IZZAT, FADJAR HIBBATUL (2026) PENGARUH PERSEPSI KORUPSI PAJAK, KEPERCAYAAN TERHADAP PEMERINTAH, DAN RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR PADA KPP PRATAMA JAKARTA KEBON JERUK SATU). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
At the national level, individual taxpayer compliance remains fluctuating from year to year, while compliance at KPP Pratama Kebon Jeruk Satu is still relatively low, remaining below 50% during the 2019–2024 period. This study aims to examine the effects of tax corruption perception, trust in government, and religiosity on taxpayer compliance. This study adopted a quantitative approach based on primary data obtained from questionnaires administered to 100 respondents chosen through non-probability sampling., specifically incidental sampling. Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 4.1.15 was employed to analyze the data. The findings indicate that perceptions of tax corruption, trust in government, and religiosity positively influence taxpayer compliance. These results suggest that despite the perception of tax corruption, taxpayers tend to remain compliant due to their awareness of civic responsibility, the enforcement of sanctions against both corrupt officials and non-compliant taxpayers, and their belief in the importance of taxes as a source of state revenue. Furthermore, trust in a transparent and accountable government, together with religious values emphasizing honesty and responsibility, strengthens taxpayers’ internal motivation to fulfill their tax obligations. Therefore, these variables play a significant role in fostering taxpayer compliance. Keywords: taxpayer compliance, perceived tax corruption, trust in government, religiosity Pada tingkat nasional kepatuhan Wajib Pajak Orang Pribadi (WP OP) masih bersifat fluktuatif setiap tahunnya serta di KPP Pratama Kebon Jeruk Satu masih tergolong rendah, yakni di bawah 50% pada tahun 2019-2024. Penelitian memiliki tujuan yaitu meneliti pengaruh persepsi korupsi pajak, kepercayaan terhadap pemerintah, dan religiusitas terhadap kepatuhan wajib pajak. Penelitian ini menerapkan pendekatan kuantitatif melalui data primer yaitu kuesioner. Sampel yang dipilih 100 responden dan dipilih dengan metode nonprobability sampling melalui metode insidental sampling. Data diuji melalui Structural Equation Modeling berbasis Partial Least Square (SEM-PLS) versi 4.1.15. Hasil penelitian telah menjelaskan persepsi korupsi pajak, kepercayaan terhadap pemerintah, dan religiusitas berpengaruh positif terhadap kepatuhan wajib pajak. Hasil tersebut telah mengungkapkan meskipun terdapat persepsi adanya korupsi pajak, wajib pajak tetap cenderung patuh karena didorong oleh kesadaran terhadap tanggung jawab sebagai warga negara, penerapan sanksi untuk pelaku korupsi maupun wajib pajak, serta keyakinan terhadap pentingnya pajak bagi pembiayaan negara. Selain itu, kepercayaan terhadap pemerintah yang transparan dan akuntabel serta nilai religiusitas yang mengutamakan jujur dan tanggung jawab memperkuat dorongan internal wajib pajak untuk memenuhi kewajiban. Maka dari itu, variabel tersebut memiliki peran untuk menciptakan kepatuhan wajib pajak. Kata kunci: kepatuhan wajib pajak, persepsi korupsi pajak, kepercayaan terhadap pemerintah, religiusitas
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43222010135 |
| Uncontrolled Keywords: | kepatuhan wajib pajak, persepsi korupsi pajak, kepercayaan terhadap pemerintah, religiusitas |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 152 Sensory Perception, Movement, Emotions, Physiological Drives/Psikologi Fisiologis > 152.5 Psychological urges/Dorongan psikologis 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 > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 04 Aug 2026 03:47 |
| Last Modified: | 04 Aug 2026 03:47 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/103046 |
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