HASTUTI, MEYLANTRI (2023) PENGARUH INSENTIF, TARIF PPH PASAL 21, DAN SANKSI BUNGA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Pada Kantor Pelayanan Pajak Pratama Pandeglang Selama Masa Pandemi Covid-19 Tahun 2020-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Individual taxpayer compliance at KPP Pratama Pandeglang during the Covid 19 period experienced a decline, this was caused by several problems. For example, the lack of awareness of taxpayers about their tax obligations, the lack of strict sanctions against taxpayers, and tax regulations that are not socialized enough. This study aims to determine the effect of providing tax incentives, taxpayer knowledge regarding Article 21 PPh rates and interest sanctions on individual taxpayer compliance during the Covid 19 pandemic. This study uses descriptive statistical methods using a quantitative approach. There will be data testing using analysis. multiple linear regression, classic assumption test, and t test in hypothesis testing. The results of this study indicate that tax incentives have a significant effect on individual taxpayer compliance during the Covid 19 pandemic, Article 21 Income Tax rates have an effect on individual taxpayer compliance during the Covid 19 pandemic, and tax sanctions have a significant effect on individual taxpayer compliance during the covid 19 pandemic. Then tax incentives, Article 21 PPh rates, and interest sanctions have a significant effect on individual taxpayer compliance during the covid 19 pandemic at the Pratama Pandeglang Tax Service Office. Keywords: Tax Incentives, Article 21 PPh Rates, Interest Sanctions, Individual Taxpayer Compliance

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor ANDI, ANDI 196903092002121006 Thesis advisor SUSANTO, DENNY 197705012005011004
Additional Information:	ABSTRAK Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Pandeglang pada masa covid 19 mengalami penurunan hal ini disebabkan oleh beberapa masalah. Misalnya, minimnya kedasaran wajib pajak akan kewajiban perpajakannya, kurangnya sanksi tegas terhadap wajib pajak, dan peraturan perpajakan yang kurang disosialisasikan. Penelitian ini bertujuan untuk mengetahui pengaruh perberian insentif pajak, pengetahuan wajib pajak mengenai tarif PPh Pasal 21 dan sanksi bunga terhadap kepatuhan wajib pajak orang pribadi di masa pandemi covid 19. Penelitian ini menggunakan metode statistik deskriptif dengan menggunakan pendekatan kuantitatif akan ada pengujian data dengan menggunakan analisis regresi linier berganda, uji asumsi klasik, dan uji t dalam uji hipotesis. Hasil penelitian ini menunjukkan bahwa insentif pajak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi di masa pandemi covid 19, tarif PPh Pasal 21 berpengaruh kepatuhan wajib pajak orang pribadi di masa pandemi covid 19, dan sanksi pajak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi di masa pandemi covid 19. Kemudian insentif pajak, tarif PPh Pasal 21, dan sanksi bunga berpengaruh signifikan secara bersama-sama terhadap kepatuhan wajib pajak orang pribadi di masa pandemi covid 19 pada Kantor Pelayanan Pajak Pratama Pandeglang. Kata Kunci: Insentif Pajak, Tarif PPh Pasal 21, Sanksi Bunga, Kepatuhan Wajib Pajak Orang Pribadi
Uncontrolled Keywords:	Kata Kunci: Insentif Pajak, Tarif PPh Pasal 21, Sanksi Bunga, Kepatuhan Wajib Pajak Orang Pribadi Keywords: Tax Incentives, Article 21 PPh Rates, Interest Sanctions, Individual Taxpayer Compliance.
Subjects:	Communication > Science Journalism
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	MEYLANTRI HASTUTI
Date Deposited:	16 Mar 2023 14:51
Last Modified:	16 Mar 2023 14:51
URI:	http://eprints.untirta.ac.id/id/eprint/22399

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