BUDYASTUTI, TRIYANI (2009) PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERUBAHAN PTKP DAN TARIF PAJAK SERTA PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada Wilayah KPP Tangerang Timur). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
The change to the regulations of taxes often confuses people with assessable or taxable properties. The relatively underprivileged capacity of their understanding about everything related to these from-time-to-time changes itself ignites the unexpected level of ignoring or even apathetic attitude, which can inhibit required obedience in paying taxes. A research can be helpful and regarded interesting when perception of the people to change, in this case those changes in the regulations of income taxes, is seen as a spot in a watershed to gauge the people's understanding of the problem. Good perception as well as smart understanding about those changes in the regulations of income taxes in connection to Tax Allowance and Tariff Taxes might be hoped to accelerate a more obedient nature of tax payment. By utilizing samples of respondents, that is, 98 persons registered with small tax office in Tangerang Timur, this research examines whether or not tax payers’ perception towards changes in Tax Allowance and Tariff Taxes has impact on the nature of their tax payment on regular basis. Obtained Data are processed using double-sided regression with the assistance of SPSS 15 computer program. The research shows significant result as much as 0,081 or > 0,05 which means that there is no impact of perception about those changes in Tax Allowance to the nature their tax payment. As regards to perception towards changes in Tariff Taxes, it has significant result as much as 0,012 ≤ 0,05 which means that there is impact of perception to the nature of their tax payment. Keywords : Perception, Regulations on Income taxes, Tariff Perubahan Undang-undang perpajakan yang dilakukan oleh pemerintah acap kali membuat wajib pajak bingung. Rendahnya pemahaman wajib pajak terhadap Undang-undang perpajakan itu sendiri menimbulkan perilaku atau sikap apatis dari wajib pajak yang menyebabkan ketidakpatuhan. Suatu penelitian akan sangat menarik jika mengkaji tentang persepsi masyarakat terhadap suatu perubahan, dalam hal ini tentang perubahan Undang- Undag Pajak Penghasilan. Persepsi dapat dijadikan tolak ukur bagaimana pemahaman masyarakat tentang suatu masalah atau perubahan. Persepsi atau pemahaman wajib pajak yang baik terhadap perubahan Undang-undang pajak penghasilan terkait perubahan PTKP dan tarif diharapakan dapat meningkatkan perilaku patuh dari para wajib pajak. Dengan menggunakan sampel wajib pajak orang pribadi yang terdaftar di KPP Tangerang Timur yang berjumlah 98 responden, penelitian menguji apakah terdapat pengaruh persepsi wajib pajak orang pribadi atas perubahan PTKP terhadap kepatuhan, apakah terdapat pengaruh persepsi wajib pajak orang atas perubahan tarif terhadap kepatuhan. Data di analisa dengan menggunakan regresi berganda dengan program SPSS versi 15. Berdasarkan analisa, di dapatkan hasil signifikansi sebesar 0,081 atau > 0,05 yang berarti tidak terdapat pengaruh persepsi wajib pajak orang pribadi atas perubahan PTKP terhadap kepatuhan. Sedangkan untuk persepsi wajib pajak orang pribadi atas perubahan tarif di dapat hasil signifikansi sebesar 0,012 ≤ 0,05 yang berarti terdapat pengaruh antara persepsi wajib pajak orang pribadi atas perubahan tarif terhadap kepatuhan wajib pajak orang pribadi. Kata kunci : Persepsi, Penghasilan Tidak Kena Pajak, Tarif
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-09-001 |
| NIM/NIDN Creators: | 55507110003 |
| Uncontrolled Keywords: | Perception, Regulations on Income taxes, Tariff,Persepsi, Penghasilan Tidak Kena Pajak, Tarif |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 04 Apr 2022 02:37 |
| Last Modified: | 08 Aug 2022 09:18 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/59295 |
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