Pengaruh tax control framework, pemeriksaan pajak, pengetahuan pajak, sanksi pajak dan kesadaran pajak terhadap kepatuhan pajak
Info Katalog
File Repositori
Subyek : Tax auditing;Taxpayer compliance
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Nurhastuty Kesumo Wardhani
Kata Kunci : tax control framework, tax audit, Tax Knowledge, Tax Sanctions, Tax Awareness, Tax Compliance
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_TS_MAK_123012401013_Halaman-Judul.pdf | 12 | |
| 2. | 2026_TS_MAK_123012401013_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TS_MAK_123012401013_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TS_MAK_123012401013_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TS_MAK_123012401013_Lembar-Pengesahan.pdf | 5 | |
| 6. | 2026_TS_MAK_123012401013_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TS_MAK_123012401013_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TS_MAK_123012401013_Bab-1.pdf | 20 | |
| 9. | 2026_TS_MAK_123012401013_Bab-2.pdf | 33 |
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| 10. | 2026_TS_MAK_123012401013_Bab-3.pdf |
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| 11. | 2026_TS_MAK_123012401013_Bab-4.pdf |
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| 12. | 2026_TS_MAK_123012401013_Bab-5.pdf | ||
| 13. | 2026_TS_MAK_123012401013_Daftar-Pustaka.pdf | ||
| 14. | 2026_TS_MAK_123012401013_Lampiran.pdf |
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P Penelitian ini bertujuan untuk mengkaji faktor-faktor yang memengaruhi kepatuhan perusahaan terhadap kewajiban perpajakan. secara khusus, penelitian ini menganalisis pengaruh tax control framework, pemeriksaan pajak, pengetahuan pajak, sanksi pajak, dan kesadaran pajak terhadap tingkat kepatuhan wajib pajak. populasi penelitian ini adalah wajib pajak badan sekitar wilayah jabodetabek. teknik pengambilan sampel dilakukan dengan metode purposive sampling, dengan kriteria responden pegawai aktif kerja dengan masa kerja lebih dari 12 bulan, yang memahami teknis dalam pembayaran, pelaporan pajak serta ketentuan perpajakan. berdasarkan kriteria tersebut, diperoleh sampel sebanyak 309 responden. jenis penelitian ini dalah penelitian kuantitatif dengan teknik pengumpulan data yaitu metode penyebaran kuesioner melalui google form. pengelolaan dan analisis data dilakukan dengan menggunakan teknik structural equation modeling partial least square (sem pls), melalui bantuan perangkat lunak smartpls. hasil penelitian menunjukkan bahwat tax control framework, pemeriksaan pajak, pengetahuan pajak, sanksi pajak dan kesadaran pajak terbukti berpengaruh positif dan signifikan terhadap kepatuhan pajak.
T This study aims to examine the factors that influence corporate compliance with tax obligations. specifically, this study analyzes the influence of the tax control framework, tax audits, tax knowledge, tax sanctions, and tax awareness on the level of taxpayer compliance. the population of this study were corporate taxpayers around the greater jakarta area. the sampling technique was carried out using a purposive sampling method, with the criteria for respondents being active employees with a work period of more than 12 months, who understand the technicalities of tax payments, reporting, and tax provisions. based on these criteria, a sample of 309 respondents was obtained. this type of research is quantitative research with a data collection method using a questionnaire distribution method via google form. data management and analysis were carried out using the structural equation modeling partial least square (sem pls) technique, with the assistance of smartpls software. the results of the study indicate that the tax control framework, tax audits, tax knowledge, tax sanctions and tax awareness have a positive and significant effect on tax compliance.
