Intan Safitri, Yuni (2024) PENGARUH PEMAHAMAN PERPAJAKAN, PELAYANAN APARAT PAJAK, SELF ASSESSMENT SYSTEM, DAN NORMA SUBJEKTIF TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (Studi Empiris di Kantor Pelayanan Pajak Pratama Kota Cilegon). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYSA.
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Abstract
This study aims to examine the effect of taxation understanding, tax officer service, self assessment system, and subjective norm to taxpayer’s perception on tax evasion. The population of this study are non-employee individual taxpayer registered at Cilegon Pratama Tax Service Office. Sample that used was 100 sample. This research is quantitative. The type of data in this study is primary and the source of data from questionnaire. In this study, hypothesis testing based on structural equation modelling (SEM) using the application SmartPLS 4.0. the results showed that the variables of taxation understanding and tax officer service, has no effect on the taxpayer’s perception of tax evasion. Meanwhile, self assessment system and subjective norm has a positive and significant effect on the taxpayer’s perception of tax evasion.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh pemahaman perpajakan, pelayanan aparat pajak, self assessment system, dan norma subjektif terhadap persepsi Wajib Pajak mengenai penggelapan pajak. Populasi penelitian ini yaitu Wajib Pajak orang pribadi non karyawan yang terdaftar di KPP Pratama Cilegon. Sampel yang digunakan sebanyak 100 sampel. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer berupa kuesioner. Dalam penelitian ini, pengujian hipotesis dilakukan dengan menggunakan pendekatan SEM melalui SmartPLS 4.0. hasil pengujian hipotesis menunjukkan pemahaman perpajakan dan pelayanan aparat pajak tidak berpengaruh terhadap persepsi Wajib Pajak mengenai penggelapan pajak, sedangkan self assessment system dan norma subjektif berpengaruh positif terhadap persepsi Wajib Pajak mengenai penggelapan pajak. | |||||||||
| Uncontrolled Keywords: | taxation understanding, tax officer service, self assessment system, and subjective norm to taxpayer’s perception on tax evasion pemahaman perpajakan, pelayanan aparat pajak, self assessment system, norma subjektif, persepsi wajib pajak mengenai penggelapan pajak | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
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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: | Mrs Yuni Intan Safitri | |||||||||
| Date Deposited: | 17 Apr 2024 09:32 | |||||||||
| Last Modified: | 17 Apr 2024 09:32 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/34679 |
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