Najib, DebbyFarihun (2013) Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Penghasilan (Studi Kasus Atas Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Malang U. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pendidikan, pemahaman terhadap self assessment , pelayanan informasi perpajakan dan pelaksanaan sanksi perpajakan terhadap tingkat kepatuhan Wajib Pajak Orang Pribadi dalam membayar pajak penghasilan. Variabel Independen dalam penelitian ini adalah tingkat pendidikan, pemahaman terhadap self assessment , pelayanan informasi perpajakan dan pelaksanaan sanksi perpajakan sedangkan variabel dependen adalah kepatuhan Wajib Pajak Orang Pribadi. Data penelitian ini diambil dari data primer melalui kuesioner. Kuesioner yang disebar sebanyak 100 buah kepada Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Malang Utara dan kuisioner yang diolah sebanyak 89 buah. Sampel dalam penelitian diambil secara convenience sampling . Penelitian ini menggunakan analisis regresi logistik dalam menganalisis variabel-variabelnya. Hasil penelitian menunjukkan bahwa pemahaman self assessment dan pelayanan informasi perpajakan tidak berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi, sedangkan tingkat pendidikan dan pelaksanaan sanksi perpajakan berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi.
English Abstract
This study aimed to determine the effect of educational level, the understanding of the self-assessment, taxation of information services and the implementation of tax penalties on the level of individual taxpayer compliance in paying income tax. Independent variables in this study is the level of education, understanding of self-assessment, taxation of information services and the implementation of tax penalties while the dependent variable is the individual taxpayer compliance. The data of this study were taken from primary data through questionnaires. Questionnaires distributed to as many as 100 pieces of individual taxpayer in the Tax Office Primary North Malang and questionnaires were processed as many as 89 pieces. The samples were taken by convenience sampling. This study used logistic regression analysis to analyze the variables. The results showed that the understanding of self-assessment and taxation of information services do not affect the individual taxpayer compliance, while the level of education and the implementation of tax penalties affect the individual taxpayer compliance.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2013/473/051309582 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 12 Nov 2013 10:00 |
| Last Modified: | 19 Oct 2021 04:28 |
| URI: | http://repository.ub.ac.id/id/eprint/106891 |
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