NUGROHO, DANANG (2023) STUDI FENOMENOLOGI : PEMAHAMAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Kasus Pada Mahasiswa Kelas Karyawan Reguler 2 Universitas Mercu Buana Menteng). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Several factors that can increase public compliance to pay taxes are understanding and awareness as well as sanctions of taxation. Understanding of taxation, namely public knowledge about what taxes are, the benefits of taxes and an understanding of how to calculate the amount of tax owed, deposit taxes, fill out tax payable letters (e-SPT) and report taxes on the applicable taxation system. While tax awareness is a state of awareness in which taxpayers understand and understand taxation. The purpose of this study was to find out the meaning of the understanding of individual taxpayers, especially in regular employee class 2 students at Mercu Buana Menteng University regarding their taxation. The type of research used in this research is qualitative with a phenomenological approach. Phenomenology is a study that studies visible phenomena, everything that arises is based on the personal experience of the source. The results of this research show that individual taxpayers, namely regular employee class 2 students at Mercu Buana Menteng University who the researchers interviewed understand and are aware of their taxation. Understand and be aware of the meaning of the definition of tax and know the procedures for reporting taxes properly. As well as the application of sanctions, which have an impact on compliance in terms of taxation so that they comply with paying and reporting their taxes. And the connection with the implementation of the self-assessment system that applies in Indonesia is that taxpayers calculate the amount of tax they owe, pay it to the state treasury and report their taxes voluntarily to the government. Keywords: Tax Understanding, Tax Awareness, Taxpayer Compliance and Self Assessment System. Beberapa faktor yang dapat meningkatkan kepatuhan masyarakat untuk membayar pajak adalah pemahaman dan kesadaran serta sanksi akan perpajakan. Pemahaman perpajakan yaitu pengetahuan masyarakat tentang apa itu pajak, manfaat dari pajak serta paham mengenai cara perhitungan besaran pajak terutangnya, penyetoran pajak, pengisian surat pajak terutang (e-SPT) dan pelaporan pajak pada sistem perpajakan yang berlaku. Sedangkan kesadaran perpajakan adalah keadaan sadar dimana wajib pajak paham dan mengerti tentang perpajakan. Tujuan penelitian ini adalah untuk mengetahui makna dari pemahaman wajib pajak orang pribadi terutama pada mahasiswa kelas karyawan reguler 2 Universitas Mercu Buana Menteng terkait perpajakannya. Jenis penelitian yang digunakan pada penelitian ini adalah kualitatif dengan pendekatan fenomenologi. Fenomenologi adalah sebuah studi yang mempelajari tentang fenomena yang nampak, segala hal yang muncul berdasarkan pengalaman diri dari narasumber tersebut. Hasil dari penelitian ini menunjukkan wajib pajak orang pribadi yaitu mahasiswa kelas karyawan reguler 2 Universitas Mercu Buana Menteng yang peneliti wawancarai paham dan sadar terhadap perpajakannya. Paham dan sadar akan makna definisi pajak dan mengetahui tata cara pelaporan pajak dengan baik. Serta penerapan sanksi yang diberikan, yang berdampak pada kepatuhan dalam hal perpajakan sehingga mereka patuh untuk membayar dan melaporkan pajaknya. Dan keterkaitan dengan pelaksanaan self assessment system yang berlaku di Indonesia yaitu wajib pajak menghitung besaran pajak terutangnya, membayar ke kas negara serta melaporkan pajaknya secara sukarela kepada pemerintah. Kata kunci : Pemahaman Pajak, Kesadaran Pajak, Kepatuhan Wajib Pajak dan Self Assessment System.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43221120026 |
| Uncontrolled Keywords: | Kata kunci : Pemahaman Pajak, Kesadaran Pajak, Kepatuhan Wajib Pajak dan Self Assessment System. Keywords: Tax Understanding, Tax Awareness, Taxpayer Compliance and Self Assessment System. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SITI NOVI NUR CAHYANI |
| Date Deposited: | 13 Oct 2023 07:54 |
| Last Modified: | 13 Oct 2023 07:54 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/82475 |
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