Pengaruh Lingkungan Perpajakan, Individu Wajib Pajak, Dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Dengan Niat Sebagai Variabel Intervening

Yasin, Muhammad (2017) Pengaruh Lingkungan Perpajakan, Individu Wajib Pajak, Dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Dengan Niat Sebagai Variabel Intervening. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh peraturan perpajakan, kebijakan perpajakan, administrasi pajak, niat untuk patuh dan tax amnesty terhadap kepatuhan wajib pajak serta pengaruh sikap atas kepatuhan pajak, norma subjektif dan kontrol perilaku persepsian terhadap niat untuk patuh. Penelitian ini menggunakan metode survey yang dilakukan pada wajib pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Banjarmasin yang dipilih menggunakan teknik purposive sampling. Analisis data menggunakan Partial Least Square (PLS) dengan perangkat lunak WarpPLS versi 3.0. Temuan penelitian ini menunjukkan bahwa: (1) Ada pengaruh peraturan perpajakan terhadap kepatuhan wajib pajak, (2) Ada pengaruh kebijakan perpajakan terhadap kepatuhan wajib pajak, (3) Ada pengaruh administrasi perpajakan terhadap kepatuhan wajib pajak, (4) Ada pengaruh sikap atas kepatuhan pajak terhadap niat untuk patuh, (5) Ada pengaruh positif norma subjektif terhadap niat untuk patuh, (6) Ada pengaruh kontrol perilaku persepsian terhadap niat untuk patuh, (7) Tidak ada pengaruh kontrol perilaku persepsian terhadap kepatuhan wajib pajak, (8) Ada pengaruh tax amnesty terhadap kepatuhan wajib pajak, (9) Ada pengaruh niat untuk patuh terhadap kepatuhan wajib pajak.

English Abstract

The objective of this research was to provide empirical evidence about the influence of taxation regulation, taxation policy, taxation administration, intention to comply, perceived behavioral control and tax amnesty towards tax compliance and the influence of attitude of tax compliance, subjective norms, perceived behavioral control towards intention to comply. Purposive sampled survey method with questionnaire that subjected to corporate tax players who registered at Kantor Pelayanan Pajak Pratama Banjarmasin was used in this study. The data alanysis uses Partial Least Suare (PLS) thriugh WarpPLS 3.0. The findings of this study show that: (1) There is influence of taxation regulation toward tax compliance (2) There is influence of taxation policy toward tax compliance (3) There is influence of taxation administration toward tax compliance (4) There is influence of attitude of tax compliance toward intention to comply (5) There is influence of subjective norms toward intention to comply (6) There is influence of perceived behavioral control toward intention to comply (7) There is no influence of perceived behavioral control toward tax compliance (8) There is influence of tax amnesty toward tax compliance (9) There is influence of intention to comply toward tax compliance.

Item Type: Thesis (Magister)
Identification Number: TES/336.2/YAS/p/2017/041709408
Uncontrolled Keywords: TAX ACCOUNTING, TAX AMNESTY, TAXPAYER COMPLIANCE
Subjects: 300 Social sciences > 336 Public finance > 336.2 Taxes
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 09 Nov 2017 02:17
Last Modified: 29 Nov 2021 07:29
URI: http://repository.ub.ac.id/id/eprint/5143
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