NUGRAHA, YOGI (2024) PENGARUH DIGITALISASI LAYANAN PAJAK DAN PEMAHAMAN PERPAJAKAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DENGAN SANKSI PERPAJAKAN SEBAGAI VARIABEL INTERVENING (Studi Wajib Pajak Badan yang Terdaftar Pada DJP Kanwil Jakarta Barat). S2 thesis, Universitas Mercu Buana Jakarta.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (HAL COVER)
01 COVER.pdf Download (576kB) |
|
Text (ABSTRAK)
02 ABSTRAK.pdf Download (26kB) |
|
Text (BAB I)
03 BAB 1.pdf Restricted to Registered users only Download (731kB) |
|
Text (BAB II)
04 BAB 2.pdf Restricted to Registered users only Download (689kB) |
|
Text (BAB III)
05 BAB 3.pdf Restricted to Registered users only Download (652kB) |
|
Text (BAB IV)
06 BAB 4.pdf Restricted to Registered users only Download (1MB) |
|
Text (BAB V)
07 BAB 5.pdf Restricted to Registered users only Download (487kB) |
|
Text (DAFTAR PUSTAKA)
08 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (359kB) |
|
Text (LAMPIRAN)
09 LAMPIRAN.pdf Restricted to Registered users only Download (887kB) |
Abstract
The purpose of this research is to find out the effect of digitalization of tax services and tax understanding from taxpayers on the taxpayer compliance by using tax sanctions as an intervening variable. The sample and population of this study are corporate taxpayers registered in the tax office at the DJP West Jakarta area. The samples in this study werw totaled 112 samples. Research data comes from questionnaires distributed directly to the sample. Research data processing uses Smart PLS software. The findings show that digitalization has no impact on tax sanctions and taxpayer compliance. Taxpayer's tax knowledge influences tax sanctions and Taxpayer's tax compliance. Tax sanctions have an influence on taxpayer compliance. Tax sanctions cannot intervene in the digitalization of tax services for taxpayer compliance. Tax sanctions can intervene in the Taxpayer's tax understanding towards the Taxpayer's fulfillment of tax compliance. Keywords: Tax Compliance, Digitalization of Tax Services, Taxpayer Understanding of Taxation, Tax Sanction Penelitian bertujuan untuk mengetahui pengaruh digitalisasi pelayanan pajak dan pemahaman pajak dari Wajib Pajak kepada Tingkat kepatuhan Wajib Pajak dengan menjadikan sanksi pajak sebagai variable intervening. Sample dan populasi penelitian ini adalah Wajib Pajak badan yang terdaftar pada KPP yang berada di DJP Kanwil Jakarta Barat. Sampel yang dikumpulkan pada penelitian ini berjumlah 112 sampel. Data penelitian bersumber dari kuesioner yang dibagikan langsung kepada sample. Pengolahan data penelitian menggunakan software Smart PLS. Temuan menunjukkan bahwa digitalisasi tidak berdampak terhadap sanksi pajak atau kepatuhan Wajib Pajak. Pengetahuan pajak Wajib Pajak berpengaruh terhadap sanksi pajak dan kepatuhan pajak Wajib Pajak. Sanksi pajak memeberikan pengaruh pada kepatuhan dari Wajib Pajak. Sanksi pajak tidak bisa mengintervensi digitalisasi layanan pajak kepada kepatuhan Wajib Pajak. Sanksi pajak dapat mengintervensi pemahaman pajak Wajib Pajak terhadap pemenuhan kepatuhan perpajakan dari Wajib Pajak. Keywords: Kepatuhan Wajib Pajak, Digitalisasi Layanan Pajak, Pemahaman Perpajakan Wajib Pajak, Sanksi Paja
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CD/555. 24 001 |
| Call Number: | TA/55/24/002 |
| NIM/NIDN Creators: | 55521120045 |
| Uncontrolled Keywords: | Kepatuhan Wajib Pajak, Digitalisasi Layanan Pajak, Pemahaman Perpajakan Wajib Pajak, Sanksi Paja |
| 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 > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 24 Jan 2024 01:25 |
| Last Modified: | 17 Feb 2024 07:38 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/85505 |
Actions (login required)
 |
View Item |
