PENGARUH PEMAHAMAN WAJIB PAJAK, PEMANFAATAN TEKNOLOGI INFORMASI, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Wajib Pajak Orang Pribadi Secara Online)

FITRIAWAN, FIRMAN (2019) PENGARUH PEMAHAMAN WAJIB PAJAK, PEMANFAATAN TEKNOLOGI INFORMASI, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Wajib Pajak Orang Pribadi Secara Online). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine the effect of understanding taxpayers, utilization of information technology, awareness of taxpayers and tax sanctions on individual taxpayer compliance. This study uses primary data, by giving questionnaires to respondents online to individual taxpayers and has been filled by 100 respondents. The sampling technique uses the simple random sampling method. Data analysis using multiple linear regression analysis. Processing data in this study using SPSS version 21. Partially and simultaneously, the results of the analysis of this study indicate that the variable understanding of taxpayers and utilization of information technology has a significant effect on individual taxpayer compliance, while the variable awareness of taxpayers and tax sanctions have an effect but not significant on individual taxpayer compliance. Keywords: Understanding of taxpayers, utilization of information technology, awareness of taxpayers, tax sanctions. Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman wajib pajak, pemanfaatan teknologi informasi, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan data primer, dengan memberikan kuesioner kepada responden secara online kepada wajib pajak orang pribadi dan telah diisi oleh 100 orang responden. Teknik penarikan sampel menggunakan metode simple random sampling. Analisis data menggunakan analisis regresi linier berganda. Pengolahan data pada penelitian ini menggunakan SPSS versi 21. Secara parsial dan simultan, hasil analisis dari penelitian ini menunjukan bahwa variabel pemahaman wajib pajak dan pemanfaatan teknologi informasi berpengaruh secara signifikan terhadap kepatuhan wajib pajak orang pribadi, sedangkan variabel kesadaran wajib pajak dan sanksi pajak berpengaruh tetapi tidak signifikan terhadap kepatuhan wajib pajak orang pribadi. Kata kunci: Pemahaman wajib pajak, pemanfaatan teknologi informasi, kesadaran wajib pajak, sanksi pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 563
NIM/NIDN Creators: 43215120204
Uncontrolled Keywords: Pemahaman wajib pajak, pemanfaatan teknologi informasi, kesadaran wajib pajak, sanksi 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: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 22 Dec 2021 14:43
Last Modified: 25 May 2022 06:52
URI: http://repository.mercubuana.ac.id/id/eprint/52699

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