PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK SERTA PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Wajib Pajak Orang Pribadi Mahasiswa Reguler 2 Universitas Mercu Buana Meruya)

FEBRIANI, EVI (2021) PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK SERTA PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Wajib Pajak Orang Pribadi Mahasiswa Reguler 2 Universitas Mercu Buana Meruya). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of tax knowledge, tax sanctions and the application of e-filing to the level of compliance of the Regular 2 Student, Taxpayer Students of Mercu Buana University, Jakarta. The research uses a multiple regression analysis using Statistical Product and Service Solution (SPSS) version 26 and Microsoft Excel 2010 to test the significance of the effect of one or several variables on other variables, namely independent variables (tax knowledge, tax sanctions and the application of e-filing) to the dependent variable i.e. Individual Taxpayer (WPOP) Compliance. The data collected by questionnaires with accidental sampling from 100 respondent. The results provide evidence that knowledge and the application of e-filing affect significantly Individual taxpayer Compliance; the tax sanctions has a positive effect, not significant Individual taxpayer compliance. The results of this research have practical implications for society that the principle of self-assessment in tax payments was developed by the government to be obligatory for taxpayers to follow. In theory, it is necessary to study the relationship between behaviour theory, economic theory and household income principle in taxpayer households. The government should also fully implement the single identification number method to determine the actual behaviour of taxpayers. It is hoped that the next researcher will not only maximize the number of respondents but also obtain initial secondary data regarding the income and expenses of all respondents. Keywords: E-Filing Implementation, Individual Taxpayer Compliance, Tax Knowledge, Tax Sanctions. Penelitian ini bertujuan untuk menguji pengaruh pengetahuan perpajakan, sanksi perpajakan dan penerapan e-filing terhadap tingkat kepatuhan Mahasiswa Reguler 2, Wajib Pajak Mahasiswa Universitas Mercu Buana Jakarta. Penelitian ini menggunakan analisis regresi berganda dengan menggunakan Statistical Product and Service Solution (SPSS) versi 26 dan Microsoft Excel 2010 untuk menguji signifikansi pengaruh satu atau beberapa variabel terhadap variabel lain yaitu variabel bebas (pengetahuan perpajakan, sanksi perpajakan dan penerapan efiling) terhadap variabel dependen yaitu kepatuhan Wajib Pajak Orang Pribadi (WPOP). Pengumpulan data dilakukan dengan kuesioner dengan teknik accidental sampling dari 100 responden. Hasil penelitian memberikan bukti bahwa pengetahuan dan penerapan e-filing berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi; sanksi perpajakan berpengaruh positif tidak signifikan terhadap kepatuhan Wajib Pajak Orang Pribadi. Hasil penelitian ini memiliki implikasi praktis bagi masyarakat bahwa asas self assesment dalam pembayaran pajak yang dikembangkan oleh pemerintah menjadi kewajiban wajib diikuti oleh wajib pajak. Secara teori perlu dikaji hubungan antara teori perilaku, teori ekonomi dan prinsip pendapatan rumah tangga dalam rumah tangga wajib pajak. Pemerintah juga harus sepenuhnya menerapkan metode single identification number untuk mengetahui perilaku wajib pajak yang sebenarnya. Peneliti selanjutnya diharapkan tidak hanya memaksimalkan jumlah responden tetapi juga memperoleh data sekunder awal mengenai pendapatan dan pengeluaran seluruh responden. Kata kunci: Kepatuhan Wajib Pajak Orang Pribadi, Pengetahuan Pajak, Sanksi Pajak, Penerapan E-Filing

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216120283
Uncontrolled Keywords: Kepatuhan Wajib Pajak Orang Pribadi, Pengetahuan Pajak, Sanksi Pajak, Penerapan E-Filing
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
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: Dede Muksin Lubis
Date Deposited: 21 Jan 2025 04:16
Last Modified: 21 Jan 2025 04:16
URI: http://repository.mercubuana.ac.id/id/eprint/93662

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