Simbolon, Ermi Margaretha (2020) ANALISIS PERILAKU KEPATUHAN WAJIB PAJAK di DKI JAKARTA DAN SEKITARNYA (MAHASISWA PASCASARJANA UNIVERSITAS MERCU BUANA). S2 thesis, Universitas Mercu Buana - Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (COVER)
55116110233-ermi margaretha simbolon-01 cover - etta margaretha.pdf Download (413kB) |
|
Text (BAB I)
55116110233-ermi margaretha simbolon-02 BAB 1 - etta margaretha.pdf Restricted to Registered users only Download (263kB) |
|
Text (BAB II)
55116110233-ermi margaretha simbolon-03 BAB 2 - etta margaretha.pdf Restricted to Registered users only Download (400kB) |
|
Text (BAB III)
55116110233-ermi margaretha simbolon-04 BAB 3 - etta margaretha.pdf Restricted to Registered users only Download (169kB) |
|
Text (BAB IV)
55116110233-ermi margaretha simbolon-05 BAB 4 - etta margaretha.pdf Restricted to Registered users only Download (563kB) |
|
Text (BAB V)
55116110233-ermi margaretha simbolon-06 BAB 5 - etta margaretha.pdf Restricted to Registered users only Download (82kB) |
|
Text (DAFTAR PUSTAKA)
55116110233-ermi margaretha simbolon-08 daftar_pustaka - etta margaretha.pdf Restricted to Registered users only Download (205kB) |
|
Text (LAMPIRAN)
55116110233-ermi margaretha simbolon-09 lampiran - etta margaretha.pdf Restricted to Registered users only Download (1MB) |
Abstract
This research has an purpose to find out and examine those Taxpayer Obedient Behavior (Post-graduate Student Program at Mercu Buana University). These research method currently used a multiple linear regression analysis to examine these five independent variables i.e tax expenses ,taxpayer attitudes / behaviour, tax penalties / Fine and tax knowledge. The total of 169 respondents from this research were post-graduated students from Mercu Buana University Jakarta. These results showed that the variable of tax expenses and tax knowledge had a significant positively correlated influence against taxpayer obidient behaviour , while the variable of tax penalties and attitudes had a positive but not significant one. Therefore the results of these research could be good input to the Directorate General of Taxation as ansuggestion to level up the tax revenue by stepping up the education and outreach on a regular and innovative basis about the benefits, the tax payments process, counting and reporting employee tax in companies or the government bodies. Aswell as for millennial generations by giving different tax expenses for each individual taxpayers (for millennial generation) and would expected to be obedient to pay those taxes if the tax penalties which carried out by the tax officer run properly, thus providing deterrent effect to those individual taxpayer who trespass the law Penelitian ini bertujuan untuk mengetahui dan menganalisis Analisis Perilaku Kepatuhan Wajib Pajak di DKI Jakarta dan Sekitarnya (Mahasiswa Program Pascasarjana Universitas Mercu Buana). Metode penelitian menggunakan analisis regresi linier berganda untuk menguji empat variabel independen yaitu beban pajak, sikap wajib pajak, sanksi pajak dan pengetahuan perpajakan, yang diperoleh dari 169 responden (mahasiswa pascasarjana Universitas Mercu Buana Jakarta). Hasil penelitian menunjukkan variabel beban pajak dan pengetahuan perpajakan berpengaruh secara signifikan, berkorelasi positif terhadap kepatuhan wajib pajak, sedangkan variabel sanksi dan sikap wajib pajak berpengaruh secara positif namun tidak signifikan. Hasil penelitian untuk Direktorat Jenderal Pajak sebagai masukan meningkatkan penerimaan pajak dengan meningkatkan edukasi dan sosialisasi pajak secara rutin dan inovatif tentang manfaat, tata cara pembayaran pajak, proses penghitungan dan pelaporan pajak karyawan, pada perusahaan dan pemerintah, dan generasi milenial (penghasilan di luar gaji). Pembebanan pajak yang berbeda bagi wajib pajak individu (generasi milenial) diharapkan akan meningkatkan kepatuhan membayar pajak. Apabila sanksi pajak yang diberikan oleh petugas pajak (DJP) dijalankan sebaik-baiknya, dapat memberikan efek jera bagi pembayar pajak individu, sehingga meningkatkan kepatuhan pajak.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55116110233 |
| Uncontrolled Keywords: | taxpayer obidient behaviour, tax expenses, tax penalties, taxpayer attitudes and taxes knowledge kepatuhan wajib pajak, beban pajak, sanksi pajak, sikap wajib pajak dan pengetahuan perpajakan. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum |
| Divisions: | Pascasarjana > Magister Manajemen |
| Depositing User: | SILMI KAFFA MARISKA |
| Date Deposited: | 14 Jan 2025 03:49 |
| Last Modified: | 14 Jan 2025 03:49 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/93546 |
Actions (login required)
 |
View Item |
