Kurnia, Hanif (2020) DETERMINAN KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA WPOP PEKERJAAN BEBAS). Undergraduate thesis, Universitas Stikubank.
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Abstract
ABSTRAK Tujuan penelitian ini adalah untuk menganalisis hubungan antara pengetahuan wajib pajak, kualitas pelayanan, sosialisasi perpajakan dan sanksi pajak terhadap kepatuhan dengan kesadaran sebagai pemediasi. Penelitian ini merupakan field research pada para wajib pajak dengan pekerjaan bebas yang terdaftar pada KPP Semarang Barat. Sampel dipilih dengan pendekatan purposive sampling yaitu wajib pajak pekerja bebas. Jumlah responden yang digunakan sebanyak 95 responden dengan pendekatan purposive sampling. Metode analisis data menggunakan teknik analisis jalur (Path Analysis) dengan bantuan program SPSS. Hasil penelitian menemukan pengetahuan wajib pajak, kualitas pelayanan, sosialisasi perpajakan dan sanksi pajak berpengaruh signifikan terhadap kesadaran dan kepatuhan wajib pajak. Kesadaran wajib pajak memediasi variabel kualitas pelayanan, sosialisasi perpajakan dan sanksi pajak terhadap kepatuhan wajib pajak. Adapun Kesadaran wajib pajak tidak dapat memediasi variabel pengetahuan wajib pajak terhadap kepatuhan wajib pajak. Berdasarkan penelitian, diharapkan pengetahuan wajib pajak dan sosialisasi perpajakan harus ditingkatkan menjadi lebih baik, sehingga wajib pajak akan lebih sadar dan patuh terhadap membayar kewajiban pajaknya. ABSTRACT The purpose of this study was to analyze the relationship between taxpayer knowledge, service quality, taxation socialization and tax sanctions on compliance with awareness as a mediator. This research is a field of research on taxpayers with free work registered at the West Semarang KPP. The sample was chosen by using the purposive sampling approach, namely the tax payer of free workers. The number of respondents used was 95 respondents with a purposive sampling approach. The method of data analysis uses Path Analysis techniques with the help of the SPSS program. The results of the study found that taxpayer knowledge, service quality, tax socialization and tax sanctions have a significant effect on awareness and compliance of taxpayers. Awareness of taxpayers mediates service quality variables, taxation socialization and tax sanctions on taxpayer compliance. The awareness of taxpayers can not mediate the taxpayer knowledge variables of taxpayer compliance. Based on research, it is expected that taxpayer knowledge and tax dissemination must be improved, so that taxpayers will be more aware and obedient to paying their tax obligations.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2022 Nim 15.05.52.0135 |
| Uncontrolled Keywords: | Kata Kunci: Pengetahuan Wajib Pajak; Kualitas Pelayanan; Sosialisasi Perpajakan; Sanksi Pajak; Kesadaran Wajib Pajak; Kepatuhan Wajib Pajak. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 23 Apr 2020 03:32 |
| Last Modified: | 23 Apr 2020 03:32 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6479 |
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