Wijaya, Fani (2015) Analisis perbedaan kepatuhan wajib pajak orang pribadi yang menggunakan jasa konsultan dan yang mengurus pajaknya sendiri. Bachelor thesis, Universitas Pelita Harapan Surabaya.
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Abstract
Pajak menjadi salah satu sumber penghasilan terbesar bagi penerimaan
negara. Kondisi seperti inilah yang membuat pemerintah mencari berbagai cara
untuk terus meningkatkan penerimaan pajak dari masyarakat agar pembangunan
nasional terus berkembang. Namun masih banyak dari wajib pajak yang tidak
patuh secara formal maupun material dalam membayarkan besarnya pajak
terutang. Oleh karena itu terdapat jasa profesional konsultan pajak yang ahli
dibidang perpajakan untuk membantu Wajib Pajak melaksanakan kewajiban
perpajakannya.
Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat
perbedaan kepatuhan secara formal dan kepatuhan material antara Wajib Pajak
Orang Pribadi yang menggunakan jasa konsultan pajak dan yang mengurus
pajaknya sendiri. Penelitian ini menggunakan jenis penelitian kuantitatif dengan
teknik pengambilan sampel menggunakan sampling kuota. Populasi yang
digunakan adalah Wajib Pajak Orang Pribadi di KPP Wonocolo Surabaya dengan
sampel 100 responden, meliputi 50 responden yang memakai jasa konsultan dan
50 responden yang mengurus pajaknya sendiri. Penelitian ini diuji dengan
menggunakan Independent Sample T-Test. Hasil penelitian ini menunjukkan
bahwa terdapat perbedaan kepatuhan formal maupun kepatuhan material antara
Wajib Pajak Orang Pribadi yang memakai jasa konsultan dan yang mengurus
pajaknya sendiri / Tax becomes one of the biggest sources of income for the Indonesia.
Conditions like these makes the government was seeking a variety of ways to
increase tax revenue from tax payer to grow the national development. But there
was still a lot of tax payers who do not implement formal compliance and material
compliance in paying their tax payable. Therefore, there are tax consultant who
are experts in taxation for help the tax payers to implement their tax obligations.
The purpose of this research was to determine whether there are
differences in formal compliance and material compliance between the individual
tax payers who use the services of tax consultants and that manage by themselves.
This research used quantitative research by used quota sampling. The population
was the individual tax payers in KPP Wonocolo Surabaya with a sample of 100
respondents, including 50 respondents who use the services of consultants and 50
respondents who manage by themselves. This research was examined by used
Independent Sample T-Test. The result stated that there was differences of formal
compliance and material compliance between the individual tax payers who use
the services of tax consultants and manage by themselves
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Wijaya, Fani NIM01220120001 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Chrisdianto, Chrisdianto UNSPECIFIED UNSPECIFIED Thesis advisor Setiawan, Evelyn UNSPECIFIED UNSPECIFIED |
Uncontrolled Keywords: | pajak; wajib pajak orang pribadi; kepatuhan formal; kepatuhan material; tax; individual tax payers; formal compliance; material compliance |
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 |
Depositing User: | Rafael Rudy |
Date Deposited: | 07 Jun 2022 08:16 |
Last Modified: | 07 Jun 2022 08:16 |
URI: | http://repository.uph.edu/id/eprint/47739 |