ANALISIS PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN, SOSIALISASI PERPAJAKAN, KESADARAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERAHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Wajib Pajak Orang Pribadi Berstatus Mahasiswa Prodi Akuntansi Universitas Mercu Buana)

ARDIYANA, LULU (2018) ANALISIS PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN, SOSIALISASI PERPAJAKAN, KESADARAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERAHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Wajib Pajak Orang Pribadi Berstatus Mahasiswa Prodi Akuntansi Universitas Mercu Buana). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax revenue to be very important in the development of the country so that the government take measures to increase tax revenues. The study has the objective to determine the effect of the modern taxation administration system, taxation socialiszation, taxation awareness, and taxation sanction of assessable obedience individual. MercuBuana University Meruya West Jakarta is used for research by making students who have NPWP as the study sample. The sample used were 95 taxpayers with random sampling . Data was collected using a questionnaires. Data analysis technique namely multiple linear regression analysis. The results of the analysis that has been done is modern taxation administration system has a positive and significant effect but the taxation socialization, taxation awareness and taxation sanctions do not effect the compliance of individual taxpayers at the University MercuBuanaMeruya West Jakarta. Keywords: Modern taxation administration system, taxation socialiszation, taxation awareness, taxation sanction, taxpayer compliance. Penerimaan pajak menjadi sangat penting dalam pembangunan Negara sehingga pemerintah melakukan berbagai upaya untuk meningkatkan penerimaan pajak. Penelitian ini memiliki tujuan untuk mengetahui pengaruh system administrasi perpajakan modern, sosialisasi perpajakan, kesadaran perpajakan dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi. Universitas Mercu Buana Meruya Jakarta Barat digunakan sebagai tempat penelitian dengan menjadikan Mahasiswa yang memiliki NPWP sebagai sampel penelitian. Sampel yang digunakan adalah 95 wajib pajak dengan teknik random sampling / sampe lacak. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Teknik analisis data yaitu analisis regresi linear berganda. Hasil analisis yang telah dilakukan yaitu Sistem administrasi perpajakan modern berpengaruh positif dan signifikan akan tetapi sosialisasi perpajakan, kesadaran perpajakan dan sanksi perpajakan berpengaruh positif tidak, signifikan terhadap kepatuhan wajib pajak orang pribadi di Universitas Mercu Buana Meruya Jakarta Barat. Kata kunci : Sistem administrasi perpajakan modern, sosialisasi perpajakan, kesadaran perpajakan, sanksi perpajakan, kepatuhan wajib pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 507
NIM/NIDN Creators: 43213120017
Uncontrolled Keywords: Sistem administrasi perpajakan modern, sosialisasi perpajakan, kesadaran perpajakan, sanksi perpajakan, kepatuhan wajib 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 > 657.42 Cost Accounting/Akuntansi Biaya
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 > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 20 Dec 2018 03:49
Last Modified: 29 Nov 2021 06:28
URI: http://repository.mercubuana.ac.id/id/eprint/46239

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