Rahayu, Yayuk Ngesti (2018) Pengaruh pengetahuan terhadap kepatuhan pajak dimediasi pemahaman, kesadaran pajak dan sistem pemungutan ( Studi wajib pajak PBB-P2 Kabupaten dan Kota Se Malang Raya ). Doctor thesis, Universitas Brawijaya.
Abstract
Kepatuhan wajib pajak mempunyai peran yang sangat penting untuk pembangunan nasional yang bertujuan mencerdaskan kehidupan bangsa dan kesejahteraan rakyat Indonesia secara adil, makmur dan merata. Pajak merupakan sumber penerimaa negara yang potensial yang digunakan sebesar-besarnya untuk pembiayaan pembangunan nasional. Kesadaran dan kepatuhan wajib pajak sebagai kunci kesuksesan penerimaan negara dari sektor pajak karena pajak merupakan sumber penerimaan negara dan banyak manfaat yang dapat dengan membayar pajak sesuai ketentuan akan berguna bagi kehidupan berbangsa dan bernegara. Penelitihan ini dilakukan di wilayah kabupaten dan kota se Malang Raya menggunakan sampel sebanyak 278 responden. Dengan menggunakan Path Analisis. Statistical Pascage for the Social Sciences (SPSS V.17). Hasil penelitian menunjukkan bahwa pengetahuan wajib pajak tentang PBB-P2berpengaruh sangat rendah terhadap kepatuhan pajak yang menandakan semakin rendah pengetahuan wajib pajak maka semakin mebnurun tingkat kepatuhan pajaknya.
English Abstract
Taxpayer compliance has a very important role for national development which aims to educate the life of the nation and the welfare of the Indonesian people in a fair, prosperous and equitable manner. Tax is a potential source of state revenue that is used as much as possible to finance national development. Awareness and compliance of taxpayers is the key to the success of state revenue from the tax sector because taxes are a source of state revenue and many benefits that can be obtained by paying taxes according to the provisions will be useful for the life of the nation and state. This research was conducted in districts and cities throughout Malang Raya using a sample of 278 respondents. By using Path Analysis. Statistical Postge for the Social Sciences (SPSS V.17). The results showed that the knowledge of taxpayers about PBB-P2 has a very low effect on tax compliance, which indicates the lower the knowledge of taxpayers, the lower the level of tax compliance.
Other obstract
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| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DIS/352.44/RAH/p/2018/061811523 |
| Uncontrolled Keywords: | PROPERTY TAX PUBLIC ADMINISTRATION |
| Subjects: | 300 Social sciences > 352 General considerations of public administration > 352.4 Financial administration and budgets > 352.44 Revenue administration |
| Divisions: | S2/S3 > Doktor Ilmu Manajemen, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 04 Feb 2022 04:43 |
| Last Modified: | 04 Feb 2022 04:43 |
| URI: | http://repository.ub.ac.id/id/eprint/189332 |
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