Pengaruh literasi perpajakan, pembelajaran di perguruan tinggi, dan pengalaman magang terhadap indikasi perilaku perpajakan mahasiswa jurusan akuntansi di Surabaya

Lysay, Vrindia Eugine (2018) Pengaruh literasi perpajakan, pembelajaran di perguruan tinggi, dan pengalaman magang terhadap indikasi perilaku perpajakan mahasiswa jurusan akuntansi di Surabaya. Bachelor thesis, Universitas Pelita Harapan Surabaya.

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Abstract

Pajak merupakan sumber pendapatan yang sangat penting bagi pembiayaan negara, sehingga hal ini bergantung pada pencapaian penerimaan pajak. Pencapaian penerimaan pajak saat ini belum maksimal. Salah satu upaya yang dilakukan pemerintah yaitu dengan memberikan pengetahuan pajak melalui jalur pendidikan khususnya bagi mahasiswa jurusan akuntansi yang merupakan calon wajib pajak. Pengetahuan pajak yang diberikan melalui jalur pendidikan ini dapat mengubah pola pikir serta mendorong mahasiswa kearah yang lebih positif dan mampu menghasilkan perilaku perpajakan yang positif dalam melaksanakan kewajiban pajak di masa depan. Pada penelitian ini menggunakan tiga faktor dalam mengukur perilaku perpajakan mahasiswa, yaitu literasi perpajakan, pembelajaran di Perguruan Tinggi dan pengalaman magang. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh dari literasi perpajakan, pembelajaran di Perguruan Tinggi dan pengalaman magang terhadap indikasi perilaku perpajakan mahasiswa jurusan akuntansi di Surabaya. Metode yang digunakan dalam pemilihan sampel adalah purposive sampling dengan jumlah responden 160 responden. Hasil penelitian ini menunjukkan bahwa variabel literasi perpajakan dan variabel pengalaman magang tidak mempengaruhi perilaku perpajakan mahasiswa, sedangkan pembelajaran di Perguruan Tinggi mempengaruhi perilaku perpajakan mahasiswa jurusan akuntansi di Surabaya / Taxes are very important for financial of the state, and this applies to tax revenues. The achievement of current tax revenue is currently not optimal. One of the efforts made by the government is to provide tax knowledge through a special education for accounting students will be a taxpayer figure. Knowledge of taxes provided through this education can change the mindset and encourage students to be more positive and able to generate positive tax behavior in carrying out tax obligations in the future. This study is using three factors in measuring student taxation behavior, which are taxation literacy, college education, and internship experience. The purpose of this study is to examine and analyze the influence of taxation literacy, college education, and internship experience on indications of tax behavior of accounting students in Surabaya. Sampling method used in this study is purposive sampling method with 160 respondents. The results of this study indicate that literacy taxation and internship experience do not affect tax behavior, while college education affects the tax behavior of accounting students in Surabaya

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Lysay, Vrindia EugineNIM001220150014UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorChrisdianto, ChrisdiantoUNSPECIFIEDUNSPECIFIED
Thesis advisorUpa, Vierly AnantaUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: literasi perpajakan; pembelajaran di perguruan tinggi; pengalaman magang; indikasi perilaku perpajakan; taxation literacy; college education; internship experience; tax behavior indications
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
Depositing User: Rafael Rudy
Date Deposited: 23 May 2022 01:08
Last Modified: 23 May 2022 01:08
URI: http://repository.uph.edu/id/eprint/47436

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