PENGARUH SOSIALISASI PERPAJAKAN, SANKSI PERPAJAKAN, DAN PENERAPAN SISTEM E-FILING TERHADAP KEFATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Wajib Pajak Orang Pribadi UMKM yang Terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Cengkareng)

YOHANA, YOHANA (2022) PENGARUH SOSIALISASI PERPAJAKAN, SANKSI PERPAJAKAN, DAN PENERAPAN SISTEM E-FILING TERHADAP KEFATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Wajib Pajak Orang Pribadi UMKM yang Terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Cengkareng). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of the application of tar socialization, tax sanctions and the application of the e-fihing system to individual taxpayers. This type of research is quantitative research, using a questionnaire as a research instrument. The population includes 660 individual Umkm taxpayers registered at the Pratama Jakarta Cengkareng lax service office with a sample 0f87 people. Determination of the sample is done by convenience sampling method where convenience sampling is sampling based on the availability of elements and the ease of obtaining them. The data obtained in the form of answers from respondents were tabulated and processed using the SmartPLS version 3.0 application. The results of this study indicate that the implementation of taxation socialization, tax sanctions and the application of the e-fihing system have an effect on individual taxpayer compliance. Keywords. Implementation of Tax Socialization, Tax Sanctions, Implementation qf Efiling System, Individual Taxpayers Penelitian mi bertujuan untuk mengetahui tentang pengaruh penerapan sosialisasi perpajakan, sanksi perpajakan dan penerapan sistem e-fihing terhadap wajib pajak orang pribadi. Jenis penelitian ml adalah penelitian kuantitatif, dengan menggunakan kuisioner sebagai instrumen penelitian. Populasi meliputi 660 wajib pajak orang pribadi Umkm yang terdaftar di kantor pelayanan pajak pratama jakarta cengkareng dengan sampel sebanyak 87 orang. Penentuan sampel dilakukan dengan metode convenience sampling dimana convenience sampling adalah pengambilan sampel didasarkan pada ketersediaan elemen dan kemudahan untuk mendapatkannya. Data yang diperoleh berupa jawaban dan responden di tabulasi dan diolah menggunakan aplikasi SmartPLS versi 3.0.Hasil penelitian ml menunjukkan bahwa penerepanan sosialisasi perpajakanan, sanksi perpajakan dan penerapan sistem e-fihing berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Kata kunci : Penerapan Sosialisais Perpajakan, Sanksi Perpajakan, Penerapan Sistem B-filing, Wajib Pajak Orang Pribadi

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 311
NIM/NIDN Creators: 43216110272
Uncontrolled Keywords: Penerapan Sosialisais Perpajakan, Sanksi Perpajakan, Penerapan Sistem B-filing, Wajib Pajak Orang Pribadi
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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: 22 Feb 2023 08:24
Last Modified: 22 Feb 2023 08:24
URI: http://repository.mercubuana.ac.id/id/eprint/74289

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