GUNARSA, NAISYA (2025) PENGARUH SANKSI PERPAJAKAN, E-FILING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to determine "The Influence of Tax Sanctions, E-Filling and Taxpayer Awareness on Individual Taxpayer Compliance". From this research the independent variables consist of Tax Sanctions, E-Filling and Tax Awareness and the dependent variable is Individual Taxpayer Compliance. The population in this research is Taxpayers at the Jakarta Kembangan KPP. The data analysis techniques used in this research include tests of Convergent Validity, Discriminant Validity, Composite Reliability and Internal Consistency Reliability / Cronbach's Alpha, MultiCollinearity, R, Square, Goodness or FIT, F Square, and Path Coefficient. Primary data were collected through direct questionnaire distribution and processed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS 4.0. The results of this research indicate that tax sanctions do not have a significant effect on individual taxpayer compliance. EFilling has a significant effect on individual taxpayer compliance and tax awareness has no significant effect on individual taxpayers. Keywords: Tax Sanctions, E-Filing, Taxpayer Awareness, Individual Taxpayer Compliance Penelitian ini bertujuan untuk mengetahui ”Pengaruh Sanksi Perpajakan, E-Filling Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi”. Dari penelitian ini variabel independen terdiri dari Sanksi Pajak, E-Filling dan Kesadaran Pajak dan variabel dependennya adalah Kepatuhan Wajib Pajak Orang Pribadi. Populasi dalam penelitian ini adalah Wajib Pajak di KPP Jakarta Kembangan. Teknik analisis data yang digunakan dalam penelitian ini meliputi uji Convergent validity, Discriminant Validity, Composite Reliability dan Internal Consistency Reliability / Cronbach’s Alpha, MultiCollinearity, R, Square, Goodness or FIT, F Square, dan Path Coefficients. Data primer dikumpulkan melalui penyebaran kuesioner secara langsung dan diolah menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) menggunakan SmartPLS 4.0. Hasil penelitian ini menunjukan bahwa Sanksi pajak tidak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi. E-Filling berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi dan Kesadaran pajak tidak berpengaruh signifikan terhadap wajib paja orang pribadi. Kata Kunci: Sanksi Pajak, E-Filing, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak orang pribadi
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 25 054 |
| NIM/NIDN Creators: | 43220120029 |
| Uncontrolled Keywords: | Sanksi Pajak, E-Filing, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak orang pribadi |
| Subjects: | 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 060 General Organizations, Foundations, and Museology/Organisasi-organisasi Umum, dan Museologi > 069 Museology (Museum science)/Museologi > 069.6 Personnel Management of Museum/Manajemen Personalia Museum > 069.63 Personnel Management/Manajemen Personalia 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 07 Mar 2025 03:38 |
| Last Modified: | 07 Mar 2025 03:38 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/94700 |
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