Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Kupang)

BELO, Jelia De Carvalho (2023) Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Kupang). Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

	Text ABSTRAK.pdf Download (787kB)
	Text BAB I.pdf Download (325kB)
	Text BAB II.pdf Restricted to Repository staff only Download (369kB)
	Text BAB III.pdf Restricted to Repository staff only Download (641kB)
	Text BAB IV.pdf Restricted to Repository staff only Download (276kB)
	Text BAB V.pdf Restricted to Repository staff only Download (546kB)
	Text BAB VI.pdf Download (433kB)

Abstract

The formulation of the problems in this study are: (1) does taxpayer awareness affect individual taxpayer compliance? (2) Does the application of eFiling affect individual taxpayer compliance? (3) Do tax sanctions affect individual taxpayer compliance? (4) Does taxpayer awareness, e-Filing implementation, and tax sanctions simultaneously influence individual taxpayer compliance? This study uses an empirical study with a quantitative approach. The data used in this study is primary data in the form of questionnaires distributed to individual taxpayers registered at the Pratama Kupang Tax Service Office with a sample size of 100 respondents. The data analysis technique used multiple linear regression analysis using the Microsoft Excel application and the Statistical Package for the Social Sciences (SPSS) version 24. The results of the study show that taxpayer awareness has a significance of 0.000 ( 0.05). This shows that taxpayer awareness and the implementation of eFiling have a partial effect and tax sanctions do not have a partial effect on individual taxpayer compliance at KPP Pratama Kupang. Simultaneous test results show that taxpayer awareness, e-Filing implementation, and tax sanctions affect individual taxpayer compliance at KPP Pratama Kupang with a Fcount of 101.879 > Ftable of 3.091. Thus it is suggested for KPP Pratama Kupang to be able to further improve service performance and also to carry out tax socialization more frequently, so that taxpayers understand and understand the importance of taxation for development and what sanctions they get if they do not comply as taxpayers.

Actions (login required)

View Item