PENGARUH KEADILAN, SELF ASSESSMENT SYSTEM, DAN DISKRIMINASI TERHADAP PERSEPSI WAJIB PAJAK ATAS TINDAKAN TAX EVASION (Studi Pada Wajib Pajak Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak Pratama Depok Cimanggis)

SIAGIAN, LISBET DEBORA (2019) PENGARUH KEADILAN, SELF ASSESSMENT SYSTEM, DAN DISKRIMINASI TERHADAP PERSEPSI WAJIB PAJAK ATAS TINDAKAN TAX EVASION (Studi Pada Wajib Pajak Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak Pratama Depok Cimanggis). S1 thesis, Universitas Mercu Buana.

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Abstract

Tax Evasion is the act of taxpayers who are always trying to minimize the tax burden owed by violating tax laws and regulations. This research is based on the theory of planned behavior. This study aims to determine the effect of justice, self assessment system, and discrimination on the perception of taxpayers on tax evasion actions. The population of this study is an individual taxpayer registered at KPP Pratama Depok Cimanggis. The sampling technique used purposive sampling obtained as many as 100 respondents. Data collection using the questionnaire method. The analytical method used is Structual Equation Medoling (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS analysis tool 3.0. The results of this study indicate that justice and self assessment system does not affect the perception of taxpayers on tax evasion actions. The discrimination variable has a positive and significant effect on taxpayer perceptions of tax evasion actions. Suggestions for further researchers are expected to add other independent variables that can strengthen or weaken the influence of variables such as religiosity, and taxpayer compliance, and expand the scope of research, for example sampling more than one KPP so that the results of future studies are expected to be better. Keywords : Justice, Self Assessment System, Diskrimination, Tax Evasion Action. Tax Evasion adalah tindakan wajib pajak yang selalu berusaha untuk meminimalkan beban pajak terutang dengan melanggar ketentuan perundang-undangan perpajakan. Penelitian ini berdasarkan theory of planned behavior. Penelitian ini bertujuan untuk mengetahui pengaruh keadilan, self assessment system, dan diskriminasi terhadap persepsi wajib pajak atas tindakan tax evasion. Populasi penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Depok Cimanggis. Teknik pengambilan sampel menggunakan purposive sampling diperoleh sebanyak 100 responden. Pengumpulan data menggunakan metode kuesioner. Metode analisis yang digunakan adalah Structual Equation Medoling (SEM) dengan Partial Least Square (PLS) Path Modeling dengan alat analisis SmartPLS3.0. Hasil penelitian ini menunjukan bahwa keadilan dan self assessment system tidak berpengaruh terhadap persepsi wajib pajak atas tindakan tax evasion. Variabel diskriminasi berpengaruh positif dan signifikan terhadap persepsi wajib pajak atas tindakan tax evasion. Saran bagi peneliti selanjutnya diharapkan menambahkan variabel independen lainnya yang dapat memperkuat atau memperlemah pengaruh terhadap variabel seperti religiusitas, dan kepatuhan Wajib Pajak, serta memperluas ruang lingkup penelitian, misalnya pengambilan sampel lebih dari satu KPP sehingga diharapkan hasil dari penelitian selanjutnya dapat lebih baik . Kata kunci : Keadilan, Self assessment system, Diskriminasi, Tindakan Tax Evasion.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 626
NIM/NIDN Creators: 43215310069
Uncontrolled Keywords: Keadilan, Self assessment system, Diskriminasi, Tindakan Tax Evasion.
Subjects: 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
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 23 Dec 2021 07:03
Last Modified: 03 Jun 2022 04:21
URI: http://repository.mercubuana.ac.id/id/eprint/52755

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