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) | ||||||||||||
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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 |
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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 |
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