Khatammi, Siti (2025) PENGARUH KEADILAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA WILAYAH TANGERANG TIMUR. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study was motivated by a 1.4 per cent decline in the reporting of Annual Income Tax Returns for Income Tax Article 21 by individual taxpayers, as well as low penalty revenue from taxpayers who did not report their Annual Income Tax Returns at the East Tangerang Tax Office. The purpose of this study is to measure and analyse the effect of tax fairness and tax penalties on the compliance of individual taxpayers with Income Tax Article 21 at the East Tangerang Tax Office. There are three theoretical bases in this study. First, the theory of tax fairness according to Mansyury in Sihombing & Sibagian (2020) with two indicators. Second, the theory of tax sanctions according to Yadnyana (2009) in Muliari & Setiawan (2011) with three indicators. Third, the theory of taxpayer compliance according to Franzoni (1999) with four indicators. The method used was an explanatory quantitative method. Data was obtained through questionnaires administered to 270 respondents and analysed using SPSS version 27. The results of the study indicate that tax fairness and tax penalties have a simultaneous effect on the compliance of individual taxpayers with Article 21 Income Tax at the East Tangerang Tax Office, with a percentage of 56.1 per cent. The remaining 43.9 per cent is explained by other factors not included in this research model. Of the two variables, tax penalties have a more dominant influence than tax fairness in increasing taxpayer compliance. Thus, it can be concluded that the variable of Individual Taxpayer Compliance (Y) can be explained by the variables of Tax Fairness (X1) and Tax Penalties (X2). The researchers recommend adjusting tax policies to better suit taxpayer conditions, evaluating sanctions in a more educational manner, and collaborating with agencies/companies as partners in tax education.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini dilatarbelakangi karena adanya penurunan pelaporan SPT Tahunan PPh 21 oleh wajib pajak orang pribadi sebesar 1,4 persen, serta rendahnya penerimaan denda dari wajib pajak yang tidak melaporkan SPT Tahunan PPh di KPP Tangerang Timur. Tujuan penelitian ini adalah untuk mengukur dan menganalisis pengaruh keadilan perpajakan dan sanksi pajak terhadap kepatuhan Wajib Pajak Orang Pribadi pada Pajak Penghasilan Pasal 21 di KPP Tangerang Timur. Terdapat 3 landasan teori dalam penelitian ini. Pertama teori keadilan pajak menurut Mansyury dalam Sihombing & Sibagian (2020) dengan 2 indikator. Kedua yaitu teori sanksi pajak menurut Yadnyana (2009) dalam Muliari & Setiawan (2011) dengan 3 indikator. Serta teori kepatuhan Wajib Pajak menurut Franzoni (1999) dengan 4 indikator. Metode yang digunakan adalah metode kuantitatif eksplanatif. Data diperoleh melalui kuesioner terhadap 270 responden dan dianalisis dengan SPSS versi 27. Hasil penelitian menunjukkan bahwa keadilan perpajakan dan sanksi pajak memiliki pengaruh secara simultan terhadap kepatuhan Wajib Pajak Orang Pribadi pada Pajak Penghasilan Pasal 21 di KPP Tangerang Timur dengan presentase sebesar 56,1 persen. Sedangkan sisanya sebesar 43,9 persen dijelaskan oleh faktor-faktor lain yang tidak dimasukkan dalam model penelitian ini. Dari kedua variabel tersebut, sanksi pajak memiliki pengaruh yang lebih dominan dibandingkan keadilan perpajakan dalam meningkatkan kepatuhan Wajib Pajak. Dengan demikian, dapat disimpulkan bahwa variabel Kepatuhan Wajib Pajak Orang Pribadi (Y) dapat dijelaskan oleh variabel Keadilan Perpajakan (X1) dan Sanksi Pajak (X2). Peneliti merekomendasikan penyesuaian kebijakan pajak agar lebih sesuai dengan kondisi wajib pajak, evaluasi sanksi yang lebih mendidik, serta kerja sama dengan instansi/perusahaan sebagai mitra edukasi perpajakan. | |||||||||
| Uncontrolled Keywords: | Tax Justice, Tax Sanctions, Individual Taxpayer Compliance, Income Tax Article 21. Keadilan Perpajakan, Sanksi Pajak, Kepatuhan Wajib Pajak Orang Pribadi, Pajak Penghasilan pasal 21. | |||||||||
| Subjects: | H Social Sciences > Public Administration | |||||||||
| Divisions: | 06-Fakultas Ilmu Sosial dan Ilmu Politik > 63201-Program Studi Administrasi Publik 06-Fakultas Ilmu Sosial dan Ilmu Politik |
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| Depositing User: | Siti Khatammi | |||||||||
| Date Deposited: | 07 Oct 2025 04:07 | |||||||||
| Last Modified: | 07 Oct 2025 04:07 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/55123 |
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