KHAIRULLAH, DIMAS (2022) PENGARUH PEMAHAMAN PERPAJAKAN, SELF ASSESSMENT SYSTEM, RELIGIUSITAS, DAN TARIF PAJAK TERHADAP TAX EVASION (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Jakarta Duren Sawit). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman perpajakan, self assessment system, religiusitas dan tarif pajak terhadap tax evasion. Jenis penelitian yang digunakan adalah penelitian kuanitatif. Jenis data dalam penelitian ini adalah data primer dengan menyebarkan kuesioner secara langsung kepada responden yang diteliti. Populasi penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Duren Sawit. Teknik pengambilan sampling yang digunakan adalah teknik accidental sampling atau covenience sampling dengan menggunakan rumus slovin sehingga dapat menentukan jumlah sampel dan penelitian ini sebanyak 100 wajib pajak orang pribadi yang terdaftar KPP Pratama Jakarta Duren Sawit. Model analisis yang digunakan adalah analisis regresi linear berganda. Hasil pengujian yang diperoleh dengan tingkat berpengaruh 5% (0,05). Hasil yang terdapat dalam penelitian ini adalah Pemahaman Perpajakan berpengaruh Positif terhadap tax evasion, Self Assessmnet Sytem berpengaruh negatif terhadap tax evasion, religiusitas tidak berpengaruh terhadap tax evasion dan tarif pajak berpengaruh negatif terhadap tax evasion. Kata kunci: Pemahaman perpajakan, Self assessment system, Religiusitas, Tarif Pajak dan Tax Evasion ABSTRACT This study aims to determine the effect of understanding taxation, selfassessment system, religiosity and tax rates on tax evasion. The type of research used is quantitative research. The type of data in this study is primary data by distributing questionnaires directly to the respondents being studied. The population of this study is an individual taxpayer registered at KPP Pratama Jakarta Duren Sawit. The sampling technique used is accidental sampling or covenience sampling using the slovin formula so that it can determine the number of samples and this research is 100 individual taxpayers registered with KPP Pratama Jakarta Duren Sawit. The analytical model used is multiple linear regression analysis. The test results obtained with an influential level of 5% (0.05). The results contained in this study are Tax Understanding has a positive effect on tax evasion, Self Assessment System has a negative effect on tax evasion, religiosity has no effect on tax evasion and tax rates have a negative effect on tax evasion. Keywords: Understanding of taxation, Self assessment system, Religiosity, Tax Rates and Tax Evasion
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK 22 031 |
| NIM/NIDN Creators: | 43218210050 |
| Uncontrolled Keywords: | Kata kunci: Pemahaman perpajakan, Self assessment system, Religiusitas, Tarif Pajak dan Tax Evasion |
| Subjects: | 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.3 Programs/Program |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 07 Oct 2022 03:29 |
| Last Modified: | 07 Oct 2022 03:29 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/70109 |
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