HANDAYANI, SENA PADILA (2020) THE EFFECT OF ADVERSITY QUOTIENT ON TAX PENALTY ACCEPTANCE (Perspective Study of Chartered Accountant Office Staff in Indonesia). S1 thesis, Universitas Mercu Buana.
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Abstract
Many companies violate taxes in Indonesia, on average companies violate tax obligations such as arrears in tax payments, manipulating tax invoices, etc. This results in violators being subject to tax penalty in accordance with tax legislation. Adversity quotient is seen as something relative, depending on each individual. The level of adversity quotient was influenced by how someone overcomes difficulties. This study analyzes The Effect of Adversity Quotient on Tax Penalty Acceptance Perspective Study of Chartered Accountant Office Staff in Indonesia. This research was conducted on 190 respondents using a qualitative approach. Data analysis used is statistical analysis in the form of SPSS. Keywords: Adversity Quotient, Tax Penalty, Chartered Accountant Office. Banyak perusahaan melanggar pajak di Indonesia, rata-rata perusahaan melanggar kewajiban perpajakan seperti menunggak pembayaran pajak, melakukan manipulasi terhadap faktur pajak. Hal ini mengakibatkan para pelanggar dikenakan sanksi pajak sesuai dengan peraturan perundang-undangan perpajakan. Kecerdasan adversitas dipandang sebagai sesuatu yang relatif, tergantung dengan setiap individunya. Tingkat kecerdasan adversitas dipengaruhi oleh bagaimana seseorang mengatasi kesulitan yang ada. Penelitian ini menganalisa Kecerdasan Adversitas terhadap Penerimaan Sanksi Pajak Studi Perspektif Pada Kantor Jasa Akuntan Seluruh Indonesia. Penelitian ini dilakukan terhadap 190 responden dengan menggunakan pendekatan kualitatif. Analisis data yang di gunakan adalah analisis statistik dalam bentuk SPSS. Kata Kunci: Kecerdasan Adversitas, Sanksi Pajak, Kantor Jasa Akuntan
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 20 402 |
| NIM/NIDN Creators: | 43218110334 |
| Uncontrolled Keywords: | Kecerdasan Adversitas, Sanksi Pajak, Kantor Jasa Akuntan |
| 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: | 16 Aug 2022 06:52 |
| Last Modified: | 22 Aug 2022 05:42 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67817 |
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