PENGARUH KEADILAN, LOVE OF MONEY, SISTEM PERPAJAKAN, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION). (Studi Empiris pada KPP Pratama Jakarta Cengkareng)

NURLAELA, NURLAELA (2023) PENGARUH KEADILAN, LOVE OF MONEY, SISTEM PERPAJAKAN, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION). (Studi Empiris pada KPP Pratama Jakarta Cengkareng). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of justice, love of money, money system, service quality, and Tax sanctions against tax evasion (tax evasion) on KPP Pratama Jakarta Cengkareng. The population of individual taxpayers who solely receive income from work in 2016-2020 are registered with KPP Pratama Jakarta Cengkareng. The number of respondents is as many as 100. Data analysis used is statistical analysis in the form of multiple linear regression tests with the help of SPSS application program version 26 with the results of the variable justice, taxation system and taxation sanctions have a positive and significant effect, while the variable love of money and service quality have a negative and significant effect on tax evasion (tax evasion). Keywords: Justice, Love Of Money, Taxation System, Service Quality, Tax Sanctions, Tax evasion. Penelitian ini bertujuan untuk mengetahui Pengaruh Keadilan, Love Of Money, Sistem Perpajakan, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Penggelapan Pajak (Tax Evasion) Pada KPP Pratama Jakarta Cengkareng. Populasi oleh Wajib Pajak Orang Pribadi yang semata-mata menerima penghasilan dari pekerjaan tahun 2016-2020 yang terdaftar di KPP Pratama Jakarta Cengkareng. Jumlah responden sebanyak 100 responden. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda dengan bantuan program aplikasi SPSS versi 26 dengan hasil variable keadilan, system perpajakan, sanksi perpajakan berpengaruh positif dan signifikan, sedangkan variable love of money dan kualitas pelayanan berpengaruh negatif dan signifikan terhadap penggelapan perpajakan (tax evasion). Kata kunci : Keadilan, Love Of Money, Sistem Perpajakan, Kualitas Pelayanan, Sanksi Perpajakan, Penggelapan Pajak, Tax evasion

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 005
Call Number: SE/32/23/031
NIM/NIDN Creators: 43218010195
Uncontrolled Keywords: Keadilan, Love Of Money, Sistem Perpajakan, Kualitas Pelayanan, Sanksi Perpajakan, Penggelapan Pajak, Tax evasion
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat 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
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: 10 Mar 2023 04:14
Last Modified: 10 Mar 2023 04:14
URI: http://repository.mercubuana.ac.id/id/eprint/74964

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