HANAFI, M. MILZAM AVERUS (2024) PENGARUH KESADARAN PAJAK, SANKSI PAJAK, KUALITAS PELAYANAN FISKUS, DAN LINGKUNGAN SOSIAL TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN SERANG. S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
01 COVER.pdf Download (1MB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
02 BAB 1.pdf Restricted to Registered users only Download (746kB) |
|
|
Text (BAB II)
03 BAB 2.pdf Restricted to Registered users only Download (851kB) |
|
|
Text (BAB III)
04 BAB 3.pdf Restricted to Registered users only Download (1MB) |
|
|
Text (BAB IV)
05 BAB 4.pdf Restricted to Registered users only Download (1MB) |
|
|
Text (BAB V)
06 BAB 5.pdf Restricted to Registered users only Download (438kB) |
|
|
Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (567kB) |
|
|
Text (LAMPIRAN)
08 LAMPIRAN.pdf Restricted to Registered users only Download (896kB) |
Abstract
One of the largest state revenues comes from the taxation sector. Tax revenue is the main source of financing and national development to improve people's welfare. One of the tax revenues comes from Income Tax (PPh). Tax awareness, sanctions, quality of service from the tax authorities, and the social environment are some of the factors that affect taxpayer compliance. This study aims to determine the effect of tax awareness, tax sanctions, quality of tax administration services, and the social environment on taxpayer compliance in paying taxes. Sampling was carried out using a random sampling technique with a total sample of 100. This study used a quantitative research method. The research data was processed using SPSS version 27. Based on the results of this study, it shows that tax awareness has an effect on taxpayer compliance. tax sanctions has an effect on Taxpayer Compliance, Fiskus Service Quality has an effect on Taxpayer Compliance and the Social Environment has no effect on Taxpayer Compliance Salah satu penerimaan negara terbesar berasal dari sektor perpajakan. Penerimaan pajak adalah sumber utama pembiyaan dan pembangunana nasional untuk meningkatkan kesejahteraan masyarakat. Salah satu penerimaan pajak berasal dari Pajak Penghasilan (PPh). Kesadaran pajak, sanksi, kualitas pelayanan fiskus, dan lingkungan sosial menjadi beberapa faktor yang mempengaruhi Kepatuhan Wajib Pajak. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran pajak, sanksi pajak, kualitas pelayanan fiskus, dan lingkungan sosial terhadap kepatuhan wajib pajak dalam membayar pajak. Pengambilan sampel dilakukan dengan menggunakan teknik random sampling dengan jumlah sampel sebanyak 200. Penelitian ini menggunakan metode penelitian kuantitatif. Data penelitian ini diolah menggunakan SPSS versi 27. Berdasarkan hasil penelitian ini menunjukan hasil bahwa Kesadaran pajak berpengaruh terhadap Kepatuhan Wajib Pajak. Sanksi Pajak berpengaruh terhadap Kepatuhan Wajib Pajak, Kualitas Pelayanan Fiskus berpengaruh terhadap Kepatuhan Wajib Pajak dan Lingkungan Sosial tidak berpengaruh terhadap Kepatuhan Wajib Pajak
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 24 223 |
| NIM/NIDN Creators: | 43218010134 |
| Uncontrolled Keywords: | Kesadaran Pajak, Sanksi Pajak, Kualitas Pelayanan Fiskus, Lingkungan Sosial, dan Kepatuhan Wajib pajak |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 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: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ANANDA NADIRA PUTRI |
| Date Deposited: | 25 Sep 2024 07:00 |
| Last Modified: | 25 Sep 2024 07:00 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/91794 |
Actions (login required)
 |
View Item |
