PENGARUH KESADARAN PAJAK, PEMAHAMAN PAJAK, KEPATUHAN WAJIB PAJAK DAN DENDA ATAU SANKSI PAJAK TERHADAP PEMENUHAN KEWAJIBAN PAJAK PRIBADI (Studi Kasus Karyawan Pt. Jaya Import Export Global Permata)

WIJAYA, BENNY (2021) PENGARUH KESADARAN PAJAK, PEMAHAMAN PAJAK, KEPATUHAN WAJIB PAJAK DAN DENDA ATAU SANKSI PAJAK TERHADAP PEMENUHAN KEWAJIBAN PAJAK PRIBADI (Studi Kasus Karyawan Pt. Jaya Import Export Global Permata). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Taxpayers who have income originating in the State and have fulfilled the requirements to carry out tax obligations are required to calculate, deposit, and report their own personal tax obligations in an orderly and correct manner, their personal tax obligations will help in national development and improve mutual welfare. This study aims to determine the results of the hypothesis of the independent variable of tax awareness, tax understanding, taxpayer compliance and tax fines or sanctions on the dependent variable on the fulfillment of personal tax obligations. In this study using quantitative data type with primary data using purposive sampling technique to determine the sample. The data were processed using the SPSS version 24 statistical tool. The results of this study indicate that tax awareness, tax understanding and taxpayer compliance have a significant effect on the fulfillment of personal tax obligations, while tax fines or sanctions have no significant effect on the fulfillment of personal tax obligations. From the results of the coefficient of determination Adjusted R Square has an effect of 58.1% and the remaining 41.9% is influenced by other factors that are not observed in this study. From the results of the f test together, the variables of tax awareness, tax understanding, taxpayer compliance and tax fines or sanctions have a positive effect on the fulfillment of personal tax obligations. Keywords: Tax Awareness, Tax Understanding, Taxpayer Compliance, Tax Fines or Sanctions, Fulfillment of Personal Tax Obligations. Wajib pajak yang memiliki penghasilan yang bersumber dalam Negara dan sudah memenuhi syarat menjalankan kewajiban pajak wajib menghitung, menyetor, dan melaporkan sendiri pajak kewajiban pajak pribadi terutangnya dengan tertib dan benar kewajiban pajak pribadinya akan membantu dalam pembangunan nasional serta meningkatkan kesejahteraan bersama. Penelitian ini bertujuan untuk mengetahui hasil hipotesis variabel independen kesadaran pajak, pemahaman pajak, kepatuhan wajib pajak dan denda atau sanksi pajak terhadap variabel dependen pemenuhan kewajiban pajak pribadi. Dalam penelitian ini menggunakan jenis data kuantitatif dengan data primer menggunakan teknik purposive sampling untuk menentukan sampel. Data diolah menggunakan alat statistik SPSS versi 24. Hasil penelitian ini menunjukkan bahwa kesadaran pajak, pemahaman pajak dan kepatuhan wajib pajak berpengaruhnya signifikan terhadap pemenuhan kewajiban pajak pribadi, sedangkan denda atau sanksi pajak berpengaruhnya tidak signifikan terhadap pemenuhan kewajiban pajak pribadi. Dari hasil koefisien determinasi Adjusted R Square berpengaruh sebesar 58,1% dan sisanya 41,9% dipengaruhi oleh faktor-faktor lain yang tidak diamati dalam penelitian ini. Dari hasil uji f secara bersama-sama variabel kesadaran pajak, pemahaman pajak, kepatuhan wajib pajak dan denda atau sanksi pajak berpengaruh positif terhadap pemenuhan kewajiban pajak pribadi. Kata Kunci : Kesadaran Pajak, Pemahaman Pajak, Kepatuhan Wajib Pajak, Denda Atau Sanksi Pajak, Pemenuhan Kewajiban Pajak Pribadi.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55515120065
Uncontrolled Keywords: Kesadaran Pajak, Pemahaman Pajak, Kepatuhan Wajib Pajak, Denda Atau Sanksi Pajak, Pemenuhan Kewajiban Pajak Pribadi.
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 > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Feb 2022 03:15
Last Modified: 16 Jul 2024 06:34
URI: http://repository.mercubuana.ac.id/id/eprint/55615

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