PENGARUH PENGETAHUAN PERPAJAKAN, IMPLEMENTASI E-FILLING PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI NON KARYAWAN

WARYANTI, WARYANTI (2024) PENGARUH PENGETAHUAN PERPAJAKAN, IMPLEMENTASI E-FILLING PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI NON KARYAWAN. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to obtain empirical evidence regarding tax knowledge, implementation of e-filling and tax sanctions on taxpayer compliance. The sample in this study was non-employee individual taxpayers in Jabodetabek. Data analysis uses path data analysis using the help of the Smart PLS Version 4.0 data processing application. The results of this study show that the tax knowledge variable has a significant effect on taxpayer compliance, the e-filling implementation variable has a significant effect on taxpayer compliance, and the tax sanctions variable has a significant effect on taxpayer compliance. Keywords: Tax Knowledge, E-Filling, Tax Sanctions, Taxpayer Compliance Penelitian ini bertujuan untuk memperoleh bukti secara empiris tentang pengetahuan perpajakan, implementasi e-filling dan sanksi perpajakan terhadap kepatuhan wajib pajak. Sampel pada penelitian ini adalah wajib pajak orang pribadi non karyawan di Jabodetabek. Analisis data menggunakan analisis data jalur dengan menggunakan bantuan dari aplikasi olah data Smart PLS Versi 4.0. Hasil pada penelitian ini menunjukkan bahwa variabel pengetahuan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak, variabel implementasi e-filling berpengaruh signifikan terhadap kepatuhan wajib pajak, serta variabel sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak. Kata Kunci: Pengetahuan Perpajakan, E-Filling, Sanksi Perpajakan, Kepatuhan Wajib Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 079
Call Number: SE/32/24/059
NIM/NIDN Creators: 43220010069
Uncontrolled Keywords: Pengetahuan Perpajakan, E-Filling, Sanksi Perpajakan, Kepatuhan Wajib Pajak
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 001 Knowledge/Ilmu Pengetahuan > 001.01-001.09 Standard Subdivision of Knowledge/Subdivisi Standar dari Pengetahuan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum > 343 Military, Defense, Public Property, Public Finance, Tax, Trade (Commerce), Industrial Law/Militer, Pertahanan, Properti Publik, Keuangan Publik, Perpajakan, Perdagangan (Perdagangan), Hukum Industri
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 22 Apr 2024 05:43
Last Modified: 22 Apr 2024 05:43
URI: http://repository.mercubuana.ac.id/id/eprint/88119

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