Al Kautsar, Dzaid (2018) Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, Dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Wajib Pajak Orang Pribadi Di Kota Bontang). Sarjana thesis, Universitas Brawijaya.
Abstract
Pajak memberikan kontribusi terbesar bagi penerimaan Negara. Semakin tinggi penerimaan pajak maka semakin tinggi penerimaan Negara. Penerimaan pajak dapat ditingkatkan melalui kepatuhan wajib pajak. Akan tetapi, korupsi yang sering terjadi di dalam Direktorat Jenderal Pajak berpotensi memudarkan kepercayaan masyarakat terhadap pemerintah dalam mengelola dana yang bersumber dari pajak dan berdampak pada menurunnya kepatuhan wajib pajak. Kepatuhan wajib pajak dapat ditingkatkan melalui kesadaran wajib pajak, sanksi perpajakan, dan tax amnesty. Tujuan penelitian ini adalah untuk menganalisis pengaruh kesadaran wajib pajak, sanksi perpajakan, dan tax amnesty terhadap kepatuhan wajib pajak. Penelitian ini merupakan penelitian kuantitatif dan data dikumpulkan menggunakan metode survei, yaitu menggunakan kuesioner. Responden adalah 100 wajib pajak orang pribadi di kota Bontang. Data penelitian dan hipotesis dianalisis menggunakan model persamaan struktural (SEM) berdasarkan Partial Least Squares (PLS). Hasil penelitian ini menunjukkan bahwa kesadaran wajib pajak, sanksi perpajakan, dan tax amnesty memiliki pengaruh positif terhadap kepatuhan wajib pajak. Studi ini memberikan pedoman bagi Direktorat Jenderal Pajak untuk dapat mensosialisasikan pentingnya membayar pajak untuk meningkatkan kesadaran wajib pajak dan pelaksanaan sanksi perpajakan yang berlaku, serta meningkatkan pelayanan tax amnesty agar mampu meningkatkan kepatuhan wajib pajak.
English Abstract
Taxes give the largest contribution to state revenue. The higher the tax revenue, the higher the State revenue. Tax revenue can be increased through taxpayer compliance. However, frequent corruption within the Directorate-General of Taxation has the potential to diminish public trust in the government in managing funds sourced from taxes, and this has the impact of decreasing taxpayer compliance. Taxpayer compliance can be increased through taxpayer awareness, tax sanctions, and tax amnesty. The purpose of this research is to analyze the influence of taxpayer awareness, taxation sanctions, and tax amnesty on taxpayer compliance. This research is a quantitative research and the data is collected using the survey method with a questionnaire. The respondents are 100 individual taxpayers in the City of Bontang. Research data and hypotheses were analyzed using a structural equation model (SEM) based on Partial Least Squares (PLS). The results of this study indicated that the awareness of taxpayers, taxation sanctions, and tax amnesty have a positive influence on taxpayer compliance. This study provides guidance for the Directorate-General of Taxation to inform people about the importance of paying taxes to raise awareness of taxpayers, implementation of applicable tax sanctions, and improvement of tax amnesty services in order to improve taxpayer compliance.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/438/051809178 |
| Uncontrolled Keywords: | Kesadaran Wajib Pajak, Sanksi Perpajakan, Tax Amnesty, Kepatuhan Wajib Pajak, Taxpayer Awareness, Taxation Sanctions, Tax Amnesty, Taxpayer Compliance |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 25 Jan 2019 07:24 |
| Last Modified: | 20 Oct 2021 06:27 |
| URI: | http://repository.ub.ac.id/id/eprint/162891 |
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