PENGARUH PENGETAHUAN PAJAK DAN PERAN MEDIA SOSIAL INSTAGRAM TERHADAP PERSEPSI MAHASISWA TENTANG KEPATUHAN PAJAK PENGHASILAN PASAL 21 (Survei Pada Mahasiswa S1 Akuntansi Universitas Sultan Ageng Tirtayasa)

Rizkiyanti, Fanni (2025) PENGARUH PENGETAHUAN PAJAK DAN PERAN MEDIA SOSIAL INSTAGRAM TERHADAP PERSEPSI MAHASISWA TENTANG KEPATUHAN PAJAK PENGHASILAN PASAL 21 (Survei Pada Mahasiswa S1 Akuntansi Universitas Sultan Ageng Tirtayasa). S1 thesis, Univiersitas Sultan Ageng Tirtayasa.

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Abstract

This study aims to analyze how big the effect of tax knowledge and the role of Instagram as a social media platform influence students' perceptions of compliance with Article 21 Income Tax. The population in this study consists of all undergraduate accounting students at Sultan Ageng Tirtayasa University. The sample was selected using purposive sampling, resulting in 89 usable data sets. The data analysis technique employed in this research is multiple linear regression using SPSS version 26. The results show that both tax knowledge and the role of Instagram have a positive and significant influence on students' perceptions regarding compliance with Article 21 Income Tax.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Ismawati, Iis	197309152003122002
Thesis advisor	Mukhtar, Mukhtar	197506202005011003

Additional Information:

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pengetahuan pajak dan peran media sosial Instagram terhadap Persepsi mahasiswa tentang kepatuhan pajak penghasilan pasal 21. Populasi dalam penelitian ini adalah seluruh mahasiswa S1 Akuntansi Universitas Sultan Ageng Tirtayasa. Penentuan sampel dalam penelitian ini menggunakan purposive sampling sehingga sampel yang dapat diolah berjumlah 89 data. Teknik Analisa data dalam penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan SPSS versi 26. Hasil dari penelitian ini menunjukan bahwa pengetahuan pajak dan peran media sosial instagram berpengaruh positif dan signifikan terhadap persepsi mahasiswa tentang kepatuhan pajak penghasilan pasal 21.

Uncontrolled Keywords:

Student Perception, Tax Compliance, Article 21 Income Tax, Tax Knowledge, Role of Instagram Social Media Persepsi Mahasiswa, Kepatuhan Pajak, PPh 21, Pengetahuan Pajak dan Peran Media Sosial Instagram

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Fanni Rizkiyanti Ridwan

Date Deposited:

12 Sep 2025 06:20

Last Modified:

12 Sep 2025 06:20

URI:

http://eprints.untirta.ac.id/id/eprint/54507

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