Rahmayanti, Nida Putri (2020) Pengaruh Sanksi Denda, Pemeriksaan Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Badan Yang Dimoderasi Oleh Niat Patuh (Studi Kasus Pada Wajib Pajak Badan Di KPP Pratama Banjarmasin Utara). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji secara empiris dampak sanksi denda, pemeriksaan pajak, kesadaran wajib pajak terhadap kepatuhan wajib pajak badan serta peran moderasi niat patuh pada hubungan tersebut. Populasi penelitian adalah wajib pajak badan di KPP Pratama Banjarmasin Utara pada tahun 2019 dengan sampel 142 wajib pajak badan. Metode Penyampelan yang digunakan yaitu convenience sampling. Metode analisis yang digunakan yaitu regresi linier berganda (Multiple Regression Analysis) dan Moderated Regression Analysis (MRA). Hasil menunjukkan bahwa sanksi denda, pemeriksaan pajak, dan kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak badan. Selain itu, niat patuh tidak mampu memoderasi pengaruh sanksi denda, pemeriksaan pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak badan. Hal ini disebabkan sanksi denda maupun pemeriksaan pajak yang berlaku sudah sesuai dengan UU Perpajakan serta wajib pajak badan menyadari pentingnya perpajakan bagi sumber pendapatan negara. Tujuan penelitian untuk memberi masukan dan referensi bagi aparat fiskus dan wajib pajak untuk menelaah lebih lanjut tentang sanksi denda, pemeriksaan pajak yang sudah berlaku serta menumbuhkan kesadaran bagi wajib pajak untuk patuh terhadap pajak.
English Abstract
This study aims to empirically examine the impact of tax penalties, tax audits, taxpayer awareness towards the corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its relationship. The analytical method used is multiple linear regression (Multiple Regression Analysis) and Moderated Regression Analysis (MRA). The population of this study is corporate taxpayers in North Banjarmasin KPP in 2019 with a sample of 142 corpoet rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalty, tax audits, and awareness of taxpayers have a positive effect on corporate taxpayer compliance. However, compliant intention is not able to moderate the effect of fines, tax audits, and taxpayer awareness toward the corporate taxpayer compliance. This is due to the applied penalties and tax audits are already in accordance with the taxation laws and the corporate taxpayers aware about importance of taxation as the sources of state income. The purpose of this research is to provide inputs and references for the tax authorities and taxpayers to examine further about tax penalties, tax audits that have been implemented and to raise awareness for taxpayers to comply with taxes.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0420020027 |
| Uncontrolled Keywords: | Sanksi Denda, Pemeriksaan Pajak, Kesadaran Wajib Pajak, Niat Patuh, Kepatuhan Wajib Pajak Badan. Penalty Sanctions, Tax Examination, Taxpayer Awareness, Obedient Intentions, Corporate Taxpayer Compliance. |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.200 19 Taxes (Psychological principles) |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 26 Feb 2021 16:34 |
| Last Modified: | 22 Sep 2022 07:41 |
| URI: | http://repository.ub.ac.id/id/eprint/183468 |
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Text (DALAM MASA EMBARGO)
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