ZALFAA, NABILA GHINNA (2023) PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, SELF ASSESSMENT SYSTEM DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Pondok Gede). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
This study aims to test empirically the influence of tax knowledge, tax socialization, self assessment system, and the quality of fiscus service on taxpayer compliance. This analysis uses independent variables, namely tax knowledge, tax socialization, self assessment system, and the quality of tax services. The dependent variable is taxpayer compliance. The method used in this research is quantitative-associative causal and the type of data used is primary data. The population in this study are individual taxpayers who are registered at KPP Pratama Pondok Gede. The sample used was 100 respondents determined using the slovin formula with the accidental sampling method. Data collection was carried out by distributing questionnaires. The statistical test used to test hypothesis Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with SmartPLS Version 3.2.9 Program. The results obtained from this study tax knowledge, tax socialization, selfassessment system and the quality of fiscus service have a positive and significant impact on taxpayer compliance. Keywords : Knowledge of Taxation, Socialization of Taxation, Self Assessment System, Fiscus Service Quality, Taxpayer Compliance. Penelitian ini bertujuan untuk menguji secara empiris pengaruh pengetahuan perpajakan, sosialisasi perpajakan, self assessment system, dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak. Analisis ini menggunakan variabel independen yaitu pengetahuan perpajakan, sosialisasi perpajakan, self assessment system, dan kualitas pelayanan fiskus. Variabel dependennya adalah kepatuhan wajib pajak. Metode yang digunakan dalam penelitian ini adalah kuantitatif-asosiatif kausal dan jenis data yang digunakan merupakan data primer. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Pondok Gede. Sampel yang digunakan sebanyak 100 responden ditentukan menggunakan rumus slovin dengan metode pengambilan sampel accidental sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner. Metode pengujian statistik menggunakan hipotesis Structural Equation Modeling (SEM) yang diolah menggunakan aplikasi SmartPLS Versi 3.2.9. Hasil yang didapatkan dari penelitian ini pengetahuan perpajakan, sosialisasi perpajakan, self assessment system dan kualitas pelayanan fiskus memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kata kunci : Pengetahuan Perpajakan, Sosialisasi Perpajakan, Self Assessment System, Kualitas Pelayanan Fiskus, Kepatuhan Wajib Pajak.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 23 001 |
| NIM/NIDN Creators: | 43219210044 |
| Uncontrolled Keywords: | Pengetahuan Perpajakan, Sosialisasi Perpajakan, Self Assessment System, Kualitas Pelayanan Fiskus, Kepatuhan Wajib Pajak. |
| 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 maisyaroh |
| Date Deposited: | 17 Oct 2023 05:48 |
| Last Modified: | 17 Oct 2023 05:48 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/82673 |
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