PENGARUH TARIF PAJAK, KESADARAN WAJIB PAJAK DAN PELAYANAN PAJAK TERHADAP KEPATUHAN PAJAK DI MASA PANDEMI COVID-19 (Studi Empiris Pada Wajib Pajak Orang Pribadi di PT Bhakti Idola Tama)

STEPHANY, RAMADHINI (2022) PENGARUH TARIF PAJAK, KESADARAN WAJIB PAJAK DAN PELAYANAN PAJAK TERHADAP KEPATUHAN PAJAK DI MASA PANDEMI COVID-19 (Studi Empiris Pada Wajib Pajak Orang Pribadi di PT Bhakti Idola Tama). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of tax rates, taxpayer awareness and tax services on tax compliance during the Covid-19 pandemic. The object of this research is the individual taxpayer at PT. Bhakti Idola Tama, West Jakarta. This research was conducted on 60 respondents, using a quantitative descriptive approach by distributing questionnaires. The results of this study indicate that the tax rate has no significant effect on individual taxpayer compliance. Taxpayer awareness has a significant and significant effect on individual taxpayer compliance. Tax services have no significant effect on individual taxpayer compliance. Keywords: Tax Rates, Taxpayer Awareness, Tax Services, Taxpayer Compliance Penelitian ini bertujuan untuk menganalisis Pengaruh Tarif Pajak, Kesadaran Wajib Pajak dan Pelayanan Pajak Terhadap Kepatuhan Pajak di Masa Pandemi Covid19. Objek penelitian ini adalah Wajib Pajak Orang Pribadi di PT. Bhakti Idola Tama Jakarta Barat. Penelitian ini dilakukan terhadap 60 responden, menggunakan pendekatan deskriptif kuantitatif dengan menyebarkan kuesioner. Hasil penelitian ini menyatakan Tarif Pajak tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak orang pribadi. Kesadaran wajib pajak berpengaruh dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Pelayanan pajak tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak orang pribadi. Kata Kunci : Tarif Pajak, Kesadaran Wajib Pajak, Pelayanan Pajak, Kepatuhan Wajib Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 221
Call Number: SE/32/22/146
NIM/NIDN Creators: 43218110219
Uncontrolled Keywords: Tarif Pajak, Kesadaran Wajib Pajak, Pelayanan Pajak, Kepatuhan Wajib Pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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: 21 Nov 2022 04:28
Last Modified: 21 Nov 2022 04:28
URI: http://repository.mercubuana.ac.id/id/eprint/71801

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