Pravitasari, Narita (2011) Pengaruh kebijakan pajak dan pemahaman wajib pajak terhadap kepatuhan formal wajib pajak umkm sepatu dan sandal di Mojokerto. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Pajak adalah iuran rakyat kepada negara untuk membayar pengeluaranpengeluaran negara. Saat ini sistem pemungutan pajak yang diterapkan di Indonesia adalah self assesment system. Berdasarkan sistem tersebut, pemerintah memberikan wewenang dan kepercayaan kepada wajib pajak untuk menghitung dan melaporkan sendiri pajak terutangnya. Hal ini membuat pemasukan yang diterima negara benar-benar tergantung pada kepatuhan wajib pajak. Pemerintah telah menerapkan tax rate reductions yang diatur dalam UU Nomor 36 Tahun 2008 yang bertujuan untuk meningkatkan kepatuhan pajak. Di sisi lain, Sensus Nasional Perpajakan yang diselenggarakan beberapa waktu yang lalu mengungkapkan bahwa tingkat kepatuhan masih rendah. Fenomena ini menunjukkan bahwa isu kepatuhan pajak masih menarik untuk diteliti. Penelitian ini menggunakan dua faktor yang mempengaruhi kepatuhan, yaitu kebijakan pajak dan pemahaman wajib pajak. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh kedua variabel tersebut terhadap tingkat kepatuhan formal wajib pajak. Obyek dalam penelitian ini adalah wajib pajak orang pribadi pemilik UMKM sepatu dan sandal di Kabupaten Mojokerto. Selain itu, metode pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan responden sebanyak 57 orang. Untuk menguji pengaruh variabel independen terhadap variabel dependen, penelitian ini menggunakan multiple regression dan uji-t. Hasil penelitian ini menunjukkan bahwa pemahaman wajib pajak berpengaruh signifikan terhadap kepatuhan formal wajib pajak. Namun, kebijakan pajak tidak berpengaruh terhadap kepatuhan formal wajib pajak / Tax is people levy to government that used to pay general expenditure. Nowadays, tax collection system applied in Indonesia is a self assessment system. Based on that system, the government gives the authority and confidence to taxpayers in calculating and reporting their own tax payable. It makes the income received by the state really depends on taxpayer compliance. The government has implemented tax rate reductions that provide on Income Tax Law No. 36 of 2008 for increase tax compliance. On the other hand, the National Census of Taxation which held a time ago revealed that the compliance rate is still low. This phenomenon indicates that the issue of tax compliance is still interesting as research. This research uses two factors that affect compliance, tax policy and taxpayer comprehension. The purpose of this research is to examine and analyze the influence that two variables with the level of taxpayer’s formal compliance. The respondents are 57 owners of SME (shoes and slippers) in Mojokerto District. Then, the sample selection method used in this research is purposive sampling. To examine the effect of independent variable on dependent variable, this research uses multiple regression and t-test. This research found that taxpayer comprehension has significant effect toward formal compliance of taxpayers. While tax policy doesn’t have any effect toward the formal compliance of taxpayers
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | kebijakan pajak; tax rate reductions wajib pajak orang pribadi; pemahaman wajib pajak; kepatuhan formal wajib pajak; tax policy; tax rate reductions; taxpayer comprehension; formal compliance of taxpayers | ||||||||||||
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: | 14 Jun 2022 07:46 | ||||||||||||
Last Modified: | 14 Jun 2022 07:46 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/47784 |
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