Pengaruh sosialisasi pajak terhadap sikap menerima kebijakan dan perilaku penggunaan pelayanan online direktorat jenderal pajak diperkuat oleh coronaphobia dan eksposur berita covid-19 di kota Surabaya

Hardiansyah, Jordan Miracle (2022) Pengaruh sosialisasi pajak terhadap sikap menerima kebijakan dan perilaku penggunaan pelayanan online direktorat jenderal pajak diperkuat oleh coronaphobia dan eksposur berita covid-19 di kota Surabaya. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (1MB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial. Download (286kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial. Download (1MB) | Preview
Preview	Text (Chapter 1) Chapter 1.pdf Available under License Creative Commons Attribution Non-commercial. Download (1MB) | Preview
	Text (Chapter 2) Chapter 2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial. Download (2MB)
	Text (Chapter 3) Chapter 3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial. Download (2MB)
	Text (Chapter 4) Chapter 4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial. Download (5MB)
	Text (Chapter 5) Chapter 5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial. Download (733kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial. Download (711kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (4MB)

Abstract

Di saat masa pandemi yang melanda seluruh dunia, banyak perubahan yang terjadi dalam kehidupan manusia. Salah satunya yaitu kehidupan bersosial berubah menjadi semua secara online. Terutama pada perpajakan yang berada di Indonesia. Penggunaan pelayanan online Direktorat Jenderal Pajak dalam meningkatkan pemahaman para Wajib Pajak diperlukan pada saat setiap manusia memiliki pola pikir untuk menyelamatkan nyawanya. Perubahan kehidupan Wajib Pajak sangat terpengaruh akibat dari coronavirus yang dapat membahayakan keselematan. Terpaan berita yang beredar ditengah masyarakat dan menimbulkan kecemasan berlebihan mengenai coronavirus mempercepat penggunaan online dalam kehidupan sehari-harinya. Maka dari itu penelitian ini mengenai pengaruh sosialisasi pajak terhadap sikap menerima kebijakan dan perilaku penggunaan pelayanan online Direktorat Jenderal Pajak diperkuat oleh coronaphobia dan eksposur berita covid-19 dilakukan. Pengumpulan data dilakukan dengan menyebarkan kuesioner secara online kepada seluruh responden yang memiliki kriteria Wajib Pajak di kota Surabaya. sampel yang digunakan sebanyak 125 responden. Data yang diperoleh dijudi dengan menggunakan analisis validitas, realibilitas, statistik deskriptif, uji normalitas dan uji hipotesis. Hasil dari penelitian ini menunjukkan bahwa sosialisasi pajak berpengaruh positif terhadap sikap menerima kebijakan, sosialisasi pajak berpengaruh positif terhadap perilaku penggunaan layanan online perpajakan, sosialisasi pajak berpengaruh positif terhadap sikap menerima kebijakan diperkuat oleh eksposur berita covid-19 dan sosialisasi pajak berpengaruh positif terhadap sikap menerima kebijakan diperkuat oleh coronaphobia. / During the time of a pandemic that swept across the world, many changes occurred in human life. One of them is that social life has changed to all online. Especially on taxation in Indonesia. The use of online services from the Direktorat Jenderal Pajak in improving the understanding of taxpayers is needed at a time when every human being has a mindset to save his life. Changes in the lives of taxpayers are greatly affected by the coronavirus which can endanger safety. The news that circulated in the community and caused excessive anxiety about the coronavirus accelerated the use of online in their daily lives. Therefore, this study regarding the effect of tax socialization on the attitude of accepting policies and behavior in using the Direktorat Jenderal Pajak online services was strengthened by coronaphobia and exposure to covid-19 news. Data collection is done by distributing online questionnaires to all respondents who have the criteria for taxpayers in the city of Surabaya. the sample used as many as 125 respondents. The data obtained were gambled using the analysis of validity, reliability, descriptive statistics, normality test and hypothesis testing. The results of this study indicate that tax socialization has a positive effect on attitudes to accept policies, tax socialization has a positive effect on behavior in using online tax services, tax socialization has a positive effect on attitudes to accept policies reinforced by exposure to covid-19 news and tax socialization has a positive effect on attitudes to accept policies. amplified by coronaphobia.

Actions (login required)

View Item