Kurota Ayun, Umu (2023) Pengaruh Loopholes, Administrasi Perpajakan, Kebijakan Perpajakan, Pemahaman Undang-Undang Perpajakan dan Moral Wajib Pajak terhadap Perencanaan Pajak (Tax Planning) (Studi Empiris pada Wajib Pajak Orang Pribadi di Kota Serang). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The study aims to assess and analyze the effect of loopholes, the tax administration, the tax policies, the tax regulation comprehension and the taxpayer moral on tax planning. The sample used in this research is 70 individual taxpayers in Serang city. The study used primary data by distributing questionnaires. Statistical Product and Service Solution (SPSS) version 26 was used to analyze the research purpose, which consists are descriptive statistics to hypothesis tested. The result of this study indicates that partially the taxpayer moral variable has a significant effect on tax planning on individual taxpayers in Serang City. Meanwhile, partially the variable of loopholes, the tax administration, the tax policies dan the tax regulation comprehension has no significant impact on tax planning on individual taxpayers in Serang City.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Lestari, S.E., M.Sc., Ak., Ph.D., CA., Tri 197905072005012002 Thesis advisor Eko Sri Tjahjono, S.Pd., S.E., M.Akt., CIBA., Mazda 198307022014041001
Additional Information:	Penelitian ini bertujuan untuk meneliti dan mengetahui pengaruh loopholes, administrasi perpajakan, kebijakan perpajakan, pemahaman undang-undang perpajakan dan moral Wajib Pajak terhadap perencanaan pajak. Sampel yang digunakan dalam penelitian ini yaitu 70 Wajib Pajak Orang Pribadi di Kota Serang. Penelitian ini menggunakan data primer dengan cara menyebarkan kuesioner. Statistical Product and Service Solution (SPSS) versi 26 digunakan dalam penelitian ini untuk menganalisis penelitian yang terdiri mulai dari statistik deskriptif hingga pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial variabel moral Wajib Pajak berpengaruh signifikan terhadap perencanaan pajak pada Wajib Pajak Orang Pribadi di Kota Serang. Sedangkan secara parsial variabel loopholes, administrasi perpajakan, kebijakan perpajakan dan pemahaman undang-undang perpajakan tidak berpengaruh signifikan terhadap perencanaan pajak pada Wajib Pajak Orang Pribadi di Kota Serang.
Subjects:	A General Works > AS Academies and learned societies (General) A General Works > AS Academies and learned societies (General) H Social Sciences > HB Economic Theory
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Mrs Umu Kurota Ayun
Date Deposited:	10 Jan 2023 10:58
Last Modified:	10 Jan 2023 10:58
URI:	http://eprints.untirta.ac.id/id/eprint/19508

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