PENGARUH PEMAHAMAN PERPAJAKAN, TARIF PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Terhadap Wajib Pajak UMKM Yang Terdaftar Di KPP Pratama Cirebon Satu)

WULANDHARI, KARTIKA (2020) PENGARUH PEMAHAMAN PERPAJAKAN, TARIF PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Terhadap Wajib Pajak UMKM Yang Terdaftar Di KPP Pratama Cirebon Satu). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is aim to find the effect of understanding of taxation, tax rate, and tax punishment on the tax payer compliance. This research conducted on small and medium micro business (UMKM) taxpayers registered in the KPP Pratama Cirebon Satu. The sample determination technique used is accidental sampling technique from 100 respondents. The type of data used is primary data. The method of data collection is by questionnaire. Data analysis method used is Partial Least Square. The results of this study indicates the understanding of taxation has significant effect on the tax payer compliance. Tax rate have a significant effect on tax payer compliance. Tax punishment have no significant effect on the tax payer compliance. Keywords: Understanding of Taxation, Tax Rate, Tax Punishment, Tax Payer Compliance Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman perpajakan, tarif pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada wajib pajak umkm yang terdaftar di KPP Pratama Cirebon Satu. Teknik penentuan sampel menggunakan teknik accidental sampling dengan jumlah responden sebanyak 100 orang. Jenis data yang digunakan adalah data primer. Metode pengumpulan data dilakukan dengan kuesioner. Metode analisis data menggunakan Partial Least Square. Hasil penelitian ini menunjukan bahwa Pemahaman perpajakan berpengaruh signifikan terhadap Kepatuhan Wajib Pajak. Tarif pajak berpengaruh signifikan terhadap Kepatuhan wajib pajak. Sanksi perpajakakan tidak berpengaruh signifikan terhadap Serapan anggaran. Kata kunci : Pemahaman Perpajakan, Tarif Pajak, Sanksi Perpajakan, Kepatuhan Wajib Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 257
Call Number: SE/32/19/320
NIM: 43213120135
Uncontrolled Keywords: Pemahaman Perpajakan, Tarif Pajak, Sanksi Perpajakan, Kepatuhan Wajib 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 > 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: 02 Jan 2020 02:46
Last Modified: 10 Jan 2020 02:28
URI: http://repository.mercubuana.ac.id/id/eprint/53156

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