Adrianti, Natalia Revianka (2021) PENGARUH PEMAHAMAN DAN PENGETAHUAN PAJAK, SISTEM PERPAJAKAN, KEADILAN PAJAK, SANKSI PERPAJAKAN, KEPATUHAN WAJIB PAJAK TERHADAP PERSEPSI PENGGELAPAN PAJAK (TAX EVASION) (STUDI EMPIRIS PADA UMKM DI WILAYAH KOTA SEMARANG). Undergraduate thesis, Universitas Stikubank.
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Abstract
Penggelapan Pajak merupakan penghindaran pajak yang bersifat melanggar hukum/undang-undang. Wajib pajak cenderung memiliki persepsi penggelapan pajak karena mereka merasa tidak paham akan pengetahuan pajak, sanksi yang kurang tegas, sistem pajak yang menerapkan self assessment system, peraturan pajak yang tidak adil, maupun ketidakpatuhan mereka sebagai wajib pajak. Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman dan pengetahuan pajak, sistem perpajakan, keadilan pajak, sanksi pajak, kepatuhan wajib pajak terhadap tindakan wajib pajak mengenai penggelapan pajak. Teknik pengambilan sampel pada penelitian ini menggunakan non probability sampling dengan menggunakan metode purposive sampling dengan sampel sebanyak 100 responden (yang telah diperoleh dari rumus slovin), dengan metode penelitian menggunakan metode analisis regresi linear berganda yang sebelumnya dilakukan uji validitas, uji reliabilitas, uji normalitas, uji heteroskedasitas dan multikolonieritas terlebih dahulu. Hasil penelitian ini adalah pemahaman dan pengetahuan pajak sistem perpajakan, keadilan pajak, sanksi pajak, kepatuhan wajib pajak sama-sama memliki pengaruh yang negatif signifikan terhadap persepsi penggelapan pajak. Tax evasion is an act of law breaking. Taxpayers tend to have the perception of tax evasion because they feel they do not understand tax knowledge, less strict sanctions, a tax system that implements a self-assessment system, unfair tax regulations, or their non-compliance as taxpayers. This study aims to determine the effect of the taxation system, tax justice, tax penalties, tax understanding and knowledge, taxpayer compliance on taxpayer actions regarding tax evasion. The sampling technique in this study used non-probability sampling using purposive sampling method with a sample of 100 respondents (which had been obtained from the Slovin formula), with the research method using multiple linear regression analysis methods previously carried out validity tests, reliability tests, normality tests, heteroscedasticity and multicolonierity test. The results of this study are the tax system, tax justice, tax sanctions, understanding and knowledge of taxes, taxpayer compliance both have a significant negative effect on tax evasion.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2247 NIM.17.05.52.0035 |
| Uncontrolled Keywords: | Persepsi Penggelapan Pajak, Keadilan Pajak, Sanksi Pajak, Kepatuhan Pajak, Pengetahuan Pajak |
| Subjects: | H Social Sciences > HJ Public Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 04 May 2021 02:23 |
| Last Modified: | 04 May 2021 02:23 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7602 |
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