Meisa, Fabella Wenhel (2019) Pengaruh Sikap Wajib Pajak atas Sanksi Formal dan Sanksi Informal, Norma Subjektif, dan Kontrol Perilaku terhadap Minat Kepatuhan Pajak (Studi pada Online Shop Melalui Instagram di Pulau Jawa). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini dilakukan untuk mengetahui secara empiris pengaruh konstruk-konstruk Theory of Planned Behavior, serta pengembangannya yang mengacu pada Deterrence Theory. Penelitian ini menggunakan jenis penelitian eksplanatori (explanatory research) dengan pendekatan kuantitatif. Variabel yang digunakan dalam penelitian ini ada 5 (lima), yaitu Sikap Wajib Pajak atas Sanksi Formal (X1), Sikap Wajib Pajak atas Sanksi Informal (X2), Norma Subjektif, Kontrol Perilaku yang Dipersepsikan (X4), dan Minat Kepatuhan Pajak (Y). Pengumpulan data diperoleh melalui penyebaran kuesioner secara online melalui Google Form berupa link kepada Online Shop di Instagram yang berada di Pulau Jawa. Penelitian ini menggunakan 56 responden dan dianalisis dengan SPSS versi 23. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa Sikap Wajib Pajak atas Sanksi Formal (X1) dan Kontrol Perilaku yang Dipersepsikan (X4) berpengaruh signifikan terhadap Minat Kepatuhan Pajak (Y). Namun, Sikap Wajib Pajak atas Sanksi Informal (X2) dan Norma Subjektif (X) menunjukkan bahwa tidak adanya pengaruh signifikan terhadap Minat Kepatuhan Pajak (Y).
English Abstract
This study aims to determine influence of the constructs empirically of the Theory of Planned Behavior, and its supporting development on the Deterrence Theory. This study used explanatory research with quantitative approach. There are 5 (five) variabels used: Taxpayer's Attitude on Formal Sanctions (X1), Taxpayer's Attitudes on Informal Sanctions (X2), Subjective Norms, Perceived Behavior Control (X4), and Interest in Tax Compliance (Y). Data collection techniques were conducted through questionnaires online via Google Form which contains a link for Online Shop on Instagram in Java Island. This study involved 56 respondents and datas that have been obtained were analyzed with SPSS version 23. The sampling technique used is purposive sampling. The results of this study indicate that the Taxpayer's Attitude of Formal Sanctions (X1) and Perceived Behavioral Control (X4) had a significant effect on Interest in Tax Compliance (Y). However, the Taxpayer's Attitude on Informal Sanctions (X2) and Subjective Norms (X) shows a non-significant effect on Interest in Tax Compliance (Y).
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/310/051906333 |
| Uncontrolled Keywords: | Theory of Planned Behavior, Deterrence Theory, Online Shop, dan Minat Kepatuhan Pajak-Theory of Planned Behavior, Deterrence Theory, Online Shop, and Interest in Tax Compliance. |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 10 Nov 2020 03:33 |
| Last Modified: | 21 Oct 2021 07:09 |
| URI: | http://repository.ub.ac.id/id/eprint/172837 |
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