Janice, Clarissa (2012) Faktor-faktor yang mempengaruhi kemauan untuk membayar pajak orang pribadi (studi kasus pada wajib pajak orang pribadi dengan norma di kpp pratama direktorat jenderal pajak Jawa Timur I). Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Penerimaan pajak di Indonesia belum mencapai pendapatannya yang maksimal. Wajib Pajak merasa bahwa membayar pajak hanyalah suatu kewajiban dan bukan merupakan wujud peran nyata dalam membangun kemajuan perekonomian negara. Berdasarkan hal tersebut, kemauan membayar pajak harus lebih ditingkatkan lagi agar dapat mencapai hasil yang maksimal. Berdasarkan hal tersebut, penelitian ini bertujuan menguji kesadaran membayar pajak, pengetahuan dan pemahaman tentang peraturan perpajakan, persepsi yang baik atas efektifitas sistem perpajakan, dan persepsi tax fairness terhadap kemauan membayar pajak. Data yang digunakan adalah data primer pada periode 2010. Peneliti menggunakan purposive sampling dan memperoleh sampel sebanyak 120 responden. Data penelitian kemudian diuji dengan regresi linier berganda menggunakan aplikasi program SPSS 20 untuk menguji kesadaran membayar pajak, pengetahuan dan pemahaman tentang peraturan perpajakan, persepsi yang baik atas efektifitas sistem perpajakan, dan persepsi tax fairness terhadap kemauan membayar pajak. Hasil penelitian menunjukkan bahwa sikap Wajib Pajak terhadap kesadaran dalam membayar pajak, persepsi yang baik atas efektifitas sistem perpajakan, dan persepsi tax fairness berpengaruh terhadap kemauan membayar pajak. Variabel pengetahuan dan pemahaman tentang perpajakan tidak berpengaruh terhadap kemauan membayar pajak. Pihak DJP sebaiknya melakukan sosialisasi yang intensif agar pengetahuan dan pemahaman masyarakat tentang pajak bisa lebih mendalam. Diharapkan pada penelitian selanjutnya menggunakan variabel-variabel lain yang berpengaruh terhadap kemauan membayar pajak pada Wajib Pajak Orang Pribadi dan juga menggunakan ruang lingkup yang lebih luas lagi / Tax revenue in Indonesia has not reached the maximum income. Taxpayers feel that paying taxes is an obligation and does not constitute a real role in building the economic progress of the country. Based on this, the willingness to pay taxes should be further enhanced in order to achieve maximum results. Accordingly, this study aims to test the awareness of paying taxes, the knowledge and understanding of tax laws, a good perception on the effectiveness of the tax system, and perception of tax fairness to the willingness to pay taxes. The data used are primary data in the 2010 period. Researchers used purposive sampling and obtain a sample of 120 respondents. The research data were then tested by multiple linear regression using SPSS 20 application program to test pay taxes awareness, knowledge and understanding of tax laws, a good perception on the effectiveness of the tax system, and perception of tax fairness to the willingness to pay taxes. The results showed that attitudes towards awareness in taxpayers paying taxes, a good perception on the effectiveness of the tax system and tax fairness perceptions influence the willingness to pay taxes. Variable knowledge and understanding of taxation has no effect on the willingness to pay taxes. DJP party should undertake intensive socialization so that the knowledge and understanding about taxes can be more profound. Expected in subsequent studies using other variables that affect the willingness to pay tax on the taxpayer and also use a wider scope again
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | kemauan membayar pajak; kesadaran masyarakat; pengetahuan perpajakan; efektifitas sistem perpajakan; persepsi tax fairness; willingness to pay taxes; public awareness; knowledge and understanding of tax laws; a good perception on the effectiveness of the tax system; the perception of tax fairness | ||||||||||||
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 04:18 | ||||||||||||
Last Modified: | 01 Nov 2022 04:18 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/50931 |
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