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.

	Text (SKRIPSI) Yuni Intan Safitri_5552170020_01.pdf Restricted to Registered users only Download (3MB)
	Text (SKRIPSI) Yuni Intan Safitri_5552170020_02.pdf Restricted to Registered users only Download (291kB)
	Text (SKRIPSI) Yuni Intan Safitri_5552170020_03.pdf Restricted to Registered users only Download (591kB)
	Text (SKRIPSI) Yuni Intan Safitri_5552170020_04.pdf Restricted to Registered users only Download (707kB)
	Text (SKRIPSI) Yuni Intan Safitri_5552170020_05.pdf Restricted to Registered users only Download (92kB)
	Text (SKRIPSI) Yuni Intan Safitri_5552170020_Lamp.pdf Restricted to Registered users only Download (1MB)
	Text (SKRIPSI) Yuni Intan Safitri_5552170020_Fulltext.pdf Restricted to Registered users only Download (3MB)
	Text (SKRIPSI) Yuni Intan Safitri_5552170020_Ref.pdf Restricted to Registered users only Download (216kB)
	Text (SKRIPSI) Yuni Intan Safitri_5552170200_CP.pdf Restricted to Registered users only Download (2MB)

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)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Noorida Soerono, Ayu 197210222003122001 Thesis advisor Mukhtar, Mukhtar 197506202005011003
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
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
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

Actions (login required)

View Item