PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ( Studi EmpirisTerhadap Wajib Pajak UMKM Yang Terdaftar Di KPP Pratama Cengkareng )

MAUVIROH, WASIATUL (2020) PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ( Studi EmpirisTerhadap Wajib Pajak UMKM Yang Terdaftar Di KPP Pratama Cengkareng ). S1 thesis, Universitas Mercu Buana.

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Abstract

This study discusses the taxpayer's obligations, tax sanctions and understanding of taxation of the tax obligations of individuals who carry out business activities that are registered at the Tax Office (KPP) Pratama Cengkareng. The method used is a causal method. Data was collected using the convience sampling method, by distributing questionnaires to individual taxpayers who carry out business activities that are registered in Cengkareng KPP. The number of questionnaires distributed was 100 questionnaires. Data analysis techniques in this study used the help of Variane Based Structual Modeling where in processing data using Partial Least Square (PLS) version 3.0 Based on the results of this study indicate that Taxpayer Awareness, Tax Sanctions and Taxation Understanding of Taxpayer Compliance affect positively and significantly on individual taxpayer obligations. Keyword s: Awareness of taxpayers, Tax sanctions, Understanding taxation, Personal Taxpayer Compliance Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, sanksi perpajakan dan pemahaman perpajakan terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada wajib pajak umkm yang terdaftar di KPP Pratama Cengkareng. Metode yang digunakan adalah metode kausal. Data dikumpulkan dengan menggunakan metode convience sampling, dengan menyebar kuisoner kepada umkm yang terdaftar di KPP Pratama Cengkareng. Jumlah kuisoner yang dissebarkan adalah 100 kuisoner. Teknik analisis data dalam penelitian ini menggunakan bantuan Variane Based Stuctual Modeling dimana dalam pengolahan datanya menggunakan program Partial Least Square (PLS) versi 3.0 Berdasarkan hasil penelitian ini menunjukan bahwa Kesadaran Wajib Pajak, Sanksi Perpajakan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Kata kunci : Kesadaran wajib pajak, Sanksi perpajakan, Pemahaman perpajakan, Kepatuhan Wajib Pajak Orang Pribadi

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 430
NIM/NIDN Creators: 43216010008
Uncontrolled Keywords: Kesadaran wajib pajak, Sanksi perpajakan, Pemahaman perpajakan, Kepatuhan Wajib Pajak Orang Pribadi
Subjects: 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: 25 Aug 2022 03:31
Last Modified: 25 Aug 2022 06:42
URI: http://repository.mercubuana.ac.id/id/eprint/68406

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