PENGARUH KEPERCAYAAN TERHADAP PEMERINTAH, PENGETAHUAN PERPAJAKAN, RELIGIUSITAS, DAN PERSEPSI SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Wajib Pajak Orang Pribadi di KPP Pratama Cikarang )

GULTOM, DESIMA (2022) PENGARUH KEPERCAYAAN TERHADAP PEMERINTAH, PENGETAHUAN PERPAJAKAN, RELIGIUSITAS, DAN PERSEPSI SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Wajib Pajak Orang Pribadi di KPP Pratama Cikarang ). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Tax compliance has long been a problem for governments around the world, including Indonesia. Trust in the government can be understood as something reciprocal and reciprocal that must be carried out by both parties, namely the government itself and the community and applies reciprocally. Responsive government that will have an impact on taxpayers, information received by taxpayers, even the attachment of taxpayers to their religion can control taxpayers in acting even in the imposition of sanctions received by taxpayers that affect tax compliance in Indonesia. Trust in government, Knowledge of taxation, this study uses quantitative data using a questionnaire distributed online (google form) to 99 samples registered at KPP Pratama Cikarang. The data collection technique used the accidental sampling technique. The results of the data analysis showed thatTrust in government, Knowledge of taxation, religiosity and perception of tax sanctionspositive and significant effect on the compliance of individuals registered with KPP Pratama Cikarang Keywords:Trust in Government, Knowledge of Taxation, Religiosity, Perception of Tax Sanctions, Tax Compliance. Kepatuhan perpajakan telah lama menjadi permasalahan bagi pemerintahan di seluruh dunia termasuk Indonesia. Kepercayaan pada pemerintah bisa dipahami sebagai sesuatu timbal balik dan timbal balik yang harus dilakukan oleh kedua belah pihak yaitu pemerintah itu sendiri dan masyarakat serta berlaku secara timbal balik. Pemerintah yang responsif yang akan berdampak bagi wajib pajak , informasi - informasi yang diterima oleh wajib pajak , bahkan keterikatan wajib pajak terhadap agamanya dapat mengendalikan wajib pajak dalam bertindak bahkan dalam pengenaaan sanksi-sanksi yang diterima wajib pajak yang mempengaruhi kepatuhan perpajakan di Indonesia. Kepercayaan terhadap pemerintah, Pengetahuan perpajakan, religiusitas dan persepsi sanksi pajak dianggap dapat mempengaruhi kepatuhan wajib pajak diungkap secara langsung dengan menggunakan tekhnik anilisis regresi linear berganda menggunakan SPSS versi 24. Penelitian ini menggunakan data kuantitatif dengan menggunakan kuesioner yang disebar secara online (google form) kepada 99 sampel yang terdaftar di KPP Pratama Cikarang. Teknik pengumpulan data menggunakan teknik accidental sampling Hasil analisis data menunjukkan bahwa Kepercayaan terhadap pemerintah, Pengetahuan perpajakan, religiusitas dan persepsi sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan orang pribadi yang terdaftar di KPP Pratama Cikarang Kata kunci:- Kepercayaan terhadap Pemerintah, Pengetahuan Perpajakan, Religiusitas, Persepsi sanksi Pajak, kepatuhan pajak,

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518110054
Uncontrolled Keywords: Keywords:Trust in Government, Knowledge of Taxation, Religiosity, Perception of Tax Sanctions, Tax Compliance. Kepercayaan terhadap Pemerintah, Pengetahuan Perpajakan, Religiusitas, Persepsi sanksi Pajak, kepatuhan pajak. MAKSI, MAGISTER AKUNTANSI
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: RIA SYAFITRI
Date Deposited: 02 Sep 2022 04:30
Last Modified: 02 Sep 2023 02:32
URI: http://repository.mercubuana.ac.id/id/eprint/68786

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