PENGARUH SANKSI DENDA, PELAYANAN FISKUS, PENGETAHUAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ( Studi Kasus pada Kantor Pelayanan Pajak Pratama Jakarta Kebun Jeruk )

HATI, ELYANA (2019) PENGARUH SANKSI DENDA, PELAYANAN FISKUS, PENGETAHUAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ( Studi Kasus pada Kantor Pelayanan Pajak Pratama Jakarta Kebun Jeruk ). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
1.COVER.pdf
Download (46kB) | Preview
[img]
Preview
 Text (ABSTRAK)
2.ABSTRAK.pdf
Download (106kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
3.surat pernyataan karya sendiri.pdf
Download (141kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
4.LEMBAR PENGESAHAN SKRIPSI.pdf
Download (161kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
5.KATA PENGANTAR.pdf
Download (140kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
6.DAFTAR ISI.pdf
Download (112kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
7.DAFTAR TABEL.pdf
Download (102kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
8.DAFTAR GAMBAR.pdf
Download (99kB) | Preview
[img]
Preview
 Text (DAFTAR LAMPIRAN)
9.DAFTAR LAMPIRAN.pdf
Download (103kB) | Preview
[img] Text (BAB I)
10.BAB I .pdf
Restricted to Registered users only
Download (71kB)
[img] Text (BAB II)
11.BAB II .pdf
Restricted to Registered users only
Download (123kB)
[img] Text (BAB III)
12.BAB III .pdf
Restricted to Registered users only
Download (91kB)
[img] Text (BAB IV)
13.BAB IV.pdf
Restricted to Registered users only
Download (152kB)
[img] Text (BAB V)
14.BAB V.pdf
Restricted to Registered users only
Download (53kB)
[img] Text (DAFTAR PUSTAKA)
15.DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (55kB)
[img] Text (LAMPIRAN)
16.LAMPIRAN.pdf
Restricted to Registered users only
Download (189kB)

Abstract

This research aims to analysis the influence of tax penalties, service tax authorities, knowledge and taxprayer awareness on tax compliance. The object for this research is taxprayers who are in KPP Pratama Jakarta Kebun Jeruk. This research was done to 100 respondents by using Clausal approach. Thus, data analysis which is used is statistic analysis in the form of double linear regression test. The result of this research shows that the variable of tax penalties and taxprayer awareness influence on tax compliance in KPP Pratama Jakarta Kebun Jeruk. Sanctioning of administrative fines can improve taxpayer compliance, Improving the quality of education facilities, improvement of quality of education through programs that are real, and Improving the quality of public facilities financed by taxes can influence public awareness to pay tax for the benefit of the devout pay taxes directly perceived by society. The test results of this study suggest that there is Positive influence between the variables subject to a tax penalties and taxpayer awareness, negative influence between service tax authorities and taxpayer knowledge on tax compliance in KPP Pratama Jakarta Kebun Jeruk. Keywords : tax compliance, tax penalties, service tax authorities, Knowledge and taxprayer awareness Penelitian ini untuk menganalisis pengaruh sanksi denda, pelayanan fiskus Pengetahuan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak. Objek penelitian ini adalah wajib pajak yang berada di KPP Pratama Jakarta Kebun Jeruk. Penelitian ini dilakukan terhadap 100 responden dengan menggunakan pendekatan kausal. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel sanksi denda dan kesadaran wajib pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak di KPP Pratama Kebun Jeruk. Pemberian sanksi denda administrasi mampu meningkatkan kepatuhan wajib pajak, Peningkatan kualitas sarana pendidikan, Peningkatan mutu pendidikan melalui program-program yang nyata, serta Peningkatan kualitas sarana umum yang dibiayai oleh pajak dapat mempengaruhi kesadaran masyarakat untuk membayar Pajak karena manfaat dari taat membayar pajak dirasakan langsung manfaatnya oleh masyarakat. Hasil uji dari penelitian ini menyatakan bahwa terdapat pengaruh positif antara variabel sanksi denda dan kesadaran wajib pajak, pengaruh negatif antara variabel pelayanan fiskus dan pengetahuan wajib pajak terhadap kepatuhan wajib pajak di KPP Pratama Kebun Jeruk. Kata kunci : Kepatuhan wajib pajak, sanksi denda, pelayanan fiskus, pengetahuan dan kesadaran wajib pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 702
NIM/NIDN Creators: 43212110347
Uncontrolled Keywords: Kepatuhan wajib pajak, sanksi denda, pelayanan fiskus, pengetahuan dan kesadaran wajib pajak.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
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
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: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 07 Jul 2022 06:56
Last Modified: 07 Jul 2022 06:56
URI: http://repository.mercubuana.ac.id/id/eprint/64719

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.