PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada Wajib Pajak yang Terdaftar di KPP. Pratama Kelapa Gading Jakarta Utara)

BOEDIMAN, MONICA (2020) PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada Wajib Pajak yang Terdaftar di KPP. Pratama Kelapa Gading Jakarta Utara). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to make knowledge about taxes, taxes, and application of e-filling system to tax of individual taxpayer. Variables in this research are taxpayer awareness, tax sanction, and application of e-filling system. While the dependent variable in this study is the tax liability of individuals. Data were collected by spreading the questionnaire by using incidental sampling method. This study was obtained in primary through questionnaire (questionnaire). Respondents in this study are individual taxpayers registered in the Tax Office Pratama Jakarta Kepala Gading. The number of questionnaires analyzed was 100 questionnaires. Data analysis technique used in this research is multiple regression analysis with Smart Pls program. Based on the results of this study indicate that: (1) awareness of taxpayers has a significant effect on individual taxpayer compliance; (2) tax sanctions has a significant effect on individual taxpayer compliance; (3) the application of efilling system has a significant effect on individual taxpayer compliance. Keywords: Taxpayer Awareness, Tax Sanctions, Implementation of E-Filling System, Personal Taxpayer Compliance. Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh kesadaran wajib pajak, sanksi pajak, dan penerapan sistem e-filling terhadap kepatuhan wajib pajak orang pribadi. Variabel independen dalam penelitian ini adalah kesadaran wajib pajak, sanksi pajak, dan penerapan sistem e-filling. Sedangkan variabel dependen dalam penelitian ini adalah kepatuhan wajib pajak orang pribadi. Data dikumpulkan dengan cara menyebar kuesioner dengan menggunakan metode sampling insidental. Penelitian ini diperoleh secara primer melalui kuesioner (angket). Responden dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Kelapa Gading. Jumlah kuesioner yang dianalisis adalah 100 kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan program Smart Pls. Berdasarkan hasil penelitian ini menunjukkan bahwa: (1) kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi; (2) sanksi pajak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi; (3) penerapan sistem e-filling berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi. Kata Kunci: Kesadaran Wajib Pajak, Sanksi Pajak, Penerapan Sistem E- Filling, Kepatuhan Wajib Pajak Orang Pribadi.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 285
NIM/NIDN Creators: 43215110209
Additional Information: Kesadaran Wajib Pajak, Sanksi Pajak, Penerapan Sistem E- Filling, Kepatuhan Wajib Pajak Orang Pribadi.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi 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: 18 Jan 2022 03:40
Last Modified: 03 Feb 2022 06:28
URI: http://repository.mercubuana.ac.id/id/eprint/54422

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