RAY STEVENSON, FAJAR (2022) PENGARUH KEADILAN, DISKRIMINASI, PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN KEPATUHAN TERHADAP TINDAKAN PENGGELAPAN PAJAK (TAX EVASION) (Studi Kasus Pada KPP Pratama Cilegon). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana Pengaruh Keadilan, Diskriminasi, Persepsi Wajib Pajak Orang Pribadi Atas Pelaksanaan Self Assessment System, Kepatuhan terhadap Tindakan Penggelapan Pajak di KPP Pratama Cilegon. Penelitian ini menggunakan data primer (kuesioner). Jumlah Sampel yang digunakan sebanyak 120 responden dan metode analisis data dengan Analisis Regresi Berganda yang dilakukan menggunakan software IBM SPSS 20.0 Berdasarkan hasil uji hipotesis diketahui bahwa Keadilan tidak berpengaruh terhadap tindakan Penggelapan Pajak, sedangkan Diskriminasi, Self Assessment System, dan Kepatuhan berpengaruh signifikan terhadap Penggelapan Pajak. Berdasarkan nilai koefisien korelasi berganda diketahui bahwa terdapat hubungan yang signifikan antara Keadilan, Diskriminasi, Self Assessment System, dan Kepatuhan terhadap Penggelapan Pajak, sedangkan nilai koefisien determinasi menunjukkan besarnya pengaruh Keadilan, Diskriminasi, Self Assessment System, dan Kepatuhan terhadap Penggelapan Pajak secara simultan. Dari hasil uji F diketahui bahwa Ho ditolak, hal ini berarti bahwa variabel Keadilan, Diskriminasi, Self Assessment System, dan Kepatuhan mempunyai pengaruh yang signifikan terhadap Penggelapan Pajak KPP Pratama Cilegon.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Intention of this research was tofind out how the Effect of Fairness, Discrimination, Perception of Individual Taxpayer for the Implementation of Self Assessment System, and Compliance on Tax Evasion at KPP Pratama Cilegon. This research uses primary data (questiionnaries). The number of samples used was 120 respondents and method of data analysis using Multiple Regression Analysis was carried out using the help of IBM SPSS 20.0 software. Based on result of hypothesis testing that the Fairness does not have significant effect on Tax Evasion, while Discrimination, Self Assessment System, and Compliance have a significant effect on Tax Evasion. Based on the multiple correlation coefficient, there is a moderate and significant relationship between Fairness, Discrimination, Perception of Taxpayer for the Implementation of Self Assessment System, and Compliance on Tax Evasion, while the coefficient of determination shows the effect of Fairness, Discrimination, Perception of Taxpayer for the Implementation of Self Assessment System, and Compliance on Tax Evasion simultaneous. From the result of the F test it is known that Ho is rejected, this means that the variable Fairness, Discrimination, Perception of Taxpayer for the Implementation of Self Assessment System, and Compliance have a significant effect on Tax Evasion of KPP Pratama Cilegon. Keywords: Fairness, Discrimination, Self Assessment System, Compliance, Tax Evasion | |||||||||
| Uncontrolled Keywords: | Kata Kunci: Keadilan, Diskriminasi, Self Assessment System, Kepatuhan, Penggelapan Pajak | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 26 Jul 2022 11:26 | |||||||||
| Last Modified: | 26 Jul 2022 11:26 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/14786 |
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