NITHA, WINA ENDRA (2015) ANALISIS PENGARUH TINGKAT TAX KNOWLEDGE DAN GENDER TERHADAP TAX COMPLIANCE DENGAN TAX ETHIC SEBAGAI VARIABEL INTERVENING (Studi Kasus :Wajib Pajak Orang Pribadi Di Jakarta. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini bertujuan untuk mengetahui etika pajak dalam memediasi pengaruh gender dan pengetahuan pajak wajib pajak orang pribadi di Kantor Pelayanan Pajak Tebet Jakarta Selatan. Sample penelitian ini menggunakan metode convinience sebanyak 107 responden dari 151 kuesioner yang disebarkan. Data kuesioner yang terkumpul dianalisis menggunakan analisis jalur. Hipotesis diuji menggunakan 4 (empat) model serta menggunakan Sobel Test untuk mengkonfirmasi peran variabel mediasi yaitu etika yang memediasi pengaruh gender dan pengetahuan pajak terhadap kepatuhan pajak. Hasil penelitian ini menunjukkan bahwa variabel etika pajak memediasi dengan sempurna pengaruh gender terhadap kepatuhan pajak, sedangkan pengaruh pengetahuan pajak terhadap kepatuhan pajak dimediasi secara parsial oleh etika pajak, Implikasi dari penelitian ini menunjukkan pentingnya Kantor Pelayanan Pajak untuk dapat meningkatkan etika pajak melalui sosialisasi perpajakan kepada wajib pajak. Kata Kunci : Kepatuhan Pajak, Pengetahuan Pajak, Gender, dan Etika Pajak. The research’s purpose is to know how Tax Ethic as mediator can influence tax payer about gender and tax knowledge in Tax Office Tebet, South Jakarta. Sample of this research using convinience method for 107 respondens from 157 questionnaires. The questionnaires which is get back will be analysed use 4 (four) models and Sobel Test to confirm role mediator tax ethic variable which mediate influence gender and tax knowledge to tax compliance. The result of this research show tax ethic can mediate perfectly influence gender to tax compliance, while in the other hand tax ethic can mediate partially influence tax knowledge to tax compliance. Implication of this research show importance of socialization from Tax Office to increase ethic of tax payer. Keywords: Tax Compliance, Tax Knowledge, Gender, and Tax Ethic.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-15-048 |
| NIM/NIDN Creators: | 55513110017 |
| Uncontrolled Keywords: | Kepatuhan Pajak, Pengetahuan Pajak, Gender, dan Etika Pajak. Auditing, AUDT, Tax Compliance, Tax Knowledge, Gender, and Tax Ethic. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MYTHA ALVIANA SARI |
| Date Deposited: | 08 Jul 2022 03:36 |
| Last Modified: | 08 Jul 2022 04:19 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/64776 |
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