STEFANUS, HERSEN (2019) PENGARUH PERSEPSI KUALITAS PELAYANAN PETUGAS TPT, TINGKAT PEMAHAMAN WAJIB PAJAK, PERSEPSI SANKSI PAJAK, DAN TINGKAT KEPERCAYAAN PUBLIK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI PASAR TANAH ABANG JAKARTA PUSAT. S2 thesis, Universitas Mercu Buana.
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Abstract
This study aims to obtain empirical evidence about the effect of the perception of TPT officers’ service quality, the understanding level of taxpayers, the perception of tax sanctions, and the public trust level on the the level of taxpayers compliance. The population in this study is located in Pasar Tanah Abang, Central Jakarta. The number of samples is determined using the slovin formula, which is 100 SMEs located in Blok A Pasar Tanah Abang. The sampling technique used was purposive sampling. Data were collected using a questionnaire method and using likert scale. The data analysis method used is Partial Least Square (PLS). The results of the empirical study showed that the perception of the TPT officers’ service quality affect the taxpayers compliance level, the understanding level of taxpayers affect the taxpayers compliance level, the perception of tax sanctions affect the taxpayers compliance level, and the public trust level affect the taxpayers compliance level. Keywords: service quality, tax understanding, tax sanction, public trust, tax compliance Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh persepsi kualitas pelayanan petugas TPT, tingkat pemahaman wajib pajak, persepsi sanksi pajak, dan tingkat kepercayaan publik terhadap tingkat kepatuhan wajib pajak. Populasi penelitian berlokasi di Pasar Tanah Abang Jakarta Pusat. Jumlah sampel ditentukan dengan menggunakan rumus slovin, yaitu sebanyak 100 pelaku UMKM yang berlokasi di Blok A Pasar Tanah Abang. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data dikumpulkan dengan menggunakan metode kuesioner dengan skala likert. Metode analisis data yang digunakan adalah Partial Least Square (PLS). Hasil penelitian secara empiris menunjukkan bahwa persepsi kualitas pelayanan petugas TPT berpengaruh terhadap tingkat kepatuhan wajib pajak, tingkat pemahaman wajib pajak berpengaruh terhadap tingkat kepatuhan wajib pajak, persepsi sanki pajak berpengaruh terhadap tingkat kepatuhan wajib pajak, dan tingkat kepercayaan publik berpengaruh terhadap tingkat kepatuhan wajib pajak. Kata Kunci: kualitas pelayanan, pemahaman, sanksi, kepercayaan publik, kepatuhan
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CD/555. 19 112 |
| NIM/NIDN Creators: | 55516110070 |
| Uncontrolled Keywords: | kualitas pelayanan, pemahaman, sanksi, kepercayaan publik, kepatuhan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 05 Jan 2022 08:06 |
| Last Modified: | 11 Apr 2022 02:02 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/53646 |
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