PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PAJAK, DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI (Studi Kasus Wajib Pajak UMKM di Wilayah KPP Pratama Cengkareng Jakarta Barat)

SUSANTI, YASNI LAVINIA (2020) PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PAJAK, DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI (Studi Kasus Wajib Pajak UMKM di Wilayah KPP Pratama Cengkareng Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Taxpayer Compliance is the obedience of Taxpayers in implementing applicable taxation provisions. Compliant taxpayers are taxpayers who obey tax obligations in accordance with the Laws and Regulations. The purpose of this study was to determine the effect of knowledge, socialization and modernization of the administrative system on taxpayer compliance. The population used in this study are taxpayers who are registered at KPP Pratama Cengkareng). The sampling technique used was convenience sampling. The number of respondents based on the Slovin calculation is 100 respondents. The results showed that: (1) knowledge of taxation has a positive effect on taxpayer compliance. (2) tax socialization has no significant effect on taxpayer compliance. (3) the modernization of the tax administration system has a positive effect on taxpayer compliance. Keywords: knowledge of taxation, tax socialization, modernization of administrative systems, taxpayer compliance. Kepatuhan Wajib Pajak adalah ketaatan Wajib Pajak dalam melaksanakan ketentuan perpajakan yang berlaku. Wajib pajak yang patuh adalah Wajib Pajak yang taat mematuhi kewajiban perpajakan sesuai Peraturan Perundang-Undangan. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan, sosialisasi, dan modernisasi sistem administrasi terhadap kepatuhan wajib pajak. Populasi yang digunakan dalam penelitian ini adalah wajib pajak yang terdaftar di KPP Pratama Cengkareng). Teknik sampling yang dilakukan adalah convenience sampling. Jumlah responden berdasarkan perhitungan slovin yaitu 100 responden. Hasil penelitian menunjukkan bahwa: (1) pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. (2) sosialisasi pajak tidak pengaruh signifikan terhadap kepatuhan wajib pajak. (3) modernisasi sistem administrasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. Kata Kunci: pengetahuan perpajakan, sosialisasi pajak, modernisasi sistem administrasi, kepatuhan wajib pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 473
NIM/NIDN Creators: 43216110071
Uncontrolled Keywords: pengetahuan perpajakan, sosialisasi pajak, modernisasi sistem administrasi, kepatuhan wajib pajak
Subjects: 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 > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.02 Management of Enterprises of Specific Sizes and Scopes/Pengelolaan Usaha dengan Ukuran dan Lingkup Tertentu
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 29 May 2022 14:59
Last Modified: 14 Jun 2023 08:09
URI: http://repository.mercubuana.ac.id/id/eprint/62115

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