Haq, Rivani Aulia (2019) Determinan Persepsi Wajib Pajak Badan Mengenai Etika Penggelapan Pajak (Studi Pada Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Purwakarta). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui determinan persepsi wajib pajak badan mengenai etika penggelapan pajak. Penelitian ini dilakukan di Kantor Pelayanan Pajak Pratama Purwakarta. Penelitian ini menggunakan data primer yang diperoleh dengan cara menyebarkan kuesioner kepada wajib pajak badan yang terdaftar di Kantor Pelayanan Pajak Pratama Purwakarta. Metode penyampelan yang digunakan dalam penelitian ini adalah Convenience Sampling. Pengujian hipotesis dilakukan dengan metode statistik Partial Least Square (PLS) dengan bantuan program SmartPLS. Hasil penelitian berdasarkan analisis korelasi didapat untuk kepatuhan wajib pajak 0.254673 berada pada tingkat rendah, dan sistem perpajakan 0.366459 berada pada tingkat rendah. Sedangkan pada uji hipotesis didapat bahwa, H0 ditolak dan Ha diterima, artinya ada hubungan antara kepatuhan wajib pajak dan sistem perpajakan dengan persepsi wajib pajak badan mengenai etika penggelapan pajak.
English Abstract
The aim of this study is to determine corporate taxpayers' perceptions on the ethics of tax evasion. This research was conducted at the Small Tax Office of Purwakarta. This study used primary data obtained through questionnaires submitted corporate taxpayers registered at the Small Tax Office of Purwakarta. The sampling method used in this study was convenience sampling. Hypothesis testing was conducted by the Partial Least Square (PLS) statistical method with the help of the SmartPLS program. Based on the correlation analysis, it was found that taxpayer compliance is at a low level (0.254673) and tax system is also at a low level (0.366459). Hypothesis testing found that, H0 rejected and Ha is accepted; this means that there is a relationship between taxpayer compliance and tax system, regarding corporate taxpayers' perceptions on the ethics of tax evasion
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/293/051903869 |
| Uncontrolled Keywords: | Keadilan Pajak, Diskriminasi, Kepatuhan Wajib Pajak, Pemeriksaan Pajak, Sistem Perpajakan, Penggelapan Pajak, Tax Justice, Discrimination, Taxpayer Compliance, Tax Audit, Tax System, Tax Evasion |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 20 Jul 2020 07:29 |
| Last Modified: | 21 Oct 2021 14:14 |
| URI: | http://repository.ub.ac.id/id/eprint/170503 |
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