ANDRIANTO, FAJAR (2018) PENGARUH PERSEPSI TENTANG SANKSI PERPAJAKAN DAN KESADARAN WAJIB PASAK PADA KEPATUHAN PELAPORAN WJIB PJAKA ORANG PRIBADI (STUDI KASUS CIVITAS AKADEMIK DOSEN FEB UNIVERSITAS MERCU BUANA JAKARTA). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
In the case of trust can cause the truth in paying taxes depends on the honesty and compliance of the individual taxpayer itself. This study aims to determine and examine the effect of tax sanctions and awareness of taxpayers on the compliance of individual taxpayer reporting (case study of academic community lecturers of economics and business faculty of the Mercu Buana University of Jakarta) Sampling is done by primary data method using questionnaire media. This respondent's data are all taxpayers from the Academic Community of the Faculty of Economics and Business at Mercu Buana University, Jakarta. The sampling technique used was convenience sampling. A total of 84 lecturers who met the sample criteria were selected. The method of analysis is multiple linear regression using SPSS Version 20 Software. Based on the results of the analysis carried out, it was concluded that the Tax Sanction had no effect on Taxpayer Compliance, while the Taxpayer's Consciousness had an effect on Taxpayer Compliance. Keywords: Tax Sanctions, Taxpayer Awareness, Compliance of Individual Taxpayer Reporting. Kepercayaan dapat menyebabkan kebenaran dalam membayar pajak tergantung pada kejujuran dan kepatuhan WP OP itu sendiri. Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh tentang sanksi perpajakan dan kesadaran wajib pajak pada kepatuhan pelaporan wajib pajak orang pribadi (studi kasus civitas akademik dosen fakultas ekonomi dan bisnis universitas mercu buana Jakarta) Pengambilan sampel dilakukan dengan metode data primer dengan menggunakan media kuesioner. Data responden ini adalah semua wajib pajak Civitas Akademik Dosen Fakultas Ekonomi dan Bisnis di Universitas Mercu Buana Jakarta. Teknik pengambilan sampel yang digunakan adalah convenience sampling. Sebanyak 84 dosen yang memenuhi kriteria sampel telah dipilih. Metode analisisnya adalah regresi linear berganda dengan menggunakan Software SPSS Versi 20. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa Sanksi Perpajakan tidak berpengaruh terhadap Kepatuhan Wajib Pajak, sedangkan Kesadaran Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajak. Kata Kunci: Sanksi Perpajakan, Kesadaran Wajib Pajak, Kepatuhan Pelaporan Wajib Pajak Orang Pribadi
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