Suparta, Niluh Kirana Ghetsya Shelesya (2020) Pengaruh literasi perpajakan dan lingkungan sosial terhadap kesadaran pajak pada siswa sekolah menengah atas. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Pajak merupakan salah satu sumber pendapatan negara yang sangat penting dalam menunjang pembangunan negara. Pembiayaan negara bergantung pada penerimaan pajak. Penerimaan pajak saat ini belum memenuhi target, lesunya perekonomian Indonesia menjadi penyebab belum terpenuhinya target pajak. Salah satu upaya yang dilakukan pemerintah yaitu dengan meningkatkan kesadaran pajak dimana Direktur Jendral Pajak melaksanakan salah satu program Inklusi Perpajakan yang di tujukan bagi generasi muda, salah satunya siswa sekolah menengah atas. Pengetahuan pajak yang diberikan akan mendorong siswa kearah yang positif serta mengubah pola pikir siswa sehingga mampu menghasilkan perilaku perpajakan yang positif. Pada penelitian ini menggunakan dua faktor dalam mengukur kesadaran perpajakan siswa sekolah menengah atas, yaitu literasi perpajakan dan lingkungan sosisal. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh dari literasi perpajakan dan lingkungan sosial terhadap kesadaran perpajakan pada siswa sekolah menengah atas di Surabaya dan Sidoarjo. Metode yang digunakan dalam pemilihn sampel yaitu non purposive sampling dengan jumlah sampel sebanyak 398 responden. Hasil penelitian ini menunjukan bahwa variabel literasi perpajakan dan lingkungan sosial berpengaruh terhadap kesadaran perpajakan pada siswa sekolah menengah atas di Surabaya dan Sidoarjo / Taxes are a very important source of state revenue in supporting the country's development. State financing depends on tax revenue. Current tax revenue has not met the target, the sluggish Indonesian economy is the cause of not meeting the tax target. One of the efforts made by the government is to increase tax awareness where the Director General of Taxes implements one of the Tax Inclusion programs aimed at the younger generation, one of which is high school students. The given tax knowledge will encourage students to be positive and change the mindset of students so that they can produce positive tax behavior. This study uses two factors in measuring the tax awareness of high school students, namely tax literacy and social environment. The purpose of this study was to examine and analyze the effect of tax literacy and the social environment on tax awareness among high school students in Surabaya and Sidoarjo. The method used in sample selection is non-purposive sampling with a total sample of 398 respondents. The results of this study indicate that the tax literacy and social environment variables have an effect on tax awareness among high school students in Surabaya and Sidoarjo.
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | literasi perpajakan; lingkungan sosial; kesadaran perpajakan. | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Niluh Kirana Ghetsya Shelesya Suparta | ||||||||||||
Date Deposited: | 21 Oct 2020 09:03 | ||||||||||||
Last Modified: | 21 Oct 2020 09:03 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/11317 |
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