WAHYUNI, INDAH (2022) PENGARUH KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL MODERASI (Survei pada KPP Pratama Duren Sawit). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Tingkat kepatuhan wajib pajak dapat memengaruhi besarnya penerimaan pajak sebuah negara. Diperlukan partisipasi dari wajib pajak guna menjalankan kewajiban perpajakannya agar target penerimaan pajak tercapai. Tujuan penelitian ini adalah mengkaji pengaruh kualitas pelayanan fiskus dan sanksi perpajakan, dengan menggunakan kesadaran wajib pajak sebagai variabel moderasi pada kepatuhan wajib pajak orang pribadi di KPP Pratama Duren Sawit. Populasi yang dipergunakan yaitu pajak orang pribadi yang terdata di KPP Pratama Duren Sawit. Teknik pengambilan sampelnya dilakukan dengan mempergunakan simple random sampling. Sampel yang dipergunakan berjumlah 100 orang. Data dianalisis dengan model SEM menggunakan Smart PLS. Hasil ini memperlihatkan bahwasanya sanksi perpajakan serta kualitas pelayanan fiskus ada pengaruh positif signifikan terhadap kepatuhan wajib pajak. Sedangkan kesadaran wajib pajak mampu memoderasi sanksi perpajakan dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak. Kata Kunci : Kepatuhan wajib pajak, kualitas pelayanan fiskus, sanksi perpajakan, kesadaran wajib pajak. Taxpayers’ compliance can alter the amount of tax revenue of a country. The compliance of taxpayers in fulfilling these tax obligations is required to meet the set tax revenue target. The goal of this study is to study the effect of tax service quality and tax penalties, using the compliance of taxpayers as a moderating variable towards individual taxpayers in KPP Pratama Duren Sawit. The population used for this study is the registered individual taxpayers of KPP Pratama Duren Sawit. Simple random sampling is used for the sample-gathering method. This study has 100 samples selected from the population. The data gathered are analyzed through Structural Equation Modeling (SEM) using SmartPLS. The result of this study shows the quality of tax service as well as tax penalties pose a positive, significant effect towards the compliance of taxpayers. Additionally, taxpayers' awareness can moderate tax penalties and tax service quality against taxpayers’ compliance. Keyword: Taxpayers’ compliance, tax penalties, tax service quality, taxpayers’ awareness
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55519110021 |
| Uncontrolled Keywords: | Kata Kunci : Kepatuhan wajib pajak, kualitas pelayanan fiskus, sanksi perpajakan, kesadaran wajib pajak. Keyword: Taxpayers’ compliance, tax penalties, tax service quality, taxpayers’ awareness. |
| 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: | SITI NOVI NUR CAHYANI |
| Date Deposited: | 12 Jan 2023 07:30 |
| Last Modified: | 12 Jan 2023 07:30 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/73361 |
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