SYIFA, ANDI NURIYAH (2025) PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN TENTANG PERATURAN PERPAJAKAN, PERSEPSI KEADILAN PAJAK DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Pada Kantor Pelayanan Pajak Pratama Jakarta Cengkareng). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Knowledge of fiscal subjects, understanding of tax rules, views on tax justice, and the development of tax administration system are the variables that want to be analyzed by this study in relation to the observance of fiscal subjects. Cengkareng Jakarta Tax Office (KPP Pratama) is the location of 100 fiscal subjects of the agency that took part in the survey. In accordance with Slovin's formula, a random sampling procedure is used to select samples. Using Structural Equation Modeling (SEM), the researchers analyzed the data using the Smart PLS version 4.0 program. Fiscal subject compliance is positively and significantly influenced by fiscal subject knowledge, understanding of tax regulations, and views of tax justice, according to the results. At the same time, the partial and simultaneous impact of the modernization of the tax administration system is negligible. Keywords: Taxpayer awareness, understanding of tax regulations, taxpayer perceptions, modernization of the tax administration system, taxpayer compliance. Pengetahuan subjek fiskal, pemahaman kaidah fiskal, pandangan keadilan fiskal, dan perkembangan sistem administrasi fiskal yakni variabel-variabel yang ingin dianalisis oleh kajian ini dalam kaitannya dengan ketaatan subjek fiskal. Kantor Pajak Cengkareng Jakarta (KPP Pratama) yakni lokasi dari 100 subjek fiskal badan yang mengikuti survei tersebut. Sesuai dengan rumus Slovin, prosedur pengambilan sampel acak digunakan untuk memilih sampel. Dengan memanfaatkan teknik Structural Equation Modeling (SEM), peneliti menganalisis data memanfaatkan program Smart PLS versi 4.0. Kepatuhan subjek fiskal dipengaruhi secara positif dan signifikan oleh pengetahuan subjek fiskal, pemahaman peraturan fiskal, dan pandangan keadilan fiskal, menurut hasil tersebut. Pada saat yang sama, dampak parsial dan simultan dari modernisasi sistem administrasi fiskal dapat diabaikan. Kata Kunci: Kesadaran subjek fiskal, pemahaman tentang peraturan fiskal, persepsi subjek fiskal, modernisasi sistem administrasi fiskal, ketaatan subjek fiskal.
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