PARHUSIP, MINERVA FERONIKA (2022) PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MASA PANDEMI COVID-19 (Studi Kasus : Wajib Pajak Orang Pribadi yang Bekerja di Jakarta Pusat Tahun 2022). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
This study aims to examine the effect of taxpayer awareness, taxpayer knowledge, and tax sanctions on individual taxpayer compliance working in Central Jakarta in 2022. The independent variables in this study are taxpayer awareness, taxpayer knowledge, and tax sanctions. While the dependent variable in this study is individual taxpayer compliance. The type of data used is primary data by questionnaires. The sample collection method used Accidental Sampling. Respondents in this study were individual taxpayers who worked in Central Jakarta in 2022. The data analysis method used in this research is multiple regression analysis with SPSS Version 25 program. Based on the results of this study indicate that taxpayer awareness and knowledge of taxpayers have a significant effect on individual taxpayer compliance, while tax sanctions have no significant effect on individual taxpayer compliance. Keywords: Taxpayer Awareness, Tax Sanctions, Individual Taxpayer Compliance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218110116 |
| Uncontrolled Keywords: | Kesadaran Wajib Pajak, Sanksi Pajak, Kepatuhan Wajib Pajak Orang Pribadi. Taxpayer Awareness, Tax Sanctions, Individual Taxpayer Compliance. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | RIA SYAFITRI |
| Date Deposited: | 06 Oct 2022 02:51 |
| Last Modified: | 14 Nov 2022 06:25 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/69959 |
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