PENGARUH TAX AMNESTY, PENYULUHAN, PELAYANAN DAN PENGAWASAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Survei pada KPP Pratama Jakarta Penjaringan)

HANDAYANTO, EKO (2021) PENGARUH TAX AMNESTY, PENYULUHAN, PELAYANAN DAN PENGAWASAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Survei pada KPP Pratama Jakarta Penjaringan). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Taxes have an important role in the supporting state financing. The importance of tax compliance in increasing state revenue has encouraged the conduct of research to determine the effect of tax amnesty, counseling, services and supervision on corporate taxpayer compliance. The population in this study is all strategic corporate taxpayers at the Pratama Jakarta Penjaringan Tax Office who participate in the tax amnesty program. The sample selection using purposive sampling method and the questionnaire was distributed to 77 respondents. In analyzing data using partial least squares analysis of SmartPLS version 3.3.2. The results of this research indicate that tax amnesty has not a significant effect on corporate taxpayer compliance. Other results showed that the counseling have positive effect and significant on corporate taxpayer’s compliance. The service has positive and significant effect on corporate taxpayer’s compliance. And the supervision has positive and significant effect on corporate taxpayer’s compliance. Keywords: tax amnesty, counseling, services, supervision and corporate taxpayer’s compliance. Pajak memiliki peranan penting dalam menopang pembiayaan negara. Pentingnya kepatuhan pajak dalam meningkatkan penerimaan negara telah mendorong dilakukannya penelitian untuk mengetahui pengaruh tax amnesty, penyuluhan, pelayanan dan pengawasan terhadap kepatuhan wajib pajak badan. Populasi dalam penelitian ini adalah seluruh wajib pajak badan strategis di KPP Pratama Jakarta Penjaringan yang mengikuti program pengampunan pajak. Pemilihan sampel menggunakan metode purposive sampling dan kuesioner telah didistribusikan kepada 77 responden. Dalam menganalisis data menggunakan partial least squares dengan program SmartPLS 3.3.2. Hasil penelitian ini menunjukkan bahwa tax amnesty tidak pengaruh signifikan terhadap kepatuhan wajib pajak badan. Penyuluhan berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak badan. Pelayanan berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak badan. Pengawasan berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak badan. Kata Kunci: Tax Amnesty, Penyuluhan, Pelayanan, Pengawasan dan Kepatuhan Wajib Pajak Badan

Item Type:	Thesis (S2)
NIM/NIDN Creators:	55515110001
Uncontrolled Keywords:	Tax Amnesty, Penyuluhan, Pelayanan, Pengawasan dan Kepatuhan Wajib Pajak Badan
Subjects:	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 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 Manajemen
Depositing User:	Dede Muksin Lubis
Date Deposited:	09 Apr 2022 04:44
Last Modified:	09 Apr 2022 04:44
URI:	http://repository.mercubuana.ac.id/id/eprint/59683

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