ROSITA, ITA (2024) PENGARUH EDUKASI PAJAK, PENGAWASAN ACCOUNT REPRESENTATIVE (AR), PEMERIKSAAN KANTOR DAN SANKSI ADMINISTRASI PAJAK BERUPA BUNGA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA CILEGON PERIODE 2017-2021. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study is motivated by the lack of compliance of Individual Taxpayers at the Primary Tax Office (KPP) Pratama Cilegon in paying taxes, which is triggered by their low awareness in fulfilling their obligations. Tax compliance behavior can be encouraged by something that will have a deterrent effect, both through fair law enforcement through inspections and the imposition of tax penalties, as well as monitoring and education. This study aims to determine the effect of tax education, supervision by Account Representatives (AR), tax office inspections, and administrative sanctions in the form of interest on the compliance of Individual Taxpayers at the KPP Pratama Cilegon in 2017-2021. The research method used is descriptive research with a quantitative approach. The population used in this study is the KPP Pratama in Banten Province. The sample used is KPP Pratama Cilegon, with a nonprobability sampling method and purposive sampling technique for sample selection. This study uses secondary data obtained from KPP Pratama Cilegon. Data collection in this study was carried out using statistical datasets and library research. The data analysis technique in this study uses Descriptive Statistical Analysis, Classical Assumption Test with Normality Test of data, Multicollinearity Test, and Heteroskedasticity Test, Multiple Linear Regression Analysis, Hypothesis Testing with T-test and F-test. The results of this study indicate that tax education does not affect the compliance of Individual Taxpayers, supervision by Account Representatives (AR) has a positive effect on the compliance of Individual Taxpayers, office inspections do not affect the compliance of Individual Taxpayers, administrative sanctions in the form of interest have a negative effect on the compliance of Individual Taxpayers, and tax education, supervision by Account Representatives (AR), office inspections, and administrative sanctions in the form of interest simultaneously affect the compliance of Individual Taxpayers at KPP Pratama Cilegon.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini dilatarbelakangi oleh minimnya kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Cilegon dalam membayar pajak yang dipicu rendahnya kesadaran mereka dalam melaksanakan kewajibannya, Perilaku patuh pajak dapat didorong dengan adanya suatu hal yang akan menjadi efek jera, baik dari penegakan hukum yang adil melalui pemeriksaan dan pemberian sanksi pajak, maupun pengawasan dan edukasi. Penelitian ini memiliki tujuan untuk mengetahui Pengaruh edukasi pajak, pengawasan Account Representative (AR), pemeriksaan pajak kantor dan sanksi administrasi pajak berupa bunga mempengaruhi kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Cilegon tahun 2017-2021. Metode penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini yaitu KPP Pratama di Provinsi Banten. Sampel yang digunakan yaitu KPP Pratama Cilegon. Dengan metode sampling nonprobability sampling dengan jenis teknik pengambilan sampel Purposiv Sampling. Penelitian ini menggunakan data sekunder yang diperoleh dari KPP Pratama Cilegon. Pengumpulan data yang digunakan dalam penelitian ini adalah menggunakan dataset statistik dan studi kepustakaan (library research). Teknik analisis data dalam penelitian ini yaitu menggunakan Analisis Statistik Deskriptif, Uji Asumsi Klasik dengan Uji Normalitas data, Uji Multikolinearitas, dan Uji Heteroskedastisitas, Analisis Regresi Linear Berganda, Uji Hipotesis dengan Uji T dan Uji F. Hasil penelitian ini menunjukan edukasi pajak tidak berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi, pengawasan Account Representative (AR) berpengaruh positif terhadap kepatuhan Wajib Pajak Orang Pribadi, pemeriksaan kantor tidak berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi, sanksi administrasi pajak berupa bunga berpengaruh negatif terhadap kepatuhan Wajib Pajak Orang Pribadi, serta edukasi pajak, pengawasan Account Representative (AR), pemeriksaan kantor dan sanksi administrasi pajak berupa bunga secara simultan mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Cilegon. | |||||||||
| Uncontrolled Keywords: | Tax Education, Supervision by Account Representatives (AR), Office Tax Inspections, Tax Administrative Sanctions in the Form of Interest, Compliance of Individual Taxpayers. Edukasi Pajak, Pengawasan Account Representative (AR), Pemeriksaan Pajak Kantor, Sanksi Administrasi Pajak berupa Bunga, Kepatuhan Wajib Pajak Orang Pribadi | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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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 Rohani | |||||||||
| Date Deposited: | 18 Apr 2024 16:22 | |||||||||
| Last Modified: | 19 Apr 2024 15:08 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/34860 |
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