhan pajak, persepsi atas kebijakan tax amnesty, penerapan sanksi pajak
Subjects: 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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Nov 2019 07:28
Last Modified: 15 Jan 2020 08:34
URI: http://repository.mercubuana.ac.id/id/eprint/52283

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