HIDAYATI, DWI RAHMI (2022) PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, PEMAHAMAN PERPAJAKAN DAN SIKAP RASIONAL TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Indramayu). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACK Indonesia in terms of its tax payment ratio is still low, even though Indonesia is one of the countries with the highest population in the world. This study aims to determine the effect of applying a self-assessment system, understanding of taxation and rational attitudes towards individual taxpayer compliance. The population for this research is individual taxpayers registered at KPP Pratama Indramayu. The sample in this study was taken using the Simple Random Sampling method, the total sample of the study was 100 respondents. The research method is the distribution of questionnaires and analytical techniques assisted by the SPSS 25 program. The results of this study indicate that the application of the self-assessment system, understanding of taxation and rational attitudes have a positive and significant impact on individual taxpayer compliance. Keywords: Individual taxpayer compliance, application of self assessment system, understanding of taxation, rational attitude ABSTRAK Indonesia dalam rasio pembayaran pajak nya masih rendah, padahal Indonesia adalah salah satu negara yang memiliki populasi tinggi di dunia. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan self assessment system, pemahaman perpajakan dan sikap rasional terhadap kepatuhan wajib pajak orang pribadi. Populasi untuk penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Indramayu. Sampel dalam penelitian ini diambil dengan menggunakan metode Simple Random Sampling, total sampel penelitian adalah 100 responden. Metode penelitian dengan penyebaran kuesioner dan teknik analisis yang dibantu dengan program SPSS 25. Hasil penelitian ini menunjukkan bahwa penerapan self assessment system, pemahaman perpajakan dan sikap rasional berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Kata Kunci : Kepatuhan wajib pajak orang pribadi, penerapan self assessment system, pemahaman perpajakan, sikap rasional
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK 22 023 |
| NIM/NIDN Creators: | 43218210031 |
| Uncontrolled Keywords: | Kata Kunci : Kepatuhan wajib pajak orang pribadi, penerapan self assessment system, pemahaman perpajakan, sikap rasional |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 06 Oct 2022 06:58 |
| Last Modified: | 06 Oct 2022 06:58 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/70032 |
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