PENGARUH PENGETAHUAN PERPAJAKAN, SELF ASSESSMENT SYSTEM, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PESANGGRAHAN

Fadila Reza Aprilia, . (2023) PENGARUH PENGETAHUAN PERPAJAKAN, SELF ASSESSMENT SYSTEM, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PESANGGRAHAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The active role of taxpayers is needed in achieving tax success to comply with their tax obligations. This study aims to determine whether there is influence from tax knowledge, self-assessment system, and tax sanctions on individual taxpayer compliance at KPP Pratama Jakarta Pesanggrahan. This study uses a quantitative method with individual taxpayers registered at KPP Pratama Jakarta Pesanggrahan as a sample. The sampling technique used simple random sampling with a total sample of 125 respondents. Data is processed and tested using the Partial Least Square method with the SmartPLS 3.0 application. The results of this study indicate that tax knowledge and the self-assessment system have a positive and significant effect on individual taxpayer compliance at KPP Pratama Jakarta Pesanggrahan. Meanwhile, tax sanctions have no effect on individual taxpayer compliance at KPP Pratama Jakarta Pesanggrahan.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112013] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Wiwi Idawati] [Penguji 2: Agus Maulana]
Uncontrolled Keywords: taxpayer compliance, tax knowledge, self assessment system, and tax sanctions.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Fadila Reza Aprilia
Date Deposited: 30 Jan 2023 04:11
Last Modified: 30 Jan 2023 04:11
URI: http://repository.upnvj.ac.id/id/eprint/22238

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