Kusno, Hendra Sanjaya and Dr. Bambang Hariadi,, SE., M.Ec., CPA., Ak and Dr. Zaki Baridwan,, Ak., CA., CPA (2018) Pengaruh Kompleksitas Peraturan, Self-Efficacy, Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Badan Dengan Tax PlanningSebagai Variabel Intervening (Studi Pada Wajib Pajak Badan yang Terdaftar di KPP Kota Samarinda). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris pengaruh kompleksitas peraturan terhadap perencanaan pajak, pengaruh self-efficacy terhadap perencanaan pajak, pengaruh kualitas pelayanan terhadap perencanaan pajak, pengaruh perencanaan perpajakan terhadap kepatuhan wajib pajak badan, pengaruh tidak langsung kompeksitas peraturan terhadap kepatuhan wajib pajak badan melalui perencanaan pajak, pengaruh tidak langsung self-efficacy terhadap kepatuhan wajib pajak badan melalui perencanaan pajak, dan pengaruh tidak langsung kualitas pelayanan terhadap kepatuhan wajib pajak badan melalui perencanaan pajak. Hasil penelitian ini dapat memberikan bukti secara empiris tentang faktor-faktor yang mempengaruhi perilaku wajib pajak badan atas penerapan perencanaan pajak dan kepatuhan wajib pajak badan secara teoritis sehingga, dapat bermanfaat bagi akademisi, praktisi, dan pembuat kebijakan. Populasi dalam penelitian ini adalah wajib pajak badan yang terdaftar pada KPP Pratama Kota Samarinda. Teknik sampling yang digunakan adalah purposive sampling. Analisis data penelitian ini menggunakan PLS (Partial Least Square). Hasil penelitian ini memberikan bukti empiris bahwa (1) kompleksitas peraturan, self-efficacy wajib pajak dan kualitas pelayanan berpengaruh positif terhadap perencanaan pajak, (2) perencanaan pajak berpengaruh positif terhadap kepatuhan wajib pajak (3) kompleksitas peraturan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak melalui perencanaan pajak, serta (4) self-efficacy dan kualitas pelayanan berpengaruh positif terhadap kepatuhan wajib pajak melalui perencanaan pajak.
English Abstract
This study aims to empirically assess and prove the influence of regulation complexity on tax planning, the influence of self-efficacy on tax planning, the influence of service quality on tax planning, the influence of tax planning on corporate taxpayers’ compliance, the indirect influence of regulation complexity on corporate taxpayers’ compliance through tax planning, the indirect influence of self-efficacy on corporate taxpayers’ compliance through tax planning, and the indirect influence of service quality on corporate taxpayers’ compliance through tax planning. This study provides empirical evidences regarding factors that theoretically influence the behavior of corporate taxpayers toward tax planning application and corporate taxpayers’ compliance, so it is beneficial for academics, practitioners, and policy makers. The population of this study is corporate taxpayers listed in the Small Taxpayers Office of Samarinda City, from which the sample was selected using purposive sampling technique. The data of this study was analyzed using Partial Least Square (PLS) analysis. The results of this study empirically prove that (1) regulation complexity, taxpayer’s self-efficacy, and service quality positively influence tax planning; (2) tax planning positively influences taxpayers’ compliance; (3) regulation complexity does not significantly influence taxpayers’ compliance through tax planning; and (4) self-efficacy and service quality positively influence taxpayers’ compliance through tax planning.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/336,243/FE/p/2018/041809945 |
| Uncontrolled Keywords: | Kompleksitas Peraturan Perpajakan, Self-Efficacy, Kualitas Pelayanan, Perencanaan Pajak, Kepatuhan Wajib Pajak Badan, ax regulation complexity, self-efficacy, service quality, tax planning, corporate taxpayers’ compliance |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.24 Income taxes > 336.243 Corporate income taxes |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 04 Aug 2022 04:10 |
| Last Modified: | 04 Aug 2022 04:12 |
| URI: | http://repository.ub.ac.id/id/eprint/192983 |
![[thumbnail of HENDRA SANJAYA KUSNO.pdf]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text
HENDRA SANJAYA KUSNO.pdf Download (3MB) |
Actions (login required)
 |
View Item |