PUTRA, AKBAR PRIBADI NURDIN (2015) PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada KPP Pratama Jakarta Cengkareng). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penerimaan pendapatan negara yang berasal dari pajak masih mengalami masalah tidak tercapainya target penerimaan. Hal ini disebabkan karena masih rendahnya motivasi wajib pajak dalam melaporkan pajaknya. Untuk meningkatkan kepatuhan wajib pajak dalam melaporkan pajaknya, DJP melakukan kegiatan-kegiatan sosialisasi perpajakan dan membuat sanksi pajak agar para wajib pajak pajak patuh dalam melaporkan pajaknya. Tujuan penelitian ini adalah meneliti variabel sosialisasi perpajakan, pengetahuan perpajakan dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan sampel dengan purposive sampel dengan sampel yang dihasilkan 100 responden. Adapun kriteria yang ditetapkan, yaitu wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Cengkareng. Data diuji dengan menggunakan analisis regresi linear berganda (uji F, uji T dan koefisien determinasi), uji sumsi klasik (uji multikolonieritas, uji heteroskedastisitas, uji normalitas), dan uji hipotesis. Hasil dari penelitian ini menunjukan bahwa (1) sosialisasi perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak, (2) pengetahuan perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak dan (3) sanksi pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak. Secara bersama-sama sosialisasi perpajakan, pengetahuan perpajakan dan sanksi pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak. Kata kunci : Sosialisasi Perpajakan, Pengetahuan Perpajakan, Sanksi Pajak, Kepatuhan Wajib Pajak. Acceptance of state revenue comes from taxes still experiencing problems not achieving the revenue target. This is because the low motivation of the taxpayer in tax reporting. To improve taxpayer compliance in tax reporting, DGT conduct socialization activities taxation and make tax penalties that taxpayers obedient tax in tax reporting. The purpose of this study was to investigate the socialization variable taxation, tax knowledge and tax sanctions against individual taxpayer compliance. This study used a sample with purposive sample with the resulting sample of 100 respondents. The criteria are set, the individual taxpayers registered in STO Cengkareng Jakarta. Data were tested using multiple linear regression analysis (F test, T test and coefficient of determination), classical steady-state test (multicoloniarity test, heteroscedasticity test, test for normality), and hypothesis testing. Results from this study showed that (1) socialization taxation significant positive effect on tax compliance, (2) knowledge of taxation significant positive effect on tax compliance, and (3) tax penalties significant positive effect on tax compliance. Together socialization taxation, tax knowledge and tax penalties significant positive effect on tax compliance. Keywords: Socialization Taxation, Knowledge Tax, Tax Sanctions, Taxpayer Compliance.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-15-002 |
| NIM/NIDN Creators: | 55513120071 |
| Uncontrolled Keywords: | Sosialisasi Perpajakan, Pengetahuan Perpajakan, Sanksi Pajak, , AUD, tesis akuntansi, Auditing Kepatuhan Wajib Pajak. Socialization Taxation, Knowledge Tax, Tax Sanctions, 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: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 25 Jul 2022 04:28 |
| Last Modified: | 26 Jul 2022 06:12 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/66078 |
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