Gavansha, Octavia (2021) PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI WILAYAH KOTA BANDAR LAMPUNG. S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Objek penelitian ini adalah Wajib Pajak Orang Pribadi di Wilayah Kota Bandar Lampung. Penelitian ini dilakukan terhadap 100 responden, menggunakan pendekatan deskriptif kuantitatif dengan menyebarkan kuesioner. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji kualitas data, uji asumsi klasik, uji kelayakan model, uji regresi linier berganda dan uji hipotesis dengan menggunakan teknik pengumpulan data convenience sampling. Hasil penelitian ini menunjukkan bahwa secara parsial (Uji t) variabel Kesadaran Wajib Pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di wilayah Kota Bandar Lampung. Sanksi Perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi di wilayah Kota Bandar Lampung, dan Pemahaman Perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di wilayah Kota Bandar Lampung. Kata Kunci : Kesadaran Wajib Pajak, Sanksi Perpajakan, Pemahaman Perpajakan, Kepatuhan Wajib Pajak Orang Pribadi. This study aims to analyze the effect of taxpayer awareness, tax sanctions and tax understanding on individual taxpayer compliance. The object of this research is an individual taxpayer in the city of Bandar Lampung. This research was conducted on 100 respondents, using a quantitative descriptive approach by distributing questionnaires. Therefore, the data analysis used is statistical analysis in the form of data quality tests, classical assumption tests, model feasibility tests, multiple linear regression tests and hypothesis testing using convenience sampling data collection techniques. The results of this study indicate that partially (t-test) the variable Taxpayer Awareness has a positive and significant effect on individual taxpayer compliance in the Bandar Lampung City area. Tax sanctions have no effect on individual taxpayer compliance in the Bandar Lampung City area, and Tax Understanding has a positive and significant effect on individual taxpayer compliance in the Bandar Lampung City area. Keywords: Taxpayer Awareness, Tax Sanctions, Tax Understanding, Individual Taxpayer Compliance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217120105 |
| Uncontrolled Keywords: | Kesadaran Wajib Pajak, Sanksi Perpajakan, Pemahaman Perpajakan, Kepatuhan Wajib Pajak Orang Pribadi. Taxpayer Awareness, Tax Sanctions, Tax Understanding, Individual Taxpayer Compliance. |
| 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 > Manajemen |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 19 May 2022 03:41 |
| Last Modified: | 19 May 2022 04:34 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/61306 |
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