NURFIAN, AGUS (2020) PENGARUH PELAYANAN FISKUS, SANKSI PERPAJAKAN DAN MOTIVASI TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus pada Wajib Pajak UMKM diwilayah KPP Pratama Jakarta Kebon Jeruk Dua). S1 thesis, Universitas Mercu Buana.
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Abstract
This study examines the level of compliance of UMKM Individual Taxpayers in the Jakarta KPP Praton Kebuk Jeruk Dua area by using several independent variables that have also been used in previous studies such as tax authorities, tax sanctions and motivation. The population in this study is the UMKM individual taxpayers at KPP Pratama Jakarta Kebon Jeruk Dua. Sampling using the convenience sampling method. The sample in this study were 100 people. Primary data collection methods with survey or questionnaire methods. Data analysis techniques in this study used descriptive statistical tests and Partial Least Square Analysis (PLS). The results of this study indicate that the tax authorities have no effect, while tax penalties and motivation have a positive and significant effect on individual taxpayer compliance. Keywords: tax authorities, tax sanctions, motivation and taxpayer compliance Penelitian ini mengkaji tingkat kepatuhan Wajib Pajak Orang Pribadi UMKM diwilayah KPP Pratama Jakarta Kebon Jeruk Dua dengan menggunakan beberapa variabel bebas yang juga pernah digunakan dalam penelitian sebelumnya seperti pelayanan fiskus, sanksi pajak dan motivasi. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi UMKM di KPP Pratama Jakarta Kebon Jeruk Dua. Pengambilan sampel menggunakan metode convenience sampling. Sampel dalam penelitian ini 100 Orang. Metode pengumpulan data primer dengan metode survei atau kuesioner. Teknik analisis data dalam penelitian ini menggunakan uji statistic deskriptif dan Analisis Partial Least Square (PLS). Hasil penelitian ini menunjukkan pelayanan fiskus tidak berpengaruh, sedangkan sanksi perpajakan dan motivasi berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Kata Kunci : Pelayanan Fiskus, Sanksi Pajak dan Motivasi Terhadap Kepatuhan
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 20 405 |
| NIM/NIDN Creators: | 43216110436 |
| Uncontrolled Keywords: | Pelayanan Fiskus, Sanksi Pajak dan Motivasi Terhadap Kepatuhan |
| 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: | 18 Aug 2022 07:42 |
| Last Modified: | 22 Aug 2022 05:46 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67966 |
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