PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PERSEPSI KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Pada Kantor Pelayanan Pajak Pratama Jakarta Kebayoran Baru Empat)

ALFIANA, LIYA (2019) PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PERSEPSI KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Pada Kantor Pelayanan Pajak Pratama Jakarta Kebayoran Baru Empat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of taxpayer awareness, tax sanctions and perception of tax justice on taxpayer compliance. Independent variables in this study are tax awareness, tax sanctions and perception of tax justice while the dependent variable in this study is taxpayer compliance. the primary data are used through questionnaires. Respondent in this study are taxpayers registered in KPP Pratama Jakarta Kebayoran Baru Empat. The number of questionnaires distributed was 100 questionnaires. Data analysis technique used in this research is multiple regression analysis. Based on the results of this study shows that the taxpayer awareness, tax sanctions and perception of tax justice have a positive and significant impact on taxpayer compliance. Keywords: Taxpayer Awareness, Tax Sanctions, Perception of Tax Justice, Taxpayer Compliance. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, sanksi perpajakan dan persepsi keadilan pajak terhadap kepatuhan wajib pajak. Variabel independen dalam penelitian ini adalah kesadaran wajib pajak, sanksi perpajakan dan persepsi keadilan pajak sedangkan variabel dependen dalam penelitian ini adalah kepatuhan wajib pajak. Data yang digunakan adalah data primer dengan metode survey melalui penyebaran kuesioner. Responden dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Kebayoran Baru Empat. Jumlah kuesioner yang disebarkan adalah 100 kuesioner. Tekhnis analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Berdasarkan hasil penelitian ini menunjukan bahwa kesadaran wajib pajak, sanksi perpajakan dan persepsi keadilan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kata Kunci: Kesadaran Wajib Pajak, Sanksi Perpajakan, Persepsi Keadilan Pajak, Kepatuhan Wajib Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 727
NIM/NIDN Creators: 43215110321
Uncontrolled Keywords: Kesadaran Wajib Pajak, Sanksi Perpajakan, Persepsi Keadilan Pajak, Kepatuhan 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: 08 Jul 2022 08:23
Last Modified: 08 Jul 2022 08:23
URI: http://repository.mercubuana.ac.id/id/eprint/64836

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