Gea, Lista Sepriani (2011) Analisis faktor-faktor yang mempengaruhi kemauan wajib pajak orang pribadi untuk membayar pajak (studi kasus pada wajib pajak orang pribadi di Surabaya). Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Pajak adalah salah satu item penghasilan negara yang terbesar. Berkurang dan bertambahnya pembayaran pajak akan berdampak pada pembangunan suatu negara, sehingga diperlukan kerjasama dari masyarakat khususnya Wajib Pajak untuk memiliki kemauan membayar pajak. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kemauan membayar pajak. Faktor-faktor dalam penelitian ini adalah kesadaran membayar pajak, pengetahuan dan pemahaman terhadap peraturan perpajakan, dan persepsi yang baik atas efektifitas sistem perpajakan. Penelitian ini dilakukan dengan menyebarkan kuesioner kepada Wajib Pajak Orang Pribadi yang berdomisili di Surabaya. Setelah data terkumpul, maka data dianalisis dengan menggunakan program SPSS untuk menguji apakah model yang digunakan dalam penelitian ini cukup tepat sebagai model yang dianalisis. Langkah selanjutnya yaitu melakukan mengujian terhadap pengaruh variabel-variabel tersebut. Penelitian yang telah dilakukan diperoleh bahwa tidak semua faktor di atas berpengaruh signifikan terhadap kemauan untuk membayar pajak. Faktor pengetahuan dan pemahaman tentang peraturan perpajakan serta persepsi yang baik atas efektifitas sistem perpajakan berpengaruh signifikan untuk membayar pajak. Faktor lainnya yaitu kesadaran membayar pajak tidak berpengaruh signifikan terhadap kemauan membayar pajak. Penelitian ini diharapkan dapat memberikan gambaran kepada Direktorat Jenderal Pajak untuk lebih meningkatkan kinerjanya khususnya dalam meningkatkan kesadaran Wajib Pajak untuk memiliki kemauan membayar pajak / Taxes are one of the largest state income items. Reduced and increased tax payments will have an impact on the development of a country, so that the necessary cooperation from the public especially taxpayers to have the willingness to pay taxes. The aims of this to determine the factors that influences the willingness to pay taxes. The Factors in this study were to pay tax awareness, knowledge and understanding of tax law, and a good perception of the effectiveness of the taxation system. This research was conducted by distributing questionnaires to individual taxpayer who is domiciled in Surabaya. After the data collected, the data were analyzed using the SPSS program to test model used in this study quite appropriate as the model analyzed. Then used to test the effect between the variables above. Research has been done found that not all of the above factors have a significant effect on willingness to pay taxes. Factors knowledge and understanding of tax laws and a good perception of the effectiveness of the tax system to pay taxes have a significant effect. Another factor is awareness of paying taxes insignificant effect on willingness to pay taxes. This research is expected to provide an overview to Directorate General of Taxation to further improve its performance, especially in raising awareness of the Taxpayers to have the willingness to pay taxes
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | kemauan membayar pajak; kesadaran membayar pajak; pengetahuan dan pemahaman tentang peraturan perpajakan; persepsi yang baik atas efektifitas sistem perpajakan; willingness to pay taxes; awareness to pay taxes; knowledge and understanding of tax laws; a good perception of the effectiveness of tax system | ||||||||||||
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: | Rafael Rudy | ||||||||||||
Date Deposited: | 01 Nov 2022 04:17 | ||||||||||||
Last Modified: | 01 Nov 2022 04:17 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/50926 |
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