Nurusyifa, Thiflana and Dr. Saparila Worokinasih, S.Sos., M.Si (2024) Pengaruh Penerapan Whistleblowing System, Good Governance, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Wajib Pajak Orang Pribadi Di KPP Pratama SIdoarjo Selatan). Sarjana thesis, Universitas Brawijaya.
Abstract
Rasio pajak Indonesia masih terbilang rendah. Penyebab rendahnya rasio pajak Indonesia dikarenakan tingkat kepatuhan masyarakat membayar pajak masih rendah. Kepatuhan Wajib Pajak adalah tingkat dimana Wajib Pajak mematuhi undang-undang dan administrasi perpajakan tanpa perlunya kegiatan penegakan hukum. Beberapa faktor yang memengaruhi kepatuhan wajib pajak di antaranya adalah whistleblowing system, good governance, kesadaran wajib pajak, dan sanksi pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh whistleblowing system, good governance, kesadaran wajib pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak di Kabupaten Sidoarjo. Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan explanatory. Teknik pengumpulan data adalah dengan kuesioner yang diukur menggunakan skala likert lima poin. Metode sampel yang digunakan adalah Accidental Sampling. Penentuan jumlah sampel dihitung menggunakan rumus slovin, yaitu sebanyak 100 sampel wajib pajak orang pribadi di KPP Sidoarjo Selatan. Hasil penelitian ini menunjukkan bahwa whistleblowing system dan good governance tidak berpengaruh terhadap kepatuhan wajib pajak di Kabupaten Sidoarjo. Sedangkan kesadaran wajib pajak dan sanksi perpajakan memiliki pengaruh terhadap kepatuhan wajib pajak di Kabupaten Sidoarjo.
English Abstract
Indonesia's tax ratio is still relatively low. The cause of Indonesia's low tax ratio is because the level of public compliance to pay taxes is still low. Taxpayer compliance is the level at which taxpayers comply with tax laws and administration without the need for law enforcement activities. Several factors that influence taxpayer compliance include the whistleblowing system, good governance, taxpayer awareness, and tax sanctions. The purpose of this study was to determine the effect of whistleblowing system, good governance, taxpayer awareness, and tax sanctions on taxpayer compliance in Sidoarjo Regency. This research uses quantitative research methods with an explanatory approach. The data collection technique is a questionnaire measured using a five-point Likert scale. The sample method used is Accidental Sampling. Determination of the number of samples is calculated using the Slovin formula, which is as many as 100 samples of individual taxpayers at the South Sidoarjo Tax Office. The results of this study indicate that the whistleblowing system and good governance have no effect on taxpayer compliance in Sidoarjo Regency. While taxpayer awareness and tax sanctions have an influence on taxpayer compliance in Sidoarjo Regency.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0524030099 |
| Uncontrolled Keywords: | Whistleblowing System, Good Governance, Kesadaran Wajib Pajak, Sanksi Perpajakan, dan Kepatuhan Wajib Pajak |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Endang Susworini |
| Date Deposited: | 28 Mar 2024 06:47 |
| Last Modified: | 28 Mar 2024 06:47 |
| URI: | http://repository.ub.ac.id/id/eprint/217627 |
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