FADHLY, M. (2022) PENGARUH PEMERIKSAAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN DAN KETEGASAN SANKSI TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN DAMPAKNYA TERHADAP PENERIMAAN PAJAK (Studi kantor Pelayanan Pajak Pratama Kabupaten Serang Provinsi Banten). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of tax audits, understanding of tax regulations and the firmness of sanctions on taxpayer compliance and their impact on tax revenue. Researchers conducted a survey on taxpayers registered with the KPP Pratama (West Serang) as the research sample. SPSS 22 was used as an analytical tool in this study. The research data used were 100 respondents. The results of the research of sub model 1 show that tax audit and understanding of tax regulations have a significant effect on taxpayer compliance while the firmness of sanctions has no significant effect on taxpayer compliance, and from sub model 2 taxpayer compliance and knowledge of tax regulations have a significant effect on tax revenue, and for the audit variable and the firmness of sanctions have no effect on Tax Revenue. Keywords: Tax Audit, Understanding of Tax Regulations, Tax Penalty, Taxpayer Compliance, Tax Revenue. Penelitian ini bertujuan untuk mengetahui Pengaruh Pemeriksaan pajak, Pemehaman peraturan perpajakan dan ketegasan sanksi terhadap Kepatuhan Wajib Pajak dan dampaknya Pada Penerimaan pajak. Peneliti melakukan survei pada wajib pajak yang terdaftar di Kantor pajak Pratama ( Serang Barat ) sebagai sampel penelitian. SPSS 22 digunakan sebagai alat analisis dalam penelitian ini. Data penelitian yang digunakan 100 Responden. Hasil penelitian sub model 1 menunjukkan bahwa Pemeriksaan Pajak dan Pemahaman Peraturan Perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak sedangkan ketegasan sanksi tidak berpengaruh signifikan terhadap kepatuhan wajib pajak, dan dari sub model 2 Kepatuhan Wajib pajak dan Pengetahuan peraturan pajak berpengaruh signifikan terhadap Penerimaan pajak, dan untuk variable pemeriksaan dan ketegasan sanksi tidak berpengaruh terhadap Penerimaan Pajak. Kata Kunci : Pemeriksaan Pajak, Pemahaman Peraturan Perpajakan, Ketegasan Sanksi , Kepatuhan Wajib Pajak, Penerimaan Pajak.
| Item Type: | Thesis (S2) |
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| Call Number CD: | CD/555. 25 041 |
| NIM/NIDN Creators: | 55518110022 |
| Uncontrolled Keywords: | Pemeriksaan Pajak, Pemahaman Peraturan Perpajakan, Ketegasan Sanksi , Kepatuhan Wajib Pajak, Penerimaan Pajak. |
| Subjects: | 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 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: | Pascasarjana > Magister Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 13 Oct 2025 03:39 |
| Last Modified: | 13 Oct 2025 03:39 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/99106 |
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