Muflihani, Firna and Prof. Dr. Bambang Subroto and Dr. Mohamad Khoiru Rusydi, (2022) Pengaruh Motivasi, Kompleksitas Sistem Perpajakan, Dan Kondisi Keuangan Terhadap Perilaku Patuh Wajib Pajak Dengan Perencanaan Pajak Sebagai Mediasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang memengaruhi perilaku patuh wajib pajak melalui perencanaan pajak, baik faktor internal maupun faktor eksternal. Pengambilan sampel menggunakan Teknik simple random sampling dengan jumlah sampel sebanyak 346 wajib pajak badan di Kota Samarinda dan tax professional sebagai unit analisis. Alat uji yang digunakan dalam penelitian ini adalah SEM (Structural Equation Modeling). Hasil penelitian ini membuktikan perilaku patuh wajib pajak dipengaruhi oleh faktor eksternal yaitu kompleksitas sistem perpajakan dan kondisi keuangan baik secara langsung maupun melalui perencanaan pajak. Hasil penelitian ini juga membuktikan perilaku patuh wajib pajak dipengaruhi oleh faktor internal yaitu motivasi melalui perencanaan pajak dan dipengaruhi secara negatif oleh motivasi secara langsung sehingga dapat disimpulkan motivasi terhadap kepatuhan pajak dimediasi sempurna oleh perencanaan pajak. Sementara, kompleksitas sistem perpajakan dan kondisi keuangan terhadap perilaku patuh wajib pajak dimediasi parsial oleh perencanaan pajak.
English Abstract
This study aims to examine and analyze factors that influence taxpayer compliant behavior through tax planning, both internal and external factors. Sampling used simple random sampling technique with sample is 346 corporate taxpayers in Samarinda City and tax professionals as the unit of analysis. The analytical method used in this study is SEM (Structural Equation Modeling). Data collection was collected by distributing questionnaires either directly or via google form. The results of this study prove that the behavior of taxpayers compliance is positively influenced by external factors, namely the complexity of the tax system and financial conditions either directly or through tax planning. The results of this study also prove that the behavior of taxpayers compliance is positively influenced by internal factors, namely motivation through tax planning and negatively influenced by motivation directly so concluded that the motivation for tax compliance is mediated perfectly by tax planning. Meanwhile, the complexity of the taxation system and the financial condition of tax compliance behavior is partially mediated by tax planning
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0422020076 |
| Uncontrolled Keywords: | Motivasi, Kompleksitas Sistem Perpajakan, Kondisi Keuangan, Perilaku Patuh Wajib Pajak, Perencanaan Pajak, Theory of Planned Behavior, Deterrence Theory, dan Agency theory, Motivation, Complexity of Taxation System, Financial Condition, Tax Compliance Behavior, Tax Planning, Theory of Planned Behavior, Deterrence Theory, and Agency theory. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 12 Jul 2023 02:26 |
| Last Modified: | 12 Jul 2023 02:26 |
| URI: | http://repository.ub.ac.id/id/eprint/201765 |
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