NABIILAH, AFIFAH (2026) ANALISIS PENGARUH KEMAMPUAN FINANSIAL, SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK DAN PEMANFAATAN APLIKASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Kpp Pratama Jakarta Kembangan). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the influence of Financial Capability, Tax Sanctions, Taxpayer Awareness, and Tax Application Utilization on Individual Taxpayer Compliance. This study uses a quantitative approach with a causal type to test the cause-and-effect relationship between variables. The research subjects are Individual Taxpayers registered at the Jakarta Kembangan Tax Office in 2024 with a population of 143,555. The sampling technique uses the simple random sampling method. The number of samples is determined using the Slovin formula and obtained 100 respondents. Data were collected through questionnaires distributed directly and online. The instruments were compiled based on indicators from each variable, measured using a Likert scale. Data analysis was performed using the Partial Least Square method with SmartPLS version 4.0 software. The analysis stages included validity testing, reliability testing, structural model testing, and hypothesis testing. The results showed that financial capability did not have a significant effect on individual taxpayer compliance. Tax sanctions had a significant positive effect on individual taxpayer compliance. Taxpayer awareness had a significant positive effect on individual taxpayer compliance. The use of tax applications has a significant positive effect on Individual Taxpayer Compliance. Keywords: Financial Capability, Tax Sanctions, Taxpayer Awareness, And Tax Application Utilization, Taxpayer Compliance. Penelitian ini bertujuan untuk menganalisis pengaruh Kemampuan Finansial, Sanksi Perpajakan, Kesadaran Wajib Pajak, serta Pemanfaatan Aplikasi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis kausal guna menguji hubungan sebab akibat antar variabel. Objek penelitian adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Jakarta Kembangan tahun 2024 dengan jumlah populasi 143.555. Teknik pengambilan sampel menggunakan metode simple random sampling. Jumlah sampel ditentukan dengan rumus Slovin dan diperoleh 100 responden. Data dikumpulkan melalui kuesioner yang dibagikan langsung maupun melalui media daring. Instrumen disusun berdasarkan indikator dari masing-masing variabel dengan pengukuran menggunakan skala Likert. Analisis data dilakukan dengan metode Partial Least Square menggunakan software SmartPLS versi 4.0. Tahapan analisis meliputi uji validitas, uji reliabilitas, pengujian model struktural, serta pengujian hipotesis. Hasil penelitian menunjukkan bahwa Kemampuan Finansial tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Sanksi Perpajakan berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Kesadaran Wajib Pajak berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Pemanfaatan Aplikasi Pajak berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Kata Kunci: Kemampuan Finansial, Sanksi Perpajakan, Kesadaran Wajib Pajak, Pemanfaatan Aplikasi Pajak, Kepatuhan Wajib Pajak Orang Pribadi.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43222010063 |
| Uncontrolled Keywords: | Kemampuan Finansial, Sanksi Perpajakan, Kesadaran Wajib Pajak, Pemanfaatan Aplikasi Pajak, Kepatuhan Wajib Pajak Orang Pribadi. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 31 Mar 2026 08:00 |
| Last Modified: | 31 Mar 2026 08:00 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/101825 |
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