The influence of level of education, motivation and level of income on tax compliance in KPP Pratama Medan Belawan

Halim, Monalisa Isabelle (2021) The influence of level of education, motivation and level of income on tax compliance in KPP Pratama Medan Belawan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax has an important role as a source of state income and a stimulus for economic growth. The tax is used by the government in financing development for the benefit of all people. In Indonesia, the government implements a self-assessment system where taxpayers are given the opportunity to calculate, report, and pay their taxes. The aspect of compliance is the most fundamental thing in this taxation system. However, the tax ratio in Indonesia continues to decrease every year and never reaches the target where this affects state income. Thus, the government continues to encourage the Indonesian taxpayers to comply with their tax obligations. The objective in this research is to know the influence of level of education, motivation and level of income toward taxpayer’s compliance in KPP Pratama Medan Belawan. The research data were obtained from questionnaires distributed to 40 individual taxpayers registered at the KPP Pratama Medan Belawan using the convenience sampling method. The method to analyze the data in this research is through descriptive statistics method, data quality testing, and hypothesis testing. This data analysis method was conducted by using the Statistical Package for the Social Science version 26. The result of this research shows that the level of education, motivation and the level of income does not significantly influence tax compliance either partially or simultaneously./Pajak memiliki peran penting sebagai sumber penerimaan negara dan penggerak pertumbuhan ekonomi. Pajak digunakan oleh pemerintah dalam membiayai pembangunan untuk kepentingan seluruh rakyat. Di Indonesia, pemerintah menerapkan sistem self-assessment dimana wajib pajak diberi kepercayaan untuk menghitung, melaporkan dan membayar pajaknya sendiri. Aspek kepatuhan merupakan hal yang paling mendasar dalam sistem perpajakan ini. Namun rasio pajak di Indonesia terus menurun setiap tahunnya dan tidak pernah mencapai target dimana hal ini berdampak pada penerimaan negara. Sehingga pemerintah terus mendorong wajib pajak Indonesia untuk mematuhi kewajiban perpajakannya. Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh tingkat pendidikan, motivasi dan tingkat penghasilan terhadap kepatuhan wajib pajak di KPP Pratama Medan Belawan. Data penelitian diperoleh dari kuesioner yang disebarkan kepada 40 wajib pajak orang pribadi yang terdaftar di KPP Pratama Medan Belawan dengan menggunakan metode convenience sampling. Metode analisis data dalam penelitian ini adalah melalui metode statistik deskriptif, pengujian kualitas data dan pengujian hipotesis. Metode analisis data ini dilakukan dengan menggunakan Statistical Package for the Social Science (SPSS) versi 26. Hasil penelitian menunjukkan bahwa tingkat pendidikan, motivasi dan tingkat penghasilan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak baik secara parsial maupun simultan.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Halim, Monalisa IsabelleNIM03012170036monalisahalim20@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTarigan, Louis Yosen PrimsaNIDN0102068202primsa.tarigan@uph.edu
Uncontrolled Keywords: level of education; motivation; level of income; tax compliance
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 16558 not found.
Date Deposited: 18 Aug 2021 13:34
Last Modified: 02 Mar 2022 09:51
URI: http://repository.uph.edu/id/eprint/41972

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