PENGARUH E-TAX SERVICES, PENGHASILAN, DAN GAYA KOMUNIKASI TERHADAP KEPATUHAN WAJIB PAJAK (Survei Wajib Pajak Orang Pribadi di Kota Tangerang)

PUTRI, NANY SARYONO (2021) PENGARUH E-TAX SERVICES, PENGHASILAN, DAN GAYA KOMUNIKASI TERHADAP KEPATUHAN WAJIB PAJAK (Survei Wajib Pajak Orang Pribadi di Kota Tangerang). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine what factors affect empirically taxpayer compliance. The variables to be studied are e-tax services, income level, and communication style. The sample of this research is 88 individual taxpayers (WPOP) in the city of Tangerangwith the criteria of being an individual taxpayer, having a taxpayer identification number, and domicile in Tangerang City. Data collection was carried out by distributing questionnaires to the WPOP. The data that has been obtained is tested using the second order method with the help of the SmartPLS program. The overall results of this study indicate that e-tax services have a significant effect on taxpayer compliance, with the level of income and communication styles not having a significant effect on taxpayer compliance. This study has limitations, namely the sample used is less than 100 samples. Key words : e-tax services, income level, communication syle, tax compliance; individual taxpayers. Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang dapat membuktikan secara empiris kepatuhan wajib pajak. Adapun variabel yang akan diteliti adalah e-tax services, penghasilan, dan gaya komunikasi.Sampel penelitian ini adalah 88 wajib pajak orang pribadi (WPOP) di kota Tangerang dengan kriteria merupakan wajib pajak orang pribadi, memiliki NPWP, dan berdomisili di Kota Tangerang. Pengumpulan data dilakukan dengan menyebarkan kuisioner kepada WPOP. Data yang sudah diperoleh dilakukan pengujian dengan metode second order dengan bantuan program smartPLS.Hasil keseluruhan dari penelitian ini menunjukkan bahwa e-tax servicesmempunyai pengaruh signifikanterhadap kepatuhan wajib pajak, sedengankan penghasilan dan gaya komunikasi tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Penelitian ini memiliki keterbatasan yaitu sampel yang digunakan kurang dari 100 sampel. Kata Kunci : e-tax services,penghasilan, gaya komunikasi, kepatuhan wajib pajak, wajib pajak orang pribadi.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55517110029
Uncontrolled Keywords: e-tax services,penghasilan, gaya komunikasi, kepatuhan wajib pajak, wajib pajak orang pribadi.
Subjects: 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
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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Feb 2022 03:46
Last Modified: 15 Feb 2022 03:46
URI: http://repository.mercubuana.ac.id/id/eprint/56064

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