PUTRI, MEYLINDA SUKAMTO (2024) PENGARUH PENGETAHUAN PAJAK, PENERAPAN SELF ASSESSMENT SYSTEM, DANSANKSI PERPAJAKAN TERHADAP KEPATUHANWAJIB PAJAK(Studi Empiris Wajib Pajak UMKM yang terdaftardi KPP Pratama Pondok Aren). S1 thesis, Universitas Mercu Buana.
|
Text (HAL COVER)
01 COVER.pdf Download (365kB) | 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 (188kB) |
|
|
Text (BAB II)
03 BAB 2.pdf Restricted to Registered users only Download (193kB) |
|
|
Text (BAB III)
04 BAB 3.pdf Restricted to Registered users only Download (203kB) |
|
|
Text (BAB IV)
05 BAB 4.pdf Restricted to Registered users only Download (274kB) |
|
|
Text (BAB V)
06 BAB 5.pdf Restricted to Repository staff only Download (170kB) |
|
|
Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (154kB) |
|
|
Text (LAMPIRAN)
08 LAMPIRAN.pdf Restricted to Registered users only Download (1MB) |
Abstract
The level of annual tax return reporting is certainly one of the factors in the level of tax compliance, where taxpayers are required to deposit and report their taxesin accordance with the provisions of the applicable tax law. The phenomenon inthis research discusses the level of compliance which has actually decreasedsignificantly compared to the number of registered taxpayers which continues toincrease. This research aims to find out whether tax knowledge, application of theSelf Assessment System, and tax sanctions can increase taxpayer compliance at KPP Pratama Pondok Aren. The theory used in this research is attribution theory, the population in this research is 16,511 who are registered taxpayers at KPPPratama Pondok Aren. The sample used in this research was 100 respondentswith a random sampling method. Data collection was carried out using aquestionnaire, the analytical technique used used the Structural EquationModeling (SEM) analysis method with Smart Partial Least Square (Smart-PLS) Version 3.0. The results of using Smart PLS show that tax knowledge and theapplication of the Self Assessment System have a effect on taxpayer compliance, while tax sanctions do not have a effect on taxpayer compliance. Tingkat Pelaporan SPT Tahunan tentunya menjadi salah satu faktor tingkat kepatuhan perpajakan, dimana wajib pajak diwajibkan untuk menyetor danmelaporkan pajaknya sesuai dengan ketentuan undang-undang perpajakan yangberlaku. Fenomena didalam penelitian ini membahas tentang tingkat kepatuhanyang justru berkurang signifikan jika dibandingkan dengan jumlah Wajib Pajakyang terdaftar terus meningkat. Penelitian ini bertujuan untuk mengetahui apakahpengetahuan perpajakan, penerapan Self Assessment System, dan sanksi perpajakan dapat meningkatkan kepatuhan wajib pajak di KPP Pratama PondokAren . Teori yang digunakan dalam penelitian ini adalah teori atribusi, populasi dalam penelitian ini adalah sebanyak 16,511 yang merupakan wajib pajak yangterdaftar di KPP Pratama Pondok Aren. sampel yang digunakan dalam penelitianini adalah 100 responden dengan metode sampling Random. Pengumpulan datadilakukan dengan menggunakan kuisioner, metode teknik analisis yang digunakanmenggunakan metode analisis Structural Equation Modeling (SEM) dengan Smart Partial Least Square (Smart-PLS) Versi 3.0. Hasil dari penggunaan Smart PLS ini didapatkan bahwa pengetahuan perpajakan dan penerapan Self Assessment Systemberpengaruh terhadap kepatuhan wajib pajak, sedangkan sanksi perpajakan tidakberpengaruh terhadap kepatuhan wajib pajak.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 24 283 |
| NIM/NIDN Creators: | 43220110133 |
| Uncontrolled Keywords: | pengetahuan pajak; self assessment system; sanksi perpajakan; kepatuhan Wajib Pajak; UMKM. |
| Subjects: | 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: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | AFIFAH SALMA RAMADINA |
| Date Deposited: | 22 Nov 2024 03:44 |
| Last Modified: | 22 Nov 2024 03:44 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/92897 |
Actions (login required)
 |
View Item |
