Putri, Dita Eridianti (2018) Pengaruh Sikap, Pengetahuan dan Pemahaman tentang Peraturan Perpajakan, Persepsi Efektifitas Sistem Perpajakan terhadap Kemauan Membayar Pajak (Willingness to Pay Tax) Pada Wajib Pajak Orang Pribadi. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan menganalisis pengaruh variabel-variabel independen yaitu, Sikap Wajib Pajak (X1), Pengetahuan dan Pemahaman tentang Peraturan Perpajakan (X2), serta Persepsi Efektifitas Sistem Perpajakan (X3) terhadap variabel dependen yaitu Kemauan Membayar Pajak (Willingness to Pay Tax) (Y). Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian penjelasan (explanatory research) dengan pendekatan kuantitatif. Teknik pengambilan sampel penelitian ini menggunakan prosedur pengambilan sampel nonprobabilitas, kategori purposive sampling tipe judgment sampling. Sampel sebesar 68 responden wajib pajak yang bekerja di KAP, KKP, dan KJPP di Kota Malang berprofesi sebagai akuntan, auditor, konsultan, penilai. Teknik analisis data yang digunakan penelitian ini adalah analisis statistik deskriptif dan analisis statistik inferensial dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan besarnya kontribusi sikap wajib pajak, pengetahuan dan pemahaman tentang peraturan perpajakan, dan persepsi efektifitas sistem perpajakan terhadap kemauan membayar pajak dapat diketahui melalui koefisien determinasinya (adj R2) yaitu sebesar 0.567. Hal tersebut menunjukkan Sikap Wajib Pajak (X1), Pengetahuan dan Pemahaman tentang Peraturan Perpajakan (X2), dan Persepsi Efektifitas Sistem Perpajakan (X3) sebesar 56.7% dapat mempengaruhi Kemauan Membayar Pajak (Y). Secara parsial, Sikap (X1) tidak berpengaruh signifikan terhadap Kemauan Membayar Pajak (Y) dengan nilai sig. t (0,205) > sig. (0,05), Pengetahuan dan Pemahaman tentang Peraturan Perpajakan (X2) berpengaruh signifikan terhadap Kemauan Membayar Pajak (Y) dengan nilai sig. t (0.001) < sig. (0,05), dan Persepsi Efektifitas Sistem Perpajakan (X3) berpengaruh signifikan terhadap Kemauan Membayar Pajak (Y) dengan nilai sig. t (0.000) < sig. (0,05).
English Abstract
This research aims to analyze the influence of independent variables namely, Taxpayer Attitude (X1), Knowledge and Understanding of Tax Regulation (X2), and Perception of Tax System Effectiveness (X3) to the dependent variable is Willingness to Pay Tax (Y). The type of research used in this study is explanatory research (explanatory research) with a quantitative approach. The sampling technique of this research used nonprobability sampling procedure, purposive sampling type judgment sampling. A sample of 68 taxpayer respondents working in KAP, KKP, and KJPP in Malang City work as an accountant, auditor, consultant, appraiser. Data analysis technique used this research is descriptive statistical analysis and inferential statistical analysis by using multiple linear regression analysis. The result of the research shows that the contribution contribution of taxpayer attitude, knowledge and understanding about taxation regulation, and the perception of tax system effectiveness on the willingness of paying tax can be known through the coefficient of determination (adj R2) that is equal to 0.567. It shows Taxpayers' Attitude (X1), Knowledge and Understanding of Taxation Regulation (X2), and Perception of Tax System Effectivity (X3) of 56.7% can affect Tax Payer's Will (Y). Partially, Attitude (X1) has no significant effect on Tax Payer's Will (Y) with sig value. t (0.205)> sig. (0,05), Knowledge and Understanding of Taxation Regulation (X2) have a significant effect on Tax Payer's Will (Y) with sig value. t (0.001) <sig. (0,05), and Perception of Tax System Effectivity (X3) have a significant effect on Tax Payer's Will (Y) with sig value. t (0.000) <sig. (0.05).
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/783/051809406 |
| Uncontrolled Keywords: | Sikap Wajib Pajak, Pengetahuan dan Pemahaman tentang Peraturan Perpajakan, Persepsi Efektifitas Sistem Perpajakan, dan Kemauan Membayar Pajak (Willingness to Pay Tax)-Taxpayer’s Attitude, Knowledge and Understanding of Tax Regulation, Perception of Tax System Effectivity, and Willingness to Pay Tax |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 15 Jan 2019 07:15 |
| Last Modified: | 23 Oct 2021 06:04 |
| URI: | http://repository.ub.ac.id/id/eprint/162608 |
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