PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI ADMINISTRASI PERPAJAKAN, DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus pada Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Cengkareng)

JAYA, NURARIFIN (2019) PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI ADMINISTRASI PERPAJAKAN, DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus pada Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Cengkareng). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to examine the effect of knowledge of taxation, tax administration sanctions, and the application of e-filing to individual taxpayer compliance. This study uses a causal method that uses primary data with the form of survey research that is spreading questionnaires, and processed with SPSS Application (Statistical Product and Service Solutions). The sample from this study is an individual taxpayer registered at KPP Pratama Jakarta Cengkareng. The design used in this study is causal research, which is a study used to determine the effect of one or more independent variables (X) on the dependent variable (Y). The number of samples in this study were 96 taxpayers using simple random sampling technique.The number of samples in this study were 96 taxpayers using simple random sampling technique. The results of this study indicate that the knowledge variable of taxation, and the application of e-filing have a significant effect on individual taxpayer compliance, but the tax administration sanction variable does not significantly influence individual taxpayer compliance at KPP Pratama Jakarta Cengkareng. R2 test results by 28,5%, whereas the three independent variables together affect individual taxpayer compliance at KPP Pratama Jakarta Cengkareng. Keywords: Taxation Knowledge, Tax Administration Sanctions, Application of E-Filing, Taxpayer Compliance Penelitian ini bertujuan menguji pengaruh pengetahuan perpajakan, sanksi administrasi perpajakan, dan penerapan e-filing terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan metode kausal yang menggunakan data primer dengan bentuk penelitian survei yaitu menyebar kuesioner, dan diolah dengan Aplikasi SPSS (Statistical Product and Service Solutions). Sampel dari penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Cengkareng. Desain yang digunakan dalam penelitian ini adalah penelitian kausal, yaitu sebuah penelitian yang digunakan untuk mengetahui pengaruh satu atau lebih variabel bebas (X) terhadap variabel terikat (Y). Jumlah sample dalam penelitian ini sebanyak 96 wajib pajak dengan menggunakan teknik simple random sampling. Hasil penelitian ini menunjukan bahwa variabel pengetahuan perpajakan,dan penerapan e-filing berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi, namun variabel sanksi administrasi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Jakarta Cengkareng. Hasil uji R2 sebesar 28,5%, sedangkan secara bersama-sama, ketiga variabel bebas tersebut berpengaruh terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Jakarta Cengkareng. Kata Kunci : Pengetahuan Perpajakan, Sanksi Administrasi Perpajakan, Penerapan E-Filing, Kepatuhan Wajib Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 379
NIM/NIDN Creators: 43215110091
Uncontrolled Keywords: Pengetahuan Perpajakan, Sanksi Administrasi Perpajakan, Penerapan E-Filing, 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
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: 07 Feb 2022 07:15
Last Modified: 07 Feb 2022 07:15
URI: http://repository.mercubuana.ac.id/id/eprint/55514

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