PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, SISTEM E-BILLING, DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Study Empiris Pada Wajib Pajak Badan Yang Terdaftar di KPP Pratama Jakarta Setiabudi Satu)

OKTAVINA, ZALSABILA GALUH (2022) PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, SISTEM E-BILLING, DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Study Empiris Pada Wajib Pajak Badan Yang Terdaftar di KPP Pratama Jakarta Setiabudi Satu). S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Self Assessment System, Sistem E-Billing, dan Sanksi Perpajakan terhadap tingkat Kepatuhan Wajib Pajak Badan yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Setiabudi Satu. Penelitian ini menggunakan metode random sampling dengan menggunakan rumus Slovin. Data yang digunakan pada penelitian ini adalah data primer yang bersumber dari penyebaran kuesioner terhadap 100 Wajib Pajak Badan yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Setiabudi Satu. Variabel independen dalam penelitian ini adalah pengaruh penerapan Self Assessment System, Sistem E-Billing, dan Sanksi Perpajakan, serta variabel dependen pada penelitian ini yaitu Kepatuhan Wajib Pajak Badan. Teknik analisis data yang digunakan adalah analisis regresi liniear berganda yang terdiri dari 2 (dua) variabel yaitu variabel independen dan variabel dependen. Hasil Penelitian ini menunjukkan bahwa penerapan Self Assessment System tidak berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak Badan, sedangkan Sistem E-Billing dan Sanksi Perpajakan berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak Badan. Serta hasil pengujian secara simultan menunjukkan adanya pengaruh antara variabel penerapan Self Assessment System, Sistem E-Billing, dan Sanksi Perpajakan terhadap tingkat Kepatuhan Wajib Pajak Badan. Kata Kunci : Kepatuhan Perpajakan, Penerapan Self Assessment System, Sistem E-Billing, dan Sanksi Perpajakan. ABSTRACT This research aims to determine the effect of the application of the Self Assessment System, E-Billing System, and Tax Sanctions on the Compliance Level of Corporate Taxpayers registered at the Pratama Jakarta Setiabudi Satu Tax Service Office. This study uses a random sampling method using the Slovin formula. The data used in this study is primary data sourced from the distribution of questionnaires to 100 corporate taxpayers registered at the Pratama Jakarta Setiabudi Satu Tax Service Office. The independent variable in this study is the influence of the application of the Self Assessment System, EBilling System, and Tax Sanctions, and the dependent variable in this study is Corporate Taxpayer Compliance. The data analysis technique used is multiple linear regression analysis which consists of 2 (two) variables, namely the independent variable and the dependent variable. The results of this study indicate that the application of the Self Assessment System does not significantly affect the Compliance of Corporate Taxpayers, while the E-Billing System and Tax Sanctions have a significant effect on Corporate Taxpayer Compliance. And the results of the simultaneous test show that there is an influence between the variables of the application of the Self Assessment System, E-Billing System, and Tax Sanctions on the level of Corporate Taxpayer Compliance. Keywords: Tax Compliance, Implementation of Self Assessment System, System E-Billing, and Tax Sanctions.

Item Type: Thesis (S1)
Call Number CD: FE/AK 22 038
NIM/NIDN Creators: 43218210045
Uncontrolled Keywords: Kata Kunci : Kepatuhan Perpajakan, Penerapan Self Assessment System, Sistem E-Billing, dan Sanksi Perpajakan.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: siti maisyaroh
Date Deposited: 24 Dec 2022 06:32
Last Modified: 24 Dec 2022 06:32
URI: http://repository.mercubuana.ac.id/id/eprint/72780

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