RAHAYU, PUTRI (2019) PENGARUH KESADARAN PERPAJAKAN, KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN SANKSI PAJAK SEBAGAI VARIABEL MODERATING (Studi Empiris Pada KPP Pratama Jakarta Tanah Abang Satu - Jakarta Pusat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to prove empirically the effect of awareness of taxation, service quality, on individual taxpayer compliance and tax sanctions as a moderating variable. This study was conducted on 100 respondents and questionnaires were collected to collect data. The population in this study were respondents of personal taxpayers found in KPP Pratama Jakarta Tanah Abang Satu. Data is processed using SPSS program assistance. This research was conducted by survey method on individual taxpayers at KPP Pratama Jakarta Tanah Abang Satu. The sample is obtained by Simple Random Sampling. Data analysis was used using multiple linear regression analysis and moderation regression analysis. The results showed that tax awareness and service quality and tax sanctions as moderating variables of tax awareness had a significant effect on individual taxpayer compliance, while tax sanctions did not affect individual taxpayer compliance, and for tax sanctions as moderating variables on taxpayer compliance private people have insignificant influence on KPP Pratama Jakarta Tanah Abang Satu.Penelitian ini bertujuan untuk membuktikan secara empiris terkait pengaruh kesadaran perpajakan, kualitas pelayanan, terhadap kepatuhan wajib pajak orang pribadi dan sanksi pajak sebagai variabel moderating. Penelitian ini dilakukan terhadap 100 responden dan untuk mengumpulkan data digunakan kuesioner. Populasi dalam penelitian ini adalah responden wajib pajak orang pribadi yang terdapat di KPP Pratama Jakarta Tanah Abang Satu. Data diolah menggunakan bantuan program SPSS. Penelitian ini dilakukan dengan metode survey terhadap wajib pajak orang pribadi di KPP Pratama Jakarta Tanah Abang Satu. Sampel diperoleh secara Simple Random Sampling. Analisis data digunakan dengan menggunakan analisis regresi liniear berganda dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa kesadaran perpajakan dan kualitas pelayanan dan sanksi pajak sebagai variabel moderating kesadaran perpajakan berpengaruh secara signifikan terhadap kepatuhan wajib pajak orang pribadi, sedangkan sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi, dan untuk sanksi pajak sebagai variabel moderating terhadap kepatuhan wajib pajak orang pribadi berpengaruh secara tidak signifikan pada KPP Pratama Jakarta Tanah Abang Satu.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 19 1193 |
| NIM/NIDN Creators: | 43215010093 |
| Uncontrolled Keywords: | Kesadaran Perpajakan, Sanksi Pajak dan Kualitas Pelayanan, Kepatuhan Wajib Pajak. |
| Subjects: | 200 Religion/Agama > 260 Christian Social Theology/Teologi Sosial Kristen > 268 Religious Education/Pendidikan Agama Kristen, Pengajaran Agama Kristen > 268.7 Services/Pelayanan 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ANANDA NADIRA PUTRI |
| Date Deposited: | 05 Jul 2024 07:00 |
| Last Modified: | 05 Jul 2024 07:00 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/89378 |
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