PENGARUH KOMPLEKSITAS DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN BIAYA KEPATUHAN SEBAGAI VARIABEL INTERVENING (Survey Pada Wajib Pajak Badan di Jakarta)

PRADIPTA, INDIRA (2023) PENGARUH KOMPLEKSITAS DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN BIAYA KEPATUHAN SEBAGAI VARIABEL INTERVENING (Survey Pada Wajib Pajak Badan di Jakarta). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk mengetahui bukti empiris adanya pengaruh kompleksitas dan pengetahuan pajak terhadap biaya kepatuhan, adanya pengaruh biaya kepatuhan terhadap kepatuhan wajib pajak badan, adanya pengaruh kompleksitas dan pengetahuan pajak terhadap kepatuhan wajib pajak badan, serta adanya pengaruh biaya kepatuhan dalam memediasi pengaruh kompleksitas dan pengetahuan pajak terhadap kepatuhan wajib pajak badan. Pengumpulan data dalam penelitian ini dilakukan dengan menggunakan kuesioner yang disebar kepada wajib pajak badan yang terdaftar di KPP Wajib pajak besar di Jakarta. Kuesioner yang disebar berjumlah 124, dan hanya 110 kuesioner yang diterima kembali dan memiliki validitas dan reliabilitas yang layak untuk digunakan dalam penelitian ini. Hipotesis dalam penelitian ini diuji menggunakan analisis partial least square dengan bantuan software Smart PLS versi 4.0. Hasil penelitian ini menunjukkan bahwa kompleksitas dan pengetahuan pajak berpengaruh terhadap biaya kepatuhan, Biaya kepatuhan secara negatif berpengaruh signifikan terhadap kepatuhan wajib pajak badan, sedang kompleksitas dan pengetahuan pajak berpengaruh terhadap kepatuhan wajib pajak badan. Disamping itu, biaya kepatuhan dapat memediasi pengaruh kompleksitas pajak terhadap kepatuhan wajib pajak. Biaya kepatuhan juga dapat memediasi pengaruh pengetahuan pajak terhadap kepatuhan wajib pajak badan di jakarta. This research aims to obtain empirical evidence about the influence of tax complexity and tax knowledge on compliance cost, the influence of compliance cost on corporate tax compliance, the influence of tax complexity and tax knowledge on corporate tax compliance, as well as the influence of compliance cost on mediating the influence of tax complexity and tax knowledge on corporate tax compliance. Data collection in this study using questionnaires distributed to corporate tax payers who were registered at the Large Tax Office in Jakarta. The questionnaire distributed amounted to 124, and there were only 110 questionnaires received back and all had validity and reliability worthy to be used in this study. The hypothesis in this study was tested using partial least square analysis with the help of Smart PLS version 4.0 software. The results of this study indicate that tax complexity and tax knowledge have a significant effect on the compliance cost, the compliance cost is negatively have an effect on the corporate tax compliance, while tax complexity and tax knowledge also have a significant effect on the corporate tax compliance. In addition, compliance costs can mediate the effect of tax complexity on taxpayer compliance. Compliance costs can also mediate the effect of tax knowledge on corporate taxpayer compliance in Jakarta.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55520110027
Uncontrolled Keywords: Kompleksitas pajak, Pengetahuan Pajak, Biaya Kepatuhan, Kepatuhan Pajak Tax Complexity, Tax Knowledge, Compliance Cost, Tax Compliance
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: WIDYA AYU PUSPITA NINGRUM
Date Deposited: 23 Jan 2024 04:52
Last Modified: 23 Jan 2024 04:52
URI: http://repository.mercubuana.ac.id/id/eprint/85497

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