JANAH, MIKTAHUL (2024) PENGARUH KESADARAN WAJIB PAJAK, PENERAPAN E-FILLING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIBORANG PRIBADI DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI(Studi Empiris Wajib Pajak Orang Pribadi yang terdaftar di KPPJakarta Cengkareng). S1 thesis, Universitas Mercu Buana.
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Abstract
The purpose of this study was to examine the impact of Taxpayer Awareness, Efiling Implementation, and Tax Sanctions on Taxpayer Compliance, with TaxationSocialization as a Moderating Variable (Empirical Study of Individual TaxpayersRegistered at KPP Pratama Jakarta Cengkareng). The sampling techniqueemployed was accidental sampling using the Slovin formula, and the study utilizedprimary data collected through questionnaires. The population comprisedindividual taxpayers registered at KPP Pratama Jakarta Cengkareng. Thisresearch used a quantitative method with the SmartPLS Version 3.0 applicationfor analysis. The results indicated that Taxpayer Awareness, E-filingImplementation, and Tax Sanctions positively influenced taxpayer compliance. However, Taxation Socialization did not moderate the effects of TaxpayerAwareness, E-filing Implementation, and Tax Sanctions on the compliance of individual taxpayers at KPP Pratama Jakarta Cengkareng Penelitian ini bertujuan untuk mengetahui pengaruh Kesadaran WajibPajak, Penerapan E-filing, Sanksi Perpajakan terhadap kepatuhan wajib pajakdengan Sosialisasi Perpajakan Sebagai Variable Moderasi (Studi Empiris WajibPajak Orang Pribadi yang terdaftar di KPP Pratama Jakarta Cengkareng). Pengambilan sampelnya Teknik Accidental Sampling dengan rumus slovin, penelitian ini menggunakan data primer yaiitu kuisioner. Populasi dalampenelitian yaitu Wajib Pajak Yang terdaftar di KPP Jakarta Cengkareng. Penelitian ini menggunakan metode kuantitatif dengan model analisis aplikasi SmartPLS Versi 3.0. Hasil penelitian menunjukkan bahwa Kesadaran Wajib Pajak, Penerapan E-filing, dan Sanksi Perpajakan memiliki pengaruh positif terhadapKepatuhan Wajib Pajak. Namun, Sosialisasi Perpajakan tidak dapat memoderasi Pengaruh Kesadaran Wajib Pajak, Penerapan E-filing, dan Sanksi Perpajakanterhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama JakartaCengkareng
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 24 280 |
| NIM/NIDN Creators: | 43220110155 |
| Uncontrolled Keywords: | Kepatuhan Pajak, Kesadaran Wajib Pajak, Penerapan E-Filling, Sanksi Pajak, Sosialisasi Perpajakan. |
| Subjects: | 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | AFIFAH SALMA RAMADINA |
| Date Deposited: | 22 Nov 2024 07:28 |
| Last Modified: | 22 Nov 2024 07:28 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/92900 |
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