PENGARUH SANKSI PAJAK, KESADARAN WAJIB PAJAK, TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN TAX AMNESTY SEBAGAI VARIABEL MODERASI (Studi Empiris Di Kantor Pelayanan Pajak Pratama Kelapa Gading Jakarta Utara)

LEPANY, LEPANY (2020) PENGARUH SANKSI PAJAK, KESADARAN WAJIB PAJAK, TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN TAX AMNESTY SEBAGAI VARIABEL MODERASI (Studi Empiris Di Kantor Pelayanan Pajak Pratama Kelapa Gading Jakarta Utara). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the Effect of The Influence Of Tax Sanctions, Taxpayer Awareness To Compliance Taxpayers Of Private Person And tax Amnesty As a Moderating Variabel at KPP Pratama North Jakarta Kelapa Gading.Sampling technique is by sample convenience sampling. The data used for this study are primary data. Method of data collection is a survey method with media questionnaires distributed with a total of 100 respondents of the 150 questionnaires of environment KPP Pratama North Jakarta Kelapa Gading. This research uses Structural Equation Model (SEM) with version 3.0 Partial Least Squares (PLS) approach. The research instrument test includes test outer model, inner model test and hypothesis test. The results of this study which has been carried out, and showing : Tax Sanctions, Taxpayer Awareness, Tax Amnesty significant effect on Taxpayer Compliance. Tax Amnesty as a moderating variable gives not influence of Tax Sanctions on the Compliance Taxpayers of Private Person, but does give the influence of Taxpayer Awareness on the Compliance Taxpayers of Private Person. Keywords: Tax Sanctions, Taxpayer Awareness, Compliance Taxpayers of Private Person And Tax Amnesty As a Moderating Variable. Penelitian ini ditujukan untuk menganalisis pengaruh sanksi pajak, kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi dan tax amnesty sebagai variabel moderasi di KPP Pratama Kelapa Gading Jakarta Utara. Sampel yang diambil menggunakan teknik sampel berdasarkan kebetulan (convenience sampling). Data yang digunakan untuk penelitian ini adalah data primer. Metode pengumpulan data yang digunakan adalah metode survey dengan kuesioner yang disebar sebanyak 100 responden dari 150 kuesioner yang disebar di wilayah lingkungan KPP Pratama Kelapa Gading Jakarta Utara. Penelitian ini menggunakan Struktural Equation Model (SEM) dengan pendekatan Partial Least Squares (PLS) versi 3.0. Uji instrumen penelitian meliputi uji outer model, uji inner model dan uji hipotesis. Hasil penelitian ini yang telah dilakukan, dan menunjukkan: Sanksi Pajak, Kesadaran Wajib Pajak, Tax Amnesty berpengaruh signifikan terhadap Kepatuhan Wajib Pajak. Tax Amnesty sebagai variabel moderasi tidak memberikan pengaruh Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi, tetapi memberikan pengaruh Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Kata kunci: Sanksi Pajak, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak Orang Pribadi dan Tax Amnesty Sebagai Variabel Moderasi.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 282
NIM/NIDN Creators: 43215110049
Additional Information: Sanksi Pajak, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak Orang Pribadi dan Tax Amnesty Sebagai Variabel Moderasi
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 > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
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 > 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: 17 Jan 2022 03:46
Last Modified: 30 Jun 2022 07:33
URI: http://repository.mercubuana.ac.id/id/eprint/54356

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