Rivai, Sabrina Zahra and Latifah Hanum, SE.,MSA.,Ak (2023) Pengaruh Tax Morale, Trust in Government, dan Power of Authority Terhadap Kepatuhan Pajak Pengusaha Jasa Titip Online (Studi Pada Pelaku Usaha Jasa Titip Online Pada Instagram di Pulau Jawa). Sarjana thesis, Universitas Brawijaya.
Abstract
Penerapan self assessment system pada pemungutan pajak menjadikan kepatuhan pajak sebagai hal yang menentukan tingkat penerimaan pajak. Jika dibandingkan dengan negara lainnya, urutan tax ratio Indonesia berada di urutan yang cukup rendah. Salah satu faktor yang mempengaruhi tingkat kepatuhan pajak diantaranya adalah tax morale, trust in government, dan power of authority. Penelitian ini bertujuan untuk mengetahui pengaruh dari ketiga variabel tersebut terhadap kepatuhan pajak yang ditinjau melalui Theory of Planned Behavior (TPB). Jenis penelitian ini menggunakan pendekatan kuantitatif dengan jenis ekpslanatori. Penelitian dilakukan kepada 82 sampel yang berasal dari Pelaku Jasa Tititp Online di Pulau Jawa yang menjalankan usaha di Pulau Jawa. Pengambilan sampel dilakukan menggunakan non-probability sampling dengan teknik convenience sampling. Analisis data menggunakan analisis linier berganda. Hasil penelitian menunjukan bahwa variabel tax morale berpengaruh terhadap kepatuhan pajak, variabel trust in government berpengaruh terhadap kepatuhan pajak, dan variabel power of authority tidak berpengaruh terhadap kepatuhan pajak. Berdasarkan hasil penelitian yang dilakukan maka diharapkan bahwa hasil penelitian dapat digunakan sebagai pertimbangan bagi otoritas pajak dalam membentuk program-program yang dapat meningkatkan tingkat kepatuhan wajib pajak.
English Abstract
The application of a self-assessment system to tax collection makes tax compliance a matter that determines the level of tax revenue. Compared to other countries, Indonesia's tax ratio rank is relatively low. One of the factors that affect the level of tax compliance is the tax morale trust in government and the power of authority. This study aimed to determine the effect of these three variables on tax compliance reviewed through the Theory of Planned Behavior (TPB). This research used a quantitative approach with an explanatory type. The study was conducted on 96 samples which were online personal shoppers on the Island of Java who run businesses on the Island of Java. Sampling was carried out using non-probability sampling with a convenience sampling technique. Data analysis was carried out using multiple linear analysis. The study's results show that the tax morale variable has a significant effect on tax compliance, the trust in government variable has a significant effect on tax compliance, and the power of authority variable has no significant effect on tax compliance. It is expected that the results of the research conducted can be used as a consideration for the tax authorities in establishing programs that can increase the level of taxpayer compliance.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0523030238 |
| Uncontrolled Keywords: | tax morale, trust in government, power of authority, kepatuhan pajak. |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Endang Susworini |
| Date Deposited: | 30 Oct 2023 07:14 |
| Last Modified: | 30 Oct 2023 07:14 |
| URI: | http://repository.ub.ac.id/id/eprint/203945 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
Sabrina Zahra Rivai.pdf Restricted to Registered users only until 31 December 2025. Download (4MB) |
Actions (login required)
 |
View Item |