PENGARUH PERSEPSI SANKSI PAJAK, KUALITAS PELAYANAN FISKUS, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

DEVI, SRI (2020) PENGARUH PERSEPSI SANKSI PAJAK, KUALITAS PELAYANAN FISKUS, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI. S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of perceptions of tax penalities, fiscus service quality, and understanding of taxation on individual taxpayer compliance who conduct business activities who are registered at the Tax Service Office Pratama Kebayoran Baru Tiga. The research belongs to the type of causal research. The sample determination technique used is convenience 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 shows that the perceptions of tax sanctions and fiscus service quality have a positive and significant impact on tax payer compliance. While understanding of taxation does not affect taxpayer compliance. Keyword : perceptions of tax sanctions, fiscus service quality, understanding of taxation, tax payer compliance. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi sanksi pajak, kualitas pelayanan fiskus, dan pemahaman perpajakan terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Kebayoran Baru Tiga. Penelitian ini termasuk kedalam jenis penelitian kausal. Teknik penentuan sampel menggunakan teknik convenience 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 menunjukkan bahwa persepsi sanksi pajak dan kualitas pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sedangkan pemahaman perpajakan tidak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kata kunci : persepsi sanksi pajak, kualitas pelayanan fiskus, pemahaman perpajakan, kepatuhan wajib pajak.

Item Type: Thesis (S1-Sarjana)
Call Number: S19200407
NIM: 43216010227
Uncontrolled Keywords: persepsi sanksi pajak, kualitas pelayanan fiskus, pemahaman perpajakan, kepatuhan wajib 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 > 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: Putra Arsy Anugrah
Date Deposited: 05 Feb 2021 10:10
Last Modified: 05 Feb 2021 10:10
URI: http://repository.mercubuana.ac.id/id/eprint/55336

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