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Pengaruh sistem perpajakan dan ciri demografi terhadap penggelapan pajak


Oleh : Yola Heptasari

Info Katalog

File Jurnal : 00000000000000097119.pdf

Nomor Panggil : 2019_TA_AK_023155017

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Murtanto

Subyek : Taxation;Tax evasion

Kata Kunci : taxation system, taxation service, system modernization, sunset policy, tax tariff


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023155017_Halaman-Judul.pdf 1336.77
2. 2019_TA_AK_023155017_Bab-1.pdf 782.71
3. 2019_TA_AK_023155017_Bab-2.pdf 1256.36
4. 2019_TA_AK_023155017_Bab-3.pdf 1239.82
5. 2019_TA_AK_023155017_Bab-4.pdf 1183.78
6. 2019_TA_AK_023155017_Bab-5.pdf 672.83
7. 2019_TA_AK_023155017_Daftar-Pustaka.pdf 781.35
8. 2019_TA_AK_023155017_Lampiran.pdf 1311.19

P Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Perpajakan dan Ciri Demografi terhadap penggelapan pajak. Dimana sistem perpajakan yang terdiri atas pelayanan perpajakan, demografi sistem dan kebijakan perpajakan, serta ciri demogarafi yang terdiri atas tingkat pendidikan, dan usia para wajib pajak. Populasi pada penelitian ini adalah para wajib pajak yang ada di KPP Jakarta Jatinegara.Data yang digunakan dalam penelitian ini adalah data primer, dimana data yang diperoleh dari penyebaran kuesioner kepada wajib pajak yang ada pada KPP Jakarta Jatinegara. Sampel yang didapat dari penelitian ini sebanyak 147 orang responden. Analisis data yang digunakan dalam penelitian ini adalah uji kualitas instrument (uji validitas dan uji realibilitas), uji normalitas, uji multikolonierita, uji heteroskedastisitas, uji koefisisen determinasi, analisis berganda, serta uji hipotesis (uji statistik F, uji statistik T).Hasil penelitian ini menunjukan bahwa pelayanan perpajakan memiliki pengaruh terhadap penggelapan pajak, modernisasi sistem memiliki pengaruh terhadap penggelapan pajak, sunset policy memiliki pengaruh terhadap peggelapan pajak, tarif pajak memiliki pengaruh terhadap penggelapan pajak, tingkat pendidikan memiliki pengaruh terhadap penggelapan pajak, jenis pekerjaan tidak mempengaruhi penggelapan pajak, serta usia tidak memiliki pengaruh terhadap penggelapan pajak

T This research aimed to analyze the effects of the Taxation System and Demog raphic Characteristics towards the tax evasion. Taxation System consists of the taxat ion service, demography system and taxation policies; meanwhile, demographic char acteristics consist of the education level, and age of tax subject. The research popula tion was the tax subjects going to KPP of Jakarta, in Jatinegara.The data used were the primary data which were collected from the questionn aires given to the tax subjects going to KPP of Jakarta, in Jatinegara. The samples o f this research were 147 respondents. The techniques of data analysis used in the res earch were the instrument quality tests (the validity and reliability tests), normality t est, multicollinearity test, heteroscedasticity test, determination coefficient test, multi ple analysis, and hypothesis tests (F statistic and T statistic tests).The research result showed that the taxation service, system modernization, s unset policy, tax tariff and education level had effects towards the tax evasion where as the occupation type and tax subject’s age did not affect the tax evasion.

T This research aimed to analyze the effects of the Taxation System and Demog raphic Characteristics towards the tax evasion. Taxation System consists of the taxat ion service, demography system and taxation policies; meanwhile, demographic char acteristics consist of the education level, and age of tax subject. The research popula tion was the tax subjects going to KPP of Jakarta, in Jatinegara.The data used were the primary data which were collected from the questionn aires given to the tax subjects going to KPP of Jakarta, in Jatinegara. The samples o f this research were 147 respondents. The techniques of data analysis used in the res earch were the instrument quality tests (the validity and reliability tests), normality t est, multicollinearity test, heteroscedasticity test, determination coefficient test, multi ple analysis, and hypothesis tests (F statistic and T statistic tests).The research result showed that the taxation service, system modernization, s unset policy, tax tariff and education level had effects towards the tax evasion where as the occupation type and tax subject’s age did not affect the tax evasion.

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