PENGARUH KEADILAN, SISTEM PERPAJAKAN, PENGAWASAN PAJAK TERHADAP PENGGELAPAN PAJAK (TAX EVASION)

TAMARA, PANIH (2022) PENGARUH KEADILAN, SISTEM PERPAJAKAN, PENGAWASAN PAJAK TERHADAP PENGGELAPAN PAJAK (TAX EVASION). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax is the highest income of the country originating from within the country. But in reality there are many taxpayers who violate their tax obligations by carrying out tax evasion. This study aims to analyze the effect of Justice, Taxation System, Tax Control on Tax Evasion. The population of this study is the Individual Taxpayer in the West Jakarta area. This research was conducted on Individual Taxpayers using a descriptive approach. This research was conducted on 100 respondents. Data processing using SPSS version 23 with descriptive statistical analysis, data quality testing, classic assumption tests and hypothesis testing. The results of this study indicate that justice has a positive effect on tax evasion, the taxation system has a negative effect on tax evasion, and tax control has a positive effect on tax evasion. Keywords: justice, taxation system, tax control, tax evasion Pajak merupakan pendapatan tertinggi Negara yang berasal dari dalam negeri. Namun pada kenyataannya ada banyak wajib pajak yang melanggar kewajiban perpajakannya dengan melakukan penggelapan pajak. Penelitian ini bertujuan untuk menganalisis pengaruh Keadilan, Sistem Perpajakan, Pengawasan Pajak terhadap Penggelapan Pajak. Populasi dari penelitian ini pada Wajib Pajak Orang Pribadi di daerah Jakarta Barat. Penelitian ini dilakukan terhadap Wajib Pajak Orang Pribadi dengan menggunakan pendekatan deskriptif. Penelitian ini dilakukan terhadap 100 responden. Pengolahan data menggunakan program SPSS versi 23 dengan analisis statistik deskriptif, uji kualitas data, uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukan bahwa keadilan berpengaruh positif terhadap penggelapan pajak, sistem perpajakan berpengaruh negatif terhadap penggelapan pajak, dan pengawasan pajak berpengaruh positif terhadap penggelapan pajak. Kata kunci : keadilan, sistem perpajakan, pengawasan pajak, penggelapan pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 196
NIM/NIDN Creators: 43215110369
Uncontrolled Keywords: keadilan, sistem perpajakan, pengawasan pajak, penggelapan pajak.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 03 Nov 2022 07:40
Last Modified: 03 Nov 2022 07:40
URI: http://repository.mercubuana.ac.id/id/eprint/71245

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