Oktaviani, Nindi Nur and Latifah Hanum,, SE.,MSA.,Ak (2023) Pengaruh Sikap, Motivasi, Perceived Behavioral Control, dan Tax Complexity terhadap Minat Menggunakan Jasa Konsultan Pajak (Studi Pada Wajib Pajak Pengguna Jasa Howard Consultant). Sarjana thesis, Universitas Brawijaya.
Abstract
Reformasi pajak di Indonesia pada tahun 1983 telah mengubah sistem pemungutan pajak yang semula official assessment system menjadi self-assessment system dan berdampak pada peningkatan penerimaan negara di bidang perpajakan. Namun, peningkatan penerimaan negara dari bidang perpajakan tidak diimbangi dengan jumlah pegawai DJP di Indonesia dan berbanding terbalik dengan jumlah Wajib Pajak terdaftar di Indonesia. Banyaknya jumlah Wajib Pajak yang harus diawasi oleh pegawai DJP menyebabkan Wajib Pajak tidak optimal dalam menjalankan kewajiban perpajakannya. Terlebih dengan tax complexity di Indonesia yang cukup tinggi, menunjukkan ketidaksesuaian regulasi pajak dengan asas kesederhanaan. Hal ini membuat Wajib Pajak memilih untuk menggunakan beberapa cara supaya dapat memenuhi kewajiban perpajakan, salah satunya dengan menggunakan konsultan pajak sebagai kuasa Wajib Pajak. Oleh karena itu, penelitian ini bertujuan untuk mengetahui bagaimana pengaruh sikap, motivasi, perceived behavioral control, dan tax complexity terhadap minat menggunakan jasa konsultan pajak. Penelitian ini dilakukan dengan menyebar kuesioner melalui Google Form kepada responden dengan sampel penelitian sebesar 162 Wajib Pajak Pengguna Jasa Howard Consultant, dengan menggunakan teknik sampling total. Teknik analisis data menggunakan SEM-PLS dengan software SmartPLS 4. Hasil penelitian menunjukkan bahwa sikap, motivasi, perceived behavioral control, dan tax complexity berpengaruh terhadap minat menggunakan jasa konsultan pajak
English Abstract
The tax reform in Indonesia in 1983 changed the tax collection system from an official assessment system to a self-assessment system and had an impact on increasing state revenues in the field of taxation. However, the increase in state revenue from taxation was not matched by the number of DGT employees in Indonesia and was inversely proportional to the number of taxpayers registered in Indonesia. The large number of taxpayers who must be supervised by DGT employees causes taxpayers to not be optimal in carrying out their tax obligations. Especially with the complexity of taxes in Indonesia which is quite high, indicating a discrepancy in tax regulations with the principle of simplicity. This makes taxpayers choose to use several methods in order to fulfill their tax obligations, one of which is by using a tax consultant as a proxy for the taxpayer. Therefore, this study aims to determine the influence of attitude, motivation, perceived behavioral control, and tax complexity on interest in using tax consultant services. This research was conducted by distributing questionnaires via Google Form to respondents with a research sample of 162 Taxpayers who use Howard Consultant services, using a total sampling technique. The data analysis technique used SEM-PLS with SmartPLS 4 software. The results showed that attitudes, motivation, perceived behavioral control, and tax complexity had an effect on the intention in using tax consultant services.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0523030809 |
| Uncontrolled Keywords: | sikap, motivasi, perceived behavioral control, tax complexity, minat menggunakan jasa konsultan pajak. |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Endang Susworini |
| Date Deposited: | 22 Jan 2024 07:49 |
| Last Modified: | 22 Jan 2024 07:49 |
| URI: | http://repository.ub.ac.id/id/eprint/211892 |
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