Syakura, MuhammadAbadan (2014) Analisis Perilaku Wajib Pajak Badan Atas Penerapan Perencanaan Pajak dan Kepatuhan Wajib Pajak Badan (Studi Pada Wajib Pajak Badan di Kota amarinda). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris pengaruh kompleksitas sistem perpajakan terhadap perencanaan pajak, pengaruh kondisi keuangan terhadap perencanaan pajak, pengaruh kepercayaan kepada otoritas pajak terhadap kepatuhan wajib pajak badan, pengaruh keadilan sistem pajak terhadap kepatuhan wajib pajak badan, pengaruh perencanaan pajak terhadap kepatuhan wajib pajak badan, pengaruh tidak langsung kompleksitas sistem perpajakan terhadap kepatuhan wajib pajak badan melalui perencanaan pajak, dan pengaruh tidak langsung kondisi keuangan terhadap kepatuhan wajib pajak badan melalui perencanaan pajak. Secara teoritis, hasil penelitian ini diharapkan dapat memberikan bukti secara empiris tentang faktor-faktor yang mempengaruhi perilaku wajib pajak badan atas penerapan perencanaan pajak dan kepatuhan wajib pajak badan sehingga dapat bermanfaat bagi akademisi, praktisi, dan pembuat kebijakan. Populasi dalam penelitian ini adalah wajib pajak badan yang terdaftar pada KPP Pratama Kota Samarinda. Teknik sampling yang digunakan adalah purposive sampling dengan kriteria: wajib pajak badan yang telah menjadi PKP (Pengusaha Kena Pajak), wajib pajak badan memiliki staf pajak atau tax professional yang telah mendapatkan sertifikat pendidikan pajak minimal Brevet A dan B, dan wajib pajak badan tersebut terdaftar pada KPP Pratama Kota Samarinda. Analisis data penelitian ini menggunakan PLS (Partial Least Square). Hasil penelitian ini menunjukkan bahwa: (1) kompleksitas sistem perpajakan berpengaruh positif terhadap perencanaan pajak, (2) kondisi keuangan berpengaruh positif terhadap perencanaan pajak, (3) kepercayaan kepada otoritas pajak berpengaruh positif terhadap kepatuhan wajib pajak badan dan (4) keadilan sistem perpajakan berpangaruh positif terhadap kepatuhan wajib pajak badan. Hasil pengujian juga menunjukkan bahwa perencanaan pajak memediasi sebagian (partial mediation) pengaruh kompleksitas sistem perpajakan dan kondisi keuangan terhadap kepatuhan wajib pajak badan.
English Abstract
The purpose of this study is to test and prove empirically the influence of complexity of tax system and financial condition toward tax planning, and the influence of tax planning, trust on tax authority, and fairness of tax system toward corporate tax compliance. This study also test the indirect effect of complexity of tax system toward corporate tax compliance through tax planning, and the indiricet effect of financial condition toward corporate tax compliance through tax planning. Theoretically this study are expected to enrich and give some empirical evidence about factors that influence the adoption of tax planning in corporate and corporate taxpayers compliance, so it can be useful for academics, practitioners and policy makers. The population of this study are the corporate taxpayers that spread accross the Regional Office of Directorate General of Taxation in Samarinda. The sampling technique in this study is purposive sampling with any criteria : corporate taxpayer that have firm as PKP (Pengusaha Kena Pajak), corporate taxpayer must have any tax staff or tax professional that accept sertificate of Brevet A and B, and corporate taxpayer must listed on Regional Office of Taxation Samarinda. The analysis of research data on this study is using PLS (Partial Least Square). The main findings of the study provide information that : (1) complexity of tax system has positive influence toward tax planning, (2) financial condition has positive influence toward tax planning, (3) trust on tax authority has positive influence toward corporate tax compliance, (4) fairness of tax system has positive influence toward corporate tax compliance, and (5) tax planning has positive influence toward corporate tax compliance. The empirical evidence also prove that tax planning as the partial mediation for the influence of complexity of tax system and corporate financial condition towards corporate tax compliance.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/336.243/SYA/a/041403002 |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 16 Jun 2014 08:53 |
| Last Modified: | 16 Jun 2014 08:53 |
| URI: | http://repository.ub.ac.id/id/eprint/155914 |
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