Hidayah, Virda Nur and Latifah Hanum, S.E., MSA., Ak (2021) Determinan Perilaku Mahasiswa Dalam Mengikuti Kegiatan Relawan Pajak. Sarjana thesis, Universitas Brawijaya.
Abstract
Relawan Pajak merupakan program edukasi pajak yang melibatkan mahasiswa melalui tax center diberbagai perguruan tinggi. Program ini dibentuk sebagai salah satu wujud penerapan edukasi perpajakan oleh Direktorat Jenderal Pajak (DJP) yang bekerjasama dengan elemen kampus dengan cara berkontribusi memberikan pengetahuan dan menyampaikan kesadaran masyarakat untuk membayar pajak. Program Relawan Pajak dilakukan dengan mengajak mahasiswa dan sivitas akademik untuk bisa menjadi juru bicara pajak serta membantu masyarakat dalam proses pembayaran dan pelaporan pajaknya sesuai ketentuan. Tujuan penelitian ini adalah menguji pengaruh sikap, norma subjektif, persepsi kontrol perilaku, dan motivasi terhadap minat mahasiswa dalam mengikuti kegiatan Relawan Pajak dan perilaku mahasiswa dalam mengikuti kegiatan Relawan Pajak. Penelitian ini merupakan penelitian kuantitatif dan data yang dikumpulkan dengan menggunakan metode suvey menggunakan kuesioner. Sampel penelitian adalah 70 Relawan Pajak Fakultas Ilmu Administrasi tahun 2019 – 2020 dengan kriteria yang ditentukan peneliti. Hasil penelitian menunjukkan bahwa variabel sikap dan motivasi berpengaruh terhadap minat mahasiswa dalam mengikuti kegiatan Relawan Pajak, dan minat mahasiswa dalam mengikuti kegiatan Relawan Pajak berpengaruh terhadap perilaku mahasiswa dalam mengikuti kegiatan Relawan Pajak. Sedangkan variabel norma subjektif dan persepsi kontrol perilaku tidak berpengaruh terhadap minat mahasiswa dalam mengikuti kegiatan Relawan Pajak, dan variabel persepsi kontrol perilaku tidak berpengaruh terhadap perilaku mahasiswa dalam mengikuti kegiatan Relawan Pajak. Kesimpulan penelitian ini adalah Relawan Pajak FIA UB tahun 2019- 2020 memiliki minat dan perilaku dalam mengikuti kegiatan Relawan Pajak yang di pengaruhi oleh sikap dan motivasi. Hal tersebut ditunjukkan dengan keikutsertaan mahasiswa dalam kegiatan Relawan Pajak dan mempu melalui berbagai macam seleks
English Abstract
Volunteer Tax is a tax education program that involves students through tax centers in various universities. This program was formed as a form of tax education implementation by the Directorate General of Taxes (DGT) in collaboration with campus elements by contributing to providing knowledge and conveying public awareness of paying taxes. The Tax Volunteer Program is carried out by inviting students and academicians to become tax spokespersons and assisting the community in the payment process and tax reporting according to regulations. The purpose of this study was to examine the influence of attitudes, subjective norms, perceptions of behavioral control, and motivation on student interest in participating in Tax Volunteer activities and student behavior in participating in Tax Volunteer activities. This research is a quantitative study and the data collected using a survey method using a questionnaire. The research sample was 70 Tax Volunteers from the Faculty of Administrative Sciences in 2019 - 2020 with the criteria determined by the researcher. The results showed that the attitude and motivation variables had a significant effect on student interest in participating in Tax Volunteer activities, and student interest in participating in Tax Volunteer activities had a significant effect on student behavior in participating in Tax Volunteer activities. Meanwhile, the variable subjective norms and perceptions of behavioral control did not have a significant effect on student interest in participating in Tax Volunteer activities, and the variable perception of behavior control had no significant effect on student behavior in participating in Tax Volunteer activities. This study concludes that FIA UB Tax Volunteers in 2019-2020 have an interest and behavior in participating in Tax Volunteer activities which are influenced by attitudes and motivation. This is shown by the participation of students in Tax Volunteer activities and being able to go through various kinds of selection.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0521030134 |
| Uncontrolled Keywords: | ikap, Norma Subjektif, Persepsi Kontrol Perilaku, Motivasi, Minat, Perilaku, Relawan Pajak.,Attitudes, Subjective Norms, Perceptions of Behavior Control, Motivation, Interests, Behaviors, Tax Volunteers |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 08 Feb 2022 01:33 |
| Last Modified: | 24 Feb 2022 07:06 |
| URI: | http://repository.ub.ac.id/id/eprint/189492 |
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Text (DALAM MASA EMBARGO)
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