LAURINA, ELSYE (2021) PENGARUH SELF ASSESSMENT SYSTEM, TARIF PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENGGELAPAN PAJAK (Studi Kasus Pada UKKP Pasar Tanah Abang Blok B Jakarta Pusat). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Tax evasion is an illegal tax avoidance act, done to minimize the amount of tax owed in a unlawful manner and not in accordance with applicable law. This research aims to analyse the influence of Self Assessment System, tax rate, and tax check on tax evasion. Method of collecting data with the distribution of poll (questionnaire) to 100 respondents with the research object is the owner of UKKP Pasar Tanah Abang block B located in central Jakarta. Data processing by using SmartPLS program. Analytical techniques are used through the Partial Least Square approach (PLS) in the form of model measurement testing. The results showed that partial tax rate variables were positive and significant against tax evasion, while self assessment system variables and tax audit variables were negatively influential for tax evasion. Keywords: Self Assessment System, tax rate, tax check, tax evasion Penggelapan Pajak adalah Suatu tindakan penghindaran pajak yang bersifat ilegal, dilakukan untuk memperkecil jumlah pajak terutang dengan cara melanggar hukum dan tidak sesuai dengan undang-undang yang berlaku. Penelitian ini bertujuan untuk menganalisis pengaruh Self Assessment System, Tarif Pajak, dan Pemeriksaan Pajak terhadap Penggelapan Pajak. Metode pengumpulan data dengan penyebaran angket (kuisioner) terhadap 100 responden dengan objek penelitian yaitu pemilik UKKP Pasar Tanah Abang Blok B yang berlokasi di Jakarta Pusat. Pengolahan data dengan menggunakan program SmartPLS. Teknik analisis yang digunakan melalui pendekatan Partial Least Square (PLS) dalam bentuk uji pengukuran model. Hasil penelitian menunjukan bahwa secara parsial variabel tarif pajak berpengaruh positif dan signifikan terhadap penggelapan pajak, sedangkan variabel self assessment system dan variabel pemeriksaan pajak berpengaruh negatif tidak signifikan terhadap penggelapan pajak. Kata Kunci: Self Assessment System, Tarif Pajak, Pemeriksaan Pajak, Penggelapan Pajak,
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110541 |
| Uncontrolled Keywords: | Self Assessment System, Tarif Pajak, Pemeriksaan Pajak, Penggelapan Pajak, Self Assessment System, tax rate, tax check, tax evasion |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 10 Mar 2022 04:05 |
| Last Modified: | 10 Mar 2022 04:05 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57712 |
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