Kusmariyanto, Maria Regina Angelia (2022) Pengaruh budaya hofstede terhadap persepsi etis penggelapan pajak pemilik umkm. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Budaya yang ada di lingkungan dapat membentuk cara pandang, cara berpikir, persepsi, sikap dan perilaku dari setiap indBudaya yang ada di lingkungan dapat membentuk cara pandang, cara berpikir, persepsi, sikap dan perilaku dari setiap individu. Persepsi etis terkait penggelapan pajak dari setiap individu bisa berbeda antara satu dengan yang lainnya. Di Indonesia terdapat berbagai budaya yang beraneka ragam, namun Hofstede telah membuat kriteria budaya universal yang dapat digunakan untuk mengukur budaya di seluruh dunia. Variabel budaya hofstede dalam penelitian ini berfokus pada pengukuran budaya lingkungan komunitas UMKM yang dikaitkan dengan aspek perpajakan sehingga penelitian ini bertujuan untuk mengetahui apakah variabel budaya Hofstede pada lingkungan komunitas UMKM berpengaruh terhadap persepsi etis pemilik UMKM atas penggelapan pajak. Penelitin ini dilakukan dengan menggunakan jenis penelitian kuantitatif. Penelitian ini menggunakan data primer dimana penelitian ini menggunakan survei berupa kuesioner. Populasi dalam penelitian ini yaitu pemilik UMKM bersuku Jawa. Sampel penelitian ini menggunakan teknik non probability sampling, dengan menggunakan metode purposive sampling. Data dalam penelitian ini dianalisis menggunakan metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel budaya jarak kekuasaan dan indulgence berpengaruh terhadap persepsi etis penggelapan pajak, sedangkan variabel budaya individualisme, maskulinitas, penghindaran ketidakpastian, dan orientasi jangka panjang tidak berpengaruh terhadap persepsi etis penggelapan pajak. / The culture that exists in the environment can shape the perspective, way of thinking, perception, attitude and behavior of each individual. Ethical perceptions related to tax evasion from each individual can differ from one another. In Indonesia, there are various diverse cultures, but Hofstede has made universal cultural criteria that can be used to measure culture around the world. The Hofstede culture variable in this study focuses on measuring the environmental culture of the UMKM owner community which is associated with taxation aspects so this study aims to determine whether Hofstede's cultural variables in the UMKM owner community environment affect the ethical perception of tax evasion. This research was conducted using quantitative research. This study uses primary data where this study uses a survey in the form of a questionnaire. The population in this study is the UMKM owner of Javanese ethnicity. The sample of this study used a non-probability sampling technique, using the purposive sampling method. The data in this study were analyzed using multiple linear regression method. The results of this study indicate that the cultural variables of power distance and indulgence affect the ethical perception of tax evasion, while the cultural variables of individualism, masculinity, uncertainty avoidance, and long-term orientation have no effect on ethical perceptions of tax evasion.
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | budaya hofstede; persepsi etis penggelapan pajak; hofstede culture; ethical perception of tax evasion | ||||||||||||
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: | Users 6142 not found. | ||||||||||||
Date Deposited: | 18 Jan 2023 00:48 | ||||||||||||
Last Modified: | 18 Jan 2023 00:48 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/52685 |
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