HERLINA, HERLINA (2023) HERLINA, HERLINA (2016) PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, MANFAAT PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK. S1 thesis, UNTIRTA.
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Abstract
Tujuan penelitian ini untuk mengetahui pengaruh kesadaran pajak, sosialisasi pajak, manfaat pajak dan sanksi pajak terhadap kepatuhan wajib pajak atas Pajak Bumi dan Bangunan. Metode penelitian menggunakan metode kuantitatif. Desain penelitian menggunakan desain kausal. Populasi penelitian adalah Wajib Pajak Bumi dan Bangunan di Kecamatan Ciruas Kabupaten Serang, pengambilan sampel menggunakan convenience sampling. Teknik pengumpulan data dengan menyebarkan kuesioner dengan jumlah sampel sebanyak 100 responden. Analisis data menggunakan analisis jalur (path analysis) dengan program Smart PLS 3 versi students. Berdasarkan analisis data, diketahui nilai R Square pada konstruk variabel kepatuhan Wajib Pajak (variabel Y) sebesar 0.586 menunjukkan variasi pengaruh substansif variabel independen, yaitu variabel kesadaran wajib pajak, sosialisasi pajak, manfaat pajak dan sanksi pajak sebesar 58,6 persen. Hasil uji hipotesis diketahui bahwa kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak, sosialisasi pajak berpengaruh positif terhadap kepatuhan wajib pajak, manfaat pajak tidak berpengaruh terhadap kepatuhan wajib pajak, dan sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Taxpayer Compliance, Awareness, Outreach, Benefits and Tax Sanctions. | |||||||||
| Uncontrolled Keywords: | The purpose of this study was to determine the effect of tax awareness, tax socialization, tax benefits and tax sanctions on taxpayer compliance with Land and Building Tax. The research method uses quantitative methods. The research design uses a causal design. The study population is land and building tax payers in Ciruas District, Serang Regency, taking samples using convenience sampling. Data collection techniques by distributing questionnaires with a total sample of 100 respondents. Data analysis used path analysis with the student version of the Smart PLS 3 program. Based on data analysis, it is known that the R Square value in the construct variable of taxpayer compliance (variable Y) is 0.586 indicating a variation in the substantive effect of the independent variables, namely the variable taxpayer awareness, tax socialization, tax benefits and tax sanctions of 58.6 percent. The results of the hypothesis test show that taxpayer awareness has a positive effect on taxpayer compliance, tax socialization has a positive effect on taxpayer compliance, tax benefits have no effect on taxpayer compliance, and tax sanctions have a positive effect on taxpayer compliance | |||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | |||||||||
| Depositing User: | HERLINA HERLINA | |||||||||
| Date Deposited: | 20 Mar 2023 13:58 | |||||||||
| Last Modified: | 20 Mar 2023 13:58 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/22428 |
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