Naibaho, Febiola Angraeni (2019) Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak Serta Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pajak Bumi Dan Bangunan Pedesaan Perkotaan (Studi Kasus Pada Wajib Pajak Pbb P2 Kecamatan Pangururan Yang Terdaftar Di Badan Pendapatan Daerah Kabupaten Samosir). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian tentang Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak Serta Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pajak Bumi dan Bangunan Pedesaan Perkotaan (Studi pada Wajib Pajak PBB P2 Kecamatan Pangururan yang Terdaftar di Badan Pendapatan Daerah Kabupaten Samosir), bertujuan untuk mengetahui pengaruh pemahaman perpajakan, kesadaran wajib pajak serta sanksi perpajakan terhdap kepatuhan wajib pajak Pajak Bumi dan Bangunan Pedesaan Perkotaan di Kecamatan Pangururan.Jenis Penelitian yang digunakan oleh penulis adalah penelitian eksplanatori dengan pendekatan kuantitatif. Penulis ingin mengetahui pengaruh pemahaman perpajakan, kesadaran wajib pajak serta sanksi perpajakan terhadap kepatuhan wajib pajak Pajak Bumi dan Bangunan Pedesaan Perkotaan di Kecamatan Pangururan baik secara parsial maupun simultan. Banyaknya populasi dalam penelitian ini adalah 11.941 dan sampel dalam penelitian ini sebanyak 100 responden. Hasil dari penelitian ini yaitu variable bebas pemahaman perpajakan, kesadaran wajib pajak, serta sanksi perpajakan mempunyai pengaruh yang signifikan secara simultan terhadap kepatuhan wajib pajak. Dalam penelitiian ini juga diketahui pengaruh individu (parsial) variabel bebas pemahaman perpajakan, kesadaran wajib pajak, serta sanksi perpajakan mempunyai pengaruh signifikan terhadap kepatuhan wajib pajak. Melalui penelitian ini juga diperoleh hasil adjusted R2 (koefisien determinasi) 0,58. Artinya bahwa variabel bebas dalam penelitian ini berkontribusi sebesar 58,4% terhadap Kepatuhan Wajib Pajak. Saran yang diharapkan dapat bermanfaat bagi Badan {endapatan Daerah Kabupaten Samosir, wajib pajak, maupun pihak-pihak lain adalah, wajib pajak diharapkan dapat meningkatkan pemahaman perpajakannya melalui berbagai cara diantaranya membaca Undang Undang Perpajakan maupun Peraturan Daerah yang mengatur tentang Pajak Bumi dan Bangunan. Pemerintah khususnya Badan Pendapatan Daerah kabupaten Samosir dapat memberikan penyuluhan guna meningkatkan pemahaman perpajakan dan kesadaran wajib pajak dalam melaksanakan kewajiban perpajakannya. Pemerintah juga diharapkan dapat meningkatkan keterampilan petugas pajak melalui pelatihan dan pendidikan yang memadahi sehingga memperkecil kemungkinan petugas pajak melakukan kesalahan
English Abstract
Research on The of Influence of Taxation Understanding, Taxpayer Awareness and Tax Sanctions on Taxpayers Compliance of Rural and Urban Land and Building Tax (Study on Taxpayers of Rural and Urban Lland and Building Tax in Pangururan District Who Registered at Regional Agency for Income of Samosir Regency), aims to determine the effect of taxation understanding,taxpayers awareness, and tax sanctions on taxpayer compliance for Rural and Urban land and building Tax in Pangururan District. The type of researvh used by the author is explanatory research with quantitative methods. The author wants to find out the effect of taxation understanding, taxpayers awareness and tax sanctions on taxpayers compliance of Rural and Urban Land and Building tax in Pangururan District both partially and simultaneously. The number of population in this study was 11,941 and the sample in this study were 100 respondents. The result of this research is the independent variable, taxation understanding, taxpayers awareness and tax sanctions have a significant effect simultaneously on taxpayers compliance. In this research, it is also known the effect individual (partial) of independent variabels, taxation understanding, taxpayers awareness and tax sanctions have a significant effect on taxpayers compliance. Through this study also obtained results of adjusted R2 (coefficient of determination) 0.58. This means that the independent variables in this study contribute 58.4% to Taxpayer Compliance.Suggestions that are expected o be useful for the Regional Agency for Income at Samosir Regency, taxpayers, as well as other parties, taxpayers are expected to increase understanding of taxation through various means including reading the taxation law ada Regional Regulations about land and Building taxes. The government, especially Regional Agency for Income at Samosir Regency can provide counselling to improve understanding of taxations and taxpayers awareness in implementing their tax obligations. The government is also expected to be able to improe the skills of tax officers through adequate traning and education so as to minimize the possibility of tax officers making mistakes.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/47/051905967 |
| Uncontrolled Keywords: | Pajak Bumi dan Bangunan Pedesaan Perkotaan, Kepatuhan Wajib Pajak, Pemahaman Perpajakan, Kesadaran Wajib Pajak, Sanksi Perpaakan, Urban Rural Land and Building taxes, Taxpayers Comliance, Taxation Understanding, Taxpayers Awareness, Tax Sanctions |
| Subjects: | 300 Social sciences > 352 General considerations of public administration > 352.4 Financial administration and budgets > 352.44 Revenue administration > 352.442 14 Revenue administration (Local administration) |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Nur Cholis |
| Date Deposited: | 04 Aug 2020 06:50 |
| Last Modified: | 25 Oct 2021 07:19 |
| URI: | http://repository.ub.ac.id/id/eprint/172525 |
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