PENGARUH SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Jakarta Kalideres)

DEWI, MUTIARA DYAH PUSPITA (2020) PENGARUH SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Jakarta Kalideres). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of tax sanctions, awareness of taxpayers and the tax administration system on the compliance of individual taxpayers who are registered at the Jakarta - Kalideres Pramata Tax Service Office. This research belongs to the type of causal research. The population in this study are individual taxpayers who are registered at the Jakarta -Kalideres Primary Tax Service Office, with data collection using the direct method by distributing questionnaires to taxpayers. The sampling technique uses simple random sampling. The data analysis technique used in this study is Partial Least Square (PLS) Analysis using Smart-PLS 3.0 software. Based on the results of data analysis, it can be concluded that first, there is a significant and positive effect of tax sanctions on tax compliance. Second, there is a significant and positive influence of taxpayer awareness on tax compliance. Third, there is a significant and positive influence on the tax administration system on tax compliance.have a positive and significant effect on individual taxpayer compliance. Keywords: Tax Sanctions, Taxpayer Awareness, Tax Administration System, Taxpayer Compliance Penelitian ini bertujuan untuk menguji pengaruh sanksi perpajakan, kesadaran wajib pajak dan sistem administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak (KPP) Pramata Jakarta – Kalideres. Penelitian Ini termasuk ke dalam jenis penelitian kausal. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta –Kalideres, dengan pengumpulan data mengguanbkan metode langsung dengan menyebarkan kuesioner kepada wajib pajak. Teknik pengambilan sempel menggunakan simple random sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Partial Least Square (PLS) dengan menggunakan software Smart-PLS 3.0. Berdasarkan hasil analisis data diambil kesimpulan bahwa pertama, terdapat pengaruh signifikan dan positif sanksi perpajakan terhadap kepatuhan wajib pajak. Kedua, terdapat pengaruh signifikan dan positif kesadaran wajib pajak terhadap kepatuhan wajib pajak. Ketiga, terdapat pengaruh signifikan dan positif sistem administrasi perpajakaan terhadap kepatuhan wajib pajak. kata kunci : Sanksi Perpajakan, Kesadaran Wajib Pajak, Sistem Administrasi Perpajakan, Kepatuhan Wajib Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 269
NIM: 43217110098
Uncontrolled Keywords: Sanksi Perpajakan, Kesadaran Wajib Pajak, Sistem Administrasi Perpajakan, Kepatuhan Wajib Pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
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: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 09 Jan 2020 02:21
Last Modified: 10 Jan 2020 02:39
URI: http://repository.mercubuana.ac.id/id/eprint/53382

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