UTAMI, IVIRA SRI WIDIYANTI BUDI (2022) PENGARUH INSENTIF PAJAK, SISTEM ONLINE, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEADILAN PAJAK SEBAGAI VARIABEL MODERASI. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to empirically prove the application of tax incentives, online systems, education level on tax compliance with tax justice as moderating variables at KPP Pratama Surabaya Gubeng. The research data used came from questionnaires which were collected using a survey method. The number of respondents presented is 100 people, the analytical tool used in this study is Smart PLS 3.0. The results of the study prove that the application of tax incentives and education level have a positive and significant effect on tax compliance, while the application of the online system has no significant effect on tax compliance, the application of tax justice does not significantly moderate tax incentives and education level on tax compliance, and the application of tax justice significantly moderate the online system for tax compliance. Moderation test results show that there are two types of moderation, namely potential moderation (moderation homologiser) and pure moderation (pure moderation). The moderating potential shows that the tax equity variable has the potential to be a moderating variable in the research model that was formed, while pure moderation is a variable that moderates the relationship between the online system and tax compliance where the pure moderating variable is not an independent (free) variable. Keywords: Tax incentives, Online System, Education level, Tax justice, Tax compliance. Penelitian ini bertujuan untuk membuktikan secara empiris penerapan insentif pajak, sistem online, tingkat pendidikan terhadap kepatuhan pajak dengan keadilan pajak sebagai variabel moderasi pada KPP Pratama Surabaya Gubeng. Data penelitian yang digunakan berasal dari kuesioner yang dikumpulkan dengan menggunakan metode survei. Jumlah responden yang disajikan sebanyak 100 orang, alat analisis yang digunakan dalam penelitian ini adalah Smart PLS 3.0. Hasil penelitian membuktikan bahwa penerapan insentif pajak dan tingkat pendidikan berpengaruh positif dan signifikan terhadap kepatuhan pajak, sedangkan penerapan sistem online tidak berpengaruh secara signifikan terhadap kepatuhan pajak, penerapan keadilan pajak tidak memoderasi secara signifikan insentif pajak dan tingkat pendidikan terhadap kepatuhan pajak, dan penerapan keadilan pajak memoderasi secara signifikan sistem online terhadap kepatuhan pajak. Hasil uji moderasi menunjukkan bahwa terdapat dua jenis moderasi yaitu potensial moderasi (homologiser moderasi) dan moderasi murni (pure moderasi). potensial moderasi menunjukkan bahwa variabel keadilan pajak berpotensi menjadi variabel moderasi pada model penelitian yang dibentuk sedangkan moderasi murni merupakan variabel yang memoderasi hubungan sistem online dan kepatuhan pajak dimana variabel moderasi murni tidak menjadi variabel independen (bebas). Kata kunci : Insentif pajak, Sistem Online, Tingkat pendidikan, Keadilan pajak, Kepatuhan pajak.
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