PENGARUH PENGETAHUAN PERPAJAKAN, PERSEPSI WAJIB PAJAK PADA PENURUNAN TARIF PAJAK DAN PERSEPSI WAJIB PAJAK PADA EFISIENSI SISTEM MODERNISASI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN

WOGO, PETRUS PATERNUS (2023) PENGARUH PENGETAHUAN PERPAJAKAN, PERSEPSI WAJIB PAJAK PADA PENURUNAN TARIF PAJAK DAN PERSEPSI WAJIB PAJAK PADA EFISIENSI SISTEM MODERNISASI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN. S2 thesis, Universitas Mercu Buana - Menteng.

	Text (Cover) COVER #1 - Petrus Paternus Wogo.pdf Download (1MB)
	Text (Abstrak) ABSTRAK - Petrus Paternus Wogo.pdf Download (745kB)
	Text (Bab 1) BAB I - Petrus Paternus Wogo.pdf Restricted to Registered users only Download (1MB)
	Text (Bab 2) BAB II - Petrus Paternus Wogo.pdf Restricted to Registered users only Download (2MB)
	Text (Bab 3) BAB III - Petrus Paternus Wogo.pdf Restricted to Registered users only Download (1MB)
	Text (Bab 4) BAB IV - Petrus Paternus Wogo.pdf Restricted to Registered users only Download (3MB)
	Text (Bab 5) BAB V - Petrus Paternus Wogo.pdf Restricted to Registered users only Download (799kB)
	Text (Daftar Pustaka) DAFTAR PUSTAKA - Petrus Paternus Wogo.pdf Restricted to Registered users only Download (1MB)
	Text (Lampiran) LAMPIRAN - Petrus Paternus Wogo.pdf Restricted to Registered users only Download (2MB)
	Text (Form Keabsahan) Formulir Keabsahan - Petrus Paternus Wogo.pdf Restricted to Repository staff only Download (967kB)

Abstract

Meningkatkan penerimaan pajak masih menjadi tantangan besar bagi banyak negara, terutama dalam pertumbuhan ekonomi pascapandemi COVID-19. Kontribusi yang cukup besar dalam peningkatan penerimaan pajak antara lain diperoleh dari wajib pajak badan. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh pengetahuan perpajakan, persepsi penurunan tarif pajak, dan persepsi modernisasi administrasi perpajakan terhadap kepatuhan wajib pajak badan. Metode penelitian dalam penelitian ini menggunakan metode kuantitatif dengan pendekatan survey. Penelitian ini bertujuan untuk mempelajari 100 klien korporasi dari konsultan profesional pajak internasional. Teknik pengambilan sampel menggunakan convenience sampling. Hasil penelitian menemukan bahwa pengetahuan perpajakan, persepsi penurunan tarif pajak, dan persepsi modernisasi administrasi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak. Hasil penelitian ini berimplikasi bahwa sosialisasi dan edukasi perpajakan sangat penting bagi wajib pajak badan untuk meningkatkan kepatuhan wajib pajak badan. Kats Kunci : Pengetahuan Perpajakan, Persepsi Penurunan Tarif Pajak, Persepsi Modernisasi Administrasi Perpajakan, Kepatuhan Perpajakan, Wajib Pajak Badan Improving tax revenues remains a significant challenge for many countries, especially in growing the economy after the COVID-19 pandemic. A substantial contribution to increasing tax revenue, among others, is obtained from corporate taxpayers. This study aims to give empirical evidence regarding the effect of tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration on tax compliance among corporate taxpayers. The research method in this study uses quantitative methods with a survey approach. This research intends to study 100 corporate clients from international tax professional consultants. The sampling technique uses convenience sampling. The study finds that tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration significantly affect tax compliance. The results of this study implicate that tax socialization and education are critical for corporate taxpayers to boost corporate tax compliance. Keywords: tax knowledge, perceptions of reduced tax rates, perceptions of modernization of tax administration, tax compliance, corporate taxpayers.

Actions (login required)

View Item