WISESA, DHIAN TRIMA (2025) PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, DAN KUALITAS LAYANAN KANTOR PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Jakarta Cengkareng 2024). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of taxpayer awareness, tax penalties, and the quality of tax service office services on taxpayer compliance. This type of research is causal research. The population in this study were individual taxpayers registered at KPP Pratama Jakarta Cengkareng with a total of 50,778 taxpayers. The sampling technique used in this study was purposive sampling with the number of samples determined using the Slovin formula, so that 100 samples were obtained. The data collection technique was carried out through a questionnaire, and the data analysis used the Structural Equation Modeling (SEM) PLS method which was processed through SmartPLS software version 4.0. The results showed that taxpayer awareness has a positive and significant effect on taxpayer compliance, tax sanctions have a positive and significant effect on taxpayer compliance, and the quality of tax service office services has a positive and significant effect on taxpayer compliance. Keywords: Taxpayer Awareness, Tax Sanctions, Quality of Tax Service Office Services, Individual Taxpayers. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, sanksi pajak, dan kualitas layanan kantor pelayanan pajak terhadap kepatuhan wajib pajak. Jenis penelitian ini adalah penelitian kausal. Populasi dalam penelitian ini yaitu wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Cengkareng dengan jumlah 50.778 wajib pajak. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan jumlah sampel yang ditentukan menggunakan rumus Slovin, sehingga diperoleh sebanyak 100 sampel. Teknik pengumpulan data dilakukan melalui kuesioner, dan analisis data menggunakan metode Structural Equation Modeling (SEM) PLS yang diolah melalui software SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, serta kualitas layanan kantor pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kata Kunci: Kesadaran Wajib Pajak, Sanksi Pajak, Kualitas Layanan Kantor Pelayanan Pajak, Wajib Pajak Orang Pribadi.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 25 087 |
| NIM/NIDN Creators: | 43221010032 |
| Uncontrolled Keywords: | Kesadaran Wajib Pajak, Sanksi Pajak, Kualitas Layanan Kantor Pelayanan Pajak, Wajib Pajak Orang Pribadi. |
| 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 > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 22 Apr 2025 01:08 |
| Last Modified: | 22 Apr 2025 01:08 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/95285 |
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