Elisabeth, Fidela (2018) Pengaruh Fraud Diamond Terhadap Kecenderungan Kecurangan Pada Wajib Pajak Restoran Di Kota Malang. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menjelaskan tekanan, peluang, rasionalisasi, dan kemampuan berpengaruh terhadap kecenderungan kecurangan wajib pajak restoran di Kota Malang. Penelitian ini merupakan penelitian kuantitatif dengan populasi penelitian adalah Wajib Pajak Restoran Kota Malang yang terdaftar di Badan Pelayanan Pajak Daerah (BP2D) Kota Malang. Metode pengambilan sampel yang digunakan adalah purposive sampling tipe judgement sampling serta jumlah sampel sebanyak 100 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa rasionalisasi dan kemampuan berpengaruh signifikan terhadap kecenderungan kecurangan wajib pajak restoran di Kota Malang, sedangkan tekanan dan peluang tidak berpengaruh.
English Abstract
This quantitative research aims to analyze the effect of incentive, opportunity, rationalization, and capability on fraud tendencies of restaurant taxpayers in Malang. Using purposive sampling, 100 respondents were selected from the population of restaurant taxpayers registered at BP2D Kota Malang through judgemental sampling technique. The data of this study were analyzed using multiple linear regression analysis. The results of this research indicate that rationalization and capability affect fraud tendencies of restaurant taxpayers in Malang, but incentive and opportunity do not have any effect.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/98/051803212 |
| Uncontrolled Keywords: | Fraud Diamond, Kecenderungan Kecurangan Pajak Restoran |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.206 Provisions that allow tax avoidance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 30 Apr 2018 02:55 |
| Last Modified: | 02 Nov 2021 04:58 |
| URI: | http://repository.ub.ac.id/id/eprint/10020 |
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