The effect of understanding tax mechanism, perception of tax and tax sanction toward taxpayer compliance at Kantor Pelayanan Pajak Pratama Medan Timur

Melinda, Cynthia (2021) The effect of understanding tax mechanism, perception of tax and tax sanction toward taxpayer compliance at Kantor Pelayanan Pajak Pratama Medan Timur. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (191kB) | Preview
	Text (ToC) ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (826kB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (490kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (584kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (6MB)

Abstract

A country needs a lot of funds to carry out its development and tax is a major source of state revenue. Indonesia is a developing country that is heavily reliant on taxation to support its growth. However, the taxpayer compliance in Indonesia is still less than satisfactory. This issue will absolutely hamper the economic growth in Indonesia. The purpose of this study is to find out and analyze the effect of understanding tax mechanism, perception of tax, and tax sanction toward taxpayer compliance at Kantor Pelayanan Pajak Pratama Medan Timur. There are 3 independent variables in this study, which are understanding tax mechanism, perception of tax and tax sanction and the dependent variable is the taxpayer compliance. The population of this study are the individual and entity taxpayers within Kantor Pelayanan Pajak Pratama Medan Timur which is 130,557 taxpayers. A sample will be used to represent the population. The method used for this study is the quantitative method. The result of this study shows that understanding tax mechanism and tax sanction partially have a significant effect toward taxpayer compliance at Kantor Pelayanan Pajak Pratama Medan Timur. But perception of tax has no effect. It also shows that the three independent variables simultaneously have a significant effect toward taxpayer compliance at Kantor Pelayanan Pajak Pratama Medan Timur./Suatu negara membutuhkan banyak dana untuk menjalankan pembangunannya dan pajak merupakan sumber utama pendapatan negara. Indonesia merupakan negara berkembang yang sangat bergantung pada perpajakan untuk mendukung pertumbuhannya. Namun kepatuhan wajib pajak di Indonesia masih kurang memuaskan. Masalah ini tentunya akan menghambat pertumbuhan ekonomi di Indonesia. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh pemahaman mekanisme pajak, persepsi pajak, dan sanksi pajak terhadap kepatuhan wajib pajak di Kantor Pelayanan Pajak Pratama Medan Timur. Adapun terdapat 3 variabel independen dalam penelitian ini, yakni pemahaman mekanisme pajak, persepsi pajak dan sanksi pajak dan variabel dependennya adalah kepatuhan wajib pajak. Populasi dalam penelitian ini mencakup wajib pajak orang pribadi dan badan di Kantor Pelayanan Pajak Pratama Medan Timur yang berjumlah 130,557 orang. Sampel akan digunakan untuk mewakili populasi. Metode yang digunakan untuk penelitian ini adalah metode kuantitatif. Hasil penelitian ini menunjukkan bahwa pemahaman mekanisme pajak dan sanksi pajak secara parsial berpengaruh terhadap kepatuhan wajib pajak di Kantor Pelayanan Pajak Pratama Medan Timur. Namun, persepsi pajak secara parsial tidak berpengaruh. Hal tersebut juga menunjukkan bahwa ketiga independen variabel secara simultan berpengaruh terhadap kepatuhan wajib pajak di Kantor Pelayanan Pajak Pratama Medan Timur.

Actions (login required)

View Item