YUNITASARI, DESY (2020) PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR WILAYAH DIREKTORAT JENDRAL PAJAK JAKARTA TIMUR. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to analyze the influence factors of the level of individual taxprayers compliance who have professional job in the East Jakarta regional tax office. Data collected by distributing questionnaires to 243 selected respondents, who were distributed randomly to theregistered at the East Jakarta regional tax office. Samples were selected purposively and carried out only once (cross section). The data obtained were then analyzed using Partial Least Square and strengthened by independent sample T-test testing to compare trends in behavior change from the sample. Analysis and testing results show that Tax Knowledge, Tax Socialization and Tax Sanction significantly and positively affect tax compliance of individual taxpayers in the East Jakarta regional tax office. Keyword : Tax Knowledge, Tax Socialization, Tax Sanctions, Tax Compliance Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi tingkat kepatuhan Wajib Pajak orang pribadi yang memiliki pekerjaan profesional di KPP Wilayah Jakarta Timur. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada 243 responden terpilih, yang disebarkan secara acak hingga terdaftar di KPP Wilayah Jakarta Timur. Sampel dipilih secara purposif dan dilakukan hanya satu kali. Data yang diperoleh kemudian dianalisis menggunakan Partial Least Square dan diperkuat dengan uji independent sample T-test untuk membandingkan perubahan perilaku dari sampel. Hasil analisis dan pengujian menunjukkan bahwa Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Sanksi Perpajakan berpengaruh secara signifikan dan positif terhadap kepatuhan wajib pajak orang pribadi di Kanwil DJP Jakarta Timur Kata kunci : Pengetahuan Pajak, Sosialisasi Perpajakan, Sanksi Perpajakan, Kepatuhan Pajak
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55517110032 |
| Uncontrolled Keywords: | Pengetahuan Pajak, Sosialisasi Perpajakan, Sanksi Perpajakan, Kepatuhan Pajak |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 18 Oct 2023 01:13 |
| Last Modified: | 18 Oct 2023 01:13 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/82717 |
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