Kusbiantora, Mahmud (2025) PENGARUH MANAJEMEN PERPAJAKAN, PERATURAN PERPAJAKAN, DAN LITERASI PAJAK DALAM RESTITUSI PAJAK DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi pada Wajib Pajak Badan di KPP Pratama Jakarta Tebet). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini bertujuan untuk mengkaji kepatuhan wajib pajak badan yang dipengaruhi oleh manajemen perpajakan, peraturan perpajakan, literasi pajak, dengan restitusi pajak sebagai variabel mediasi, dengan dukungan Teori Kepatuhan Pajak (Tax Compliance Theory) dan Teori Perilaku Pajak (Behavioral Tax Theory). Studi ini menggunakan pendekatan penelitian kuantitatif yang menjelaskan bagaimana keragaman variabel independen dan mediasi memengaruhi kepatuhan wajib pajak badan yang ada di KPP Pratama Jakarta Tebet. Data didapatkan melalui kuesioner skala 1 - 5. Populasi dalam penelitian ini mengacu pada seluruh wajib pajak badan yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Jakarta Tebet, yang berjumlah 14.845 wajib pajak. Pengambilan sampel dilakukan secara proportional random sampling, sehingga diperoleh minimal 374 wajib pajak badan yang dapat dianalisis sebagai unit analisis. Analisis data menggunakan analisis deskriptif dan inferensial, yaitu menggunakan Partial Least Squares Structural Equation Modeling (SEM-PLS). Hasil penelitian secara empiris membuktikan bahwa kepatuhan wajib pajak secara positif dan signifikan dapat dipengaruhi oleh manajemen perpajakan, peraturan perpajakan, literasi pajak, dengan restitusi pajak sebagai mediasi. Hasil ini memberikan implikasi substantif bahwa untuk meningkatkan kepatuhan wajib pajak, perhatian tidak hanya perlu diberikan pada peningkatan literasi pajak, pengelolaan sistem perpajakan, dan kejelasan aturan pajak, tetapi juga pada pengalaman wajib pajak dalam proses restitusi pajak. Proses restitusi yang transparan, cepat, dan adil dapat memperkuat hubungan antara faktorfaktor tersebut dan kepatuhan pajak. Dalam hal ini, kebijakan perpajakan yang komprehensif dan berorientasi pada wajib pajak berpotensi untuk meningkatkan penerimaan negara melalui peningkatan kepatuhan wajib pajak. This study is to examine corporate taxpayer compliance influenced by tax management, tax regulations, tax literacy, with tax restitution as a mediating variable, supported by Tax Compliance Theory and Behavioral Tax Theory. This study uses a quantitative research approach, which explains how the diversity of independent and mediating variables affects corporate taxpayer compliance at the Jakarta Tebet Pratama Tax Office, so that it can provide a strong framework for empirical analysis. Data were obtained through a questionnaire on a scale of 1 - 5. The population in this study refers to all corporate taxpayers registered at the Jakarta Tebet Pratama Tax Office (KPP), totaling 14,845 taxpayers. Sampling was carried out using proportional random sampling, so that a minimum of 374 corporate taxpayers was obtained that could be analyzed as a unit of analysis. Data analysis used descriptive and inferential analysis, namely using Partial Least Squares Structural Equation Modeling (SEM-PLS). The empirical research results prove that corporate tax compliance can be positively and significantly influenced by tax management, tax regulations, tax literacy, with tax restitution as a mediator. These results provide substantive implications that in order to improve taxpayer compliance, attention needs to be given not only to improving tax literacy, tax system management, and clarity of tax rules, but also to taxpayer experience in the tax restitution process. A transparent, fast, and fair restitution process can strengthen the relationship between these factors and tax compliance. In this case, a comprehensive and taxpayer-oriented tax policy has the potential to increase state revenues by increasing taxpayer compliance
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55520120035 |
| Uncontrolled Keywords: | kepatuhan wajib pajak, manajemen perpajakan, peraturan perpajakan, literasi pajak, restitusi pajak corporate taxpayer compliance, tax management, tax regulations, tax literacy, tax restitution |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | OKTAFIYANI AZ ZAHRO |
| Date Deposited: | 21 Feb 2025 05:06 |
| Last Modified: | 21 Feb 2025 05:06 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/94376 |
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