PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, ASAS KEADILAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib PajaK UMKM yang Berada Di Wilayah Pasar Tanah Abang)

NOVELASARI, DEANTY KURNIA (2020) PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, ASAS KEADILAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib PajaK UMKM yang Berada Di Wilayah Pasar Tanah Abang). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The objective of this research is to analyze and find out the effect of tax regulation understanding, justice principles and tax sanction towards the tax payer compliance. This research is done in UMKM located in Tanah Abang Market area. The data is collected by distributing questionnaires. Analysis method used in this research is the random sampling. This research has the population of 3.870 and is counted by the slovin formula that obtains 97.48 samples. However, the researcher has determined the sample to be 100 respondents. The result of this research shows that the tax regulation understanding and the justice principles do not have positive effects towards the tax payers compliance while the tax sanction had a positive effect towards the tax payers compliance. Key words : Tax, Tax Regulation Understanding, Justice Principles, Tax Sanction, Tax Compliance. Tujuan penelitian ini adalah untuk menganalisis dan mengetahui pemahaman peraturan perpajakan, asas keadilan dan sanksi perpajakan terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada UMKM yang berada di wilayah Pasar Tanah Abang. Pengumpulan data dengan cara menyebarkan kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah random sampling. Penelitian ini memiliki jumlah populasi sebanyak 3.870 dan dihitung dengan menggunakan rumus slovin didapat sampel sebanyak 97,48. Namun peneliti menentukan sampel menjadi 100 responden. Hasil penelitian ini menunjukkan bahwa pemahaman peraturan perpajakan dan asas keadilan tidak berpengaruh positif terhadap kepatuhan wajib pajak sedangkan sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. Kata kunci : Pajak, Pemahaman Peraturan Perpajakan, Asas Keadilan, Sanksi Perpajakan, Kepatuhan Wajib Pajak

Item Type: Thesis (S2)
Call Number CD: CD/555. 20 012
NIM/NIDN Creators: 55517110025
Uncontrolled Keywords: Pajak, Pemahaman Peraturan Perpajakan, Asas Keadilan, Sanksi Perpajakan, Kepatuhan Wajib Pajak
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum
300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum > 348 Law (Statutes), Regulations, Cases/Hukum (Statuta), Peraturan, Kasus
300 Social Science/Ilmu-ilmu Sosial > 370 Education/Pendidikan > 379 Public Policy Issues in Education/Peraturan-peraturan Pendidikan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 30 Dec 2021 04:15
Last Modified: 11 Apr 2022 03:11
URI: http://repository.mercubuana.ac.id/id/eprint/53284

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