ROSITA, ITA (2023) Pengaruh Tingkah Pendidikan, Pemahaman Akuntansi dan Pemahaman Sanksi Pajak Bendahara Desa Terhadap Dana Desa di Kabupaten Serang. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine and examine the influence of education level, accounting understanding and understanding of village treasurer tax sanctions on village fund tax compliance in Serang district. The population in this study was all village treasurers in Serang district, and the sample used was 77 village treasurers. This research is quantitative. The type of data in the study is primary, and the source of data from the questionnaire. The application used to process the data is SPSS version 25 which starts from descriptive statistical tests to hypothesis tests. The results showed that the level of education and understanding of accounting has no effect on the level of tax compliance of village funds. Meanwhile, the understanding of tax sanctions partially has a significant effect on village fund tax compliance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | penelitian ini bertujuan untuk mengetahui serta meneliti pengaruh tingkat pendidikan, pemahaman akuntansi dan pemahaman sanksi pajak bendahara desa terhadap kepatuhan pajak dana desa di kabupaten serang. Populasi dalam penelitian ini yaitu seluruh bendahara desa di kabupaten serang., dan sampel yang digunakan sebanyak 77 bendahara desa. Penelitian ini bersifat kuantitatif. Jenis data dalam penelitian ini adalah primer, dan sumber data dari kuesioner. Aplikasi yang digunakan untuk mengolah data yaitu SPSS versi 25 yang dimulai dari uji statistik deskriptif hingga uji hipotesis. Hasil penelitian menunjukkan tingkat pendidikan dan pemahaman akuntansi tidak berpengaruh terhadap tingkat kepatuhan pajak dana desa. Sedangkan pemahaman sanksi pajak secara parsial berpengaruh signifikan terhadap kepatuhan pajak dana desa. | |||||||||
| Uncontrolled Keywords: | Education level, accounting understanding, tax sanctions, village treasurer and village fund tax compliance. Tingkat pendidikan, pemahaman akuntansi, sanksi pajak, bendahara desa dan kepatuhan pajak dana desa. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | ITA ROSITA | |||||||||
| Date Deposited: | 02 Aug 2023 13:51 | |||||||||
| Last Modified: | 02 Aug 2023 13:51 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27323 |
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