The effect of tax knowledge, tax system and tax sanction towards taxpayer compliance (a case study of online business in Medan city)

Ingrida, Nadia (2021) The effect of tax knowledge, tax system and tax sanction towards taxpayer compliance (a case study of online business in Medan city). 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 (265kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (871kB) | Preview
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (949kB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)
	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 (1MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (338kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (522kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

The development of the internet has led to innovations for activities in the real world into the internet world, one of which is economic activity. The number of users in Indonesia shows the market potential and the emergence of various new business opportunities, one of which is online business. The development of online business in Medan city is classified as excellent. The potential for tax revenue received from this sector is considered high. The purpose of this research is to analyze tax knowledge, tax system and tax sanction as the factors that might affect taxpayer compliance especially taxpayer who has online business. Respondents in this study are taxpayers who has business online that have been operating at least one year and have gross turnover which is not above 4,8 billion on a tax year. This research using quantitative method with survey approach using questionnaire. Analysis conducted by spreading questionnaire to 100 respondents, then conducted validity and reliability test. Determination of the number of samples for research is using purposive sampling technique. The data processed using validity, reliability, classic asumption, multiplied regression, coeficient of determination, f-test, and t-test analysis. From the result of the study, it can be proven that tax knowledge, tax system and tax sanction have positive effect simultaneously towards taxpayer compliance. Partially, tax knowledge and tax sanction have positive effect towards taxpayer compliance while tax system has negative effect towards taxpayer compliance./Perkembangan dunia internet memunculkan inovasi untuk mengalihkan kegiatan di dunia nyata ke dalam dunia internet, salah satunya adalah kegiatan ekonomi. Banyaknya pengguna intemet di Indonesia menunjukkan potensi pasar dan munculnya berbagai peluang bisnis baru, salah satunya adalah bisnis online. Perkembangan bisnis online di kota Medan tergolong sangat baik. Potensi penerimaan pajak dari sektor bisnis online dinilai tinggi. Tujuan dari penelitian ini adalah untuk menganalisis pengetahuan perpajakan, sistem perpajakan dan sanksi perpajakan sebagai faktor-faktor yang dapat mempengaruhi kepatuhan wajib pajak khususnya wajib pajak yang memiliki bisnis online. Pengumpulan data dilakukan dengan teknik kepustakaan dan juga teknik komunikasi, yaitu dengan menyebarkan kuesioner kepada responden yang memiliki bisnis online yang telah beroperasi selama satu tahun dan memiliki peredaran bruto kurang dari 4,8 miliyar dalam satu tahun pajak. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei melalui kuesioner. Pengukuran dilakukan dengan menyebarkan kuesioner kepada 100 orang responden, yang kemudian diuji validitas dan reliabilitasnya kemudian dilakukan analisis. Teknik pengambilan sampel menggunakan teknik purposive sampling. Data diolah dengan menggunakan analisis validitas, reliabilitas, uji asumsi klasik, uji regresi berganda, koefisien determinasi, uji f, dan uji t. Dari hasil penelitian dapat dibuktikan bahwa pengetahuan pajak, sistem pajak dan sanksi pajak secara simultan mempengaruhi kepatuhan wajib pajak. Secara parsial, pengetahuan pajak dan sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak sedangkan sistem pajak berpengaruh negatif terhadap kepatuhan wajib pajak.

Actions (login required)

View Item