PENGARUH SELF ASSESSMENT SYSTEM, SOSIALISASI PAJAK, MODERNISASI ADMINISTRASI PAJAK TERHADAP KESADARAN PAJAK SERTA IMPLIKASINYA TERHADAP KEPATUHAN WAJIB PAJAK (Survey Pada Sektor Perdagangan Online E-Commerce di Jabodetabek)

Sulastri, Sulastri (2023) PENGARUH SELF ASSESSMENT SYSTEM, SOSIALISASI PAJAK, MODERNISASI ADMINISTRASI PAJAK TERHADAP KESADARAN PAJAK SERTA IMPLIKASINYA TERHADAP KEPATUHAN WAJIB PAJAK (Survey Pada Sektor Perdagangan Online E-Commerce di Jabodetabek). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Karakteristik transaksi e-commerce yang cepat, melewati batas negara, dan menghadirkan inovasi model bisnis yang semakin berkembang memunculkan tantangan baru dalam hal pemajakannya. Bertumbuhnya ekonomi digital tidak sejalan dengan peningkatan persentase kepatuhan dalam pelaksanaan kewajiban perpajakan di Indonesia yang masih tergolong rendah. Salah satu penyebabnya adalah adanya ketidaksadaran pajak dan ketidakpatuhan wajib pajak oleh masyarakat. Tujuan penelitian ini adalah untuk mengetahui pengaruh self assessment system, sosialisasi pajak dan modernisasi administrasi pajak terhadap kesadaran pajak serta implikasinya terhadap kepatuhan wajib pajak. Penelitian ini dilakukan dengan menggunakan metode survei pada wajib pajak perdagangan online (e-commerce). Data yang diperoleh dalam penelitian ini dianalisis menggunakan analisis kuantitatif dengan PLS-SEM (Structural Equation Model) atau model persamaan struktural. Hasil Penelitian ini menunjukkan bahwa self assessment system, sosialisasi pajak, dan modernisasi administrasi pajak berpengaruh signifikan terhadap kesadaran pajak. Penelitian ini juga menunjukkan adanya pengaruh yang signifikan antara self assessment system, sosialisasi pajak, modernisasi administrasi pajak, dan kesadaran pajak dengan kepatuhan wajib pajak. Kata Kunci: Self assessment system, Sosialisasi Pajak, Modernisasi administrasi Pajak, Kesadaran Pajak, Kepatuhan wajib pajak, E-commerce The characteristics of e-commerce transactions that are fast, cross national borders, and present business model innovations that are increasingly developing raise new challenges in terms of taxation. The growth of the digital economy is not in line with increase the compliance percentage in fulfilling tax obligations in Indonesia is still relatively low. One of the reasons is the lack of tax awareness and taxpayer compliance among the public. This study aims to determine the influence of the self-assessment system, tax socialization, and tax administration modernization on tax awareness and its implications for taxpayer compliance. This study was conducted using a survey method on online trading taxpayers (e- commerce). The data obtained in this research were analyzed using quantitative analysis with PLS-SEM (Partial Least Squares Structural Equation Model) or structural equation model. The results of this study indicate that the self- assessment system, tax socialization, and tax administration modernization have a significant influence on tax awareness. This research also shows a significant correlation between the self-assessment system, tax socialization, tax administration modernization, tax awareness, and taxpayer compliance. Keywords: Self assessment, Tax socialization, Modernization administration, awareness, compliance, e-commerce

Item Type: Thesis (S2)
NIM/NIDN Creators: 55519110022
Uncontrolled Keywords: Self assessment, Tax socialization, Modernization administration, awareness, compliance, e-commerce Self assessment system, Sosialisasi Pajak, Modernisasi administrasi Pajak, Kesadaran Pajak, Kepatuhan wajib pajak, E-commerce
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: ALFINA DHEA NOVA
Date Deposited: 31 Aug 2023 07:02
Last Modified: 31 Aug 2023 07:02
URI: http://repository.mercubuana.ac.id/id/eprint/80273

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