ERY, INDAH PERMATA (2015) PENGARUH DISKRIMINASI, KECENDERUNGAN PERSONAL, MORAL WAJIB PAJAK DAN PERSEPSI WAJIB PAJAK ATAS PELAKSANAAN SELF ASSESMENT SYSTEM TERHADAP TINDAKAN PENGGELAPAN PAJAK (TAX EVASION) (Studi Kasus Pada KPP Pratama Tigaraksa). S1 thesis, Universitas Mercu Buana.
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Abstract
This study examines to the influence of Discrimination, Personal Tendencies, Tax Payer’s Morale and The Tax Payer’s Perception of the Implementation of the Self Assesment System to measure Tax Evasion. The population is personal tax payer in KPP Pratama Tigaraksa. The sample in this study is determined by slovin formula, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the discrimination and the payer’s perception of the implementation of the self assesment system are positive and significant impact on Tax Evasion, and tax payer’s morale detact significantly and negatively impact on Tax Evasion. But in this study personal tendencies can’t be proved because there is no significant effect on Tax Evasion. The most dominant variable influencing tax evasion is the payer’s perception of the implementation of the self assesment system because it has a beta value of 0,994 standard coefficient. Keyword: Discrimination, Personal Tendencies, Tax Payer’s Morale, The Tax Payer’s Perception of the Implementation of the Self Assesment System, Tax Evasion Penelitian ini bertujuan untuk menganalisa Pengaruh Diskriminasi, Kecenderungan Personal, Moral Wajib Pajak dan Persepsi Wajib Pajak atas Pelaksanaan Self Assesment System terhadap Tindakan Penggelapan Pajak (Tax Evasion). Populasi penelitian ini adalah Wajib Pajak Orang Pribadi pada KPP Pratama Tigaraksa. Sampel ditentukan berdasarkan rumus Slovin untuk menghitung ukuran sampel didasarkan pada pendugaan proporsi populasi, data di kumpulkan dengan pembagian kuesioner. Metode analisis penelitian yang digunakan adalah regresi linier berganda. Berdasarkan hasil analisis menunjukkan bahwa Terdapat Pengaruh Positif signifikan pada variable Diskriminasi, dan Persepsi Wajib Pajak atas Pelaksanaan Self Assesment System terhadap Tindakan Penggelapan Pajak. Dan terdapat pengaruh negative signifikan pada variable Moral Wajib Pajak terhadap Tindakan Penggelapan Pajak. Sedangkan variable Kecenderungn Personal belum dapat dibuktikan berpengaruh karena hasil penelitian menunjukan pengeruh yang tidak signifikan. Variabel yang paling dominan mempengaruhi tindakan penggelapan pajak (tax evasion) adalah Persepsi Wajib Pajak atas Pelaksanaan Self Assesment System karena memiliki nilai standard coeficient beta 0,994. Kata Kunci : Diskriminasi, Kecenderungan Personal, Moral Wajib Pajak, Persepsi Wajib Pajak atas Pelaksanaan Self Assesment System, Tindakan Penggelapan Pajak (Tax Evasion)
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43211010183 |
| Uncontrolled Keywords: | Diskriminasi, Kecenderungan Personal, Moral Wajib Pajak, Persepsi Wajib Pajak atas Pelaksanaan Self Assesment System, Tindakan Penggelapan Pajak (Tax Evasion) |
| 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 > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 09 Aug 2022 04:42 |
| Last Modified: | 09 Aug 2022 04:42 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67067 |
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