PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE (Studi Pada Wajib Pajak Badan diWilayah Kalideres)

NUARI, ALAN HENDRI (2020) PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE (Studi Pada Wajib Pajak Badan diWilayah Kalideres). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax Avoidance is any form of activity that gives effect to tax obligations, whether activities are allowed by tax or special activities to reduce taxes. Tax Avoidance practices usually exploit the weaknesses of tax law and do not violate tax laws. This study aims to test or find out the Influence of the Consciousness of Taxpayers, Service Quality of Tax Authorities and Character of Executives Against Tax Avoidance (Study on the Tax Payers of the Agency in the Area of Kalideres). This research method uses double regression analysis with hypothesis testing of statictic f, coefficient of determination and t test. The data used are the primary data with survey methods through the dissemination of the questionnaire. The sample used is 100 respondents. These studies employ the method of multiple linear regression analysis with SPSS software version 24. Based on the results of the analysis regression and hypothesis can be drawn the conclusion that the variable consciousness of Taxpayers, Service Quality of Tax Authorities and Character of Executive against Tax Avoidance. Keywords: awareness of tax payers, service quality of tax authorities, character of executive, tax avoidance. Tax Avoidance merupakan segala bentuk kegiatan yang memberikan efek terhadap kewajiban pajak, baik kegiatan diperbolehkan oleh pajak atau kegiatan khusus untuk mengurangi pajak. Praktik Tax Avoidance biasanya memanfaatkan kelemahan-kelemahan hukum pajak dan tidak melanggar hukum perpajakan. Penelitian ini bertujuan untuk menguji atau mengetahui Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus dan Karakter Eksekutif Terhadap Tax Avoidance (Studi pada Wajib Pajak Badan di Wilayah Kalideres). Metode penelitian ini menggunakan analisa regresi berganda dengan pengujian hipotesis uji f, koefisien determinasi dan uji t. Data yang digunakan adalah data primer dengan metode survei melalui penyebaran kuesioner. Sampel yang digunakan adalah 100 responden. Penelitian ini menggunaan metode analisis regresi linier berganda dengan software SPSS versi 24. Berdasarkan hasil uji analisis regresi dan hipotesis dapat diambil kesimpulan bahwa variabel Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus dan Karakter Eksekutif berpengaruh terhadap Tax Avoidance. Kata Kunci: kesadaran wajib pajak, kualitas pelayanan fiskus, karakter eksekutif, tax avoidance.

Item Type: Thesis (S1-Sarjana)
NIM: 43215110157
Uncontrolled Keywords: kesadaran wajib pajak, kualitas pelayanan fiskus, karakter eksekutif, tax avoidance.
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 > 336.2 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: Dede Muksin Lubis
Date Deposited: 30 Mar 2020 06:17
Last Modified: 30 Mar 2020 06:17
URI: http://repository.mercubuana.ac.id/id/eprint/55485

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