Noviyani, Nadya Sheila (2019) Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Wp Op Yang Terdaftar Di Kpp Pratama Jakarta Kelapa Gading). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh kesadaran wajib pajak, kualitas pelayanan fiskus, sosialisasi perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Kelapa Gading. Variabel independen dalam penelitian ini adalah kesadaran wajib pajak, kualitas pelayanan fiskus, sosialisasi perpajakan, dan sanksi perpajakan, sedangkan variabel dependen adalah kepatuhan wajib pajak. Penelitian ini merupakan penelitian kuantitatif dan data dikumpulkan menggunakan metode survei. Pengumpulan sampel menggunakan metode simple random sampling. Jumlah wajib pajak yang berpartisipasi dalam penelitian ini sebanyak 100 responden. Metode statistik menggunakan Analisis Regresi Linear Berganda. Data diolah menggunakan program Statistical Package for the Social Sciences (SPSS). Hasil penelitian ini menunjukkan bahwa kesadaran wajib pajak, kualitas pelayanan fiskus, sosialisasi perpajakan, dan sanksi perpajakan memiliki pengaruh positif terhadap kepatuhan wajib pajak.
English Abstract
This research hs the aim to examine empirically the effect of taxpayers awareness, service quality of tax authorities, communication about taxes, and tax penalty on the compliance of individual taxpayers registered at the Kelapa Gading Small Tax Office (KPP Pratama), Jakarta. The independent variables of this research are taxpayers awareness, service quality of tax authorities, communication about taxes, and tax penalty, while the dependent variable is taxpayers compliance. This research is a quantitative research and the data was collected using the survey method. The samples were taken by simple random sampling method. The number of taxpayers that parcitipated in this study was 100 respondents. The utilized statistical method is Multiple Linear Regression Analysis. The data was processed using the Statistical Package for the Social Sciences (SPSS) program. The results of this study indicated that taxpayers awareness, service quality of tax authorities, communication about taxes, and tax penalty have a positive influence on taxpayers compliance
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/83/051903520 |
| Uncontrolled Keywords: | kepatuhan wajib pajak, kesadaran wajib pajak, kualitas pelayanan fiskus, sosialisasi perpajakan, dan sanksi perpajakan, taxpayers compliance, taxpayers awareness, service quality of tax authorities, tax socialization, and tax penalty |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 16 Jul 2020 02:17 |
| Last Modified: | 21 Oct 2021 04:49 |
| URI: | http://repository.ub.ac.id/id/eprint/170330 |
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