PENGARUH PELAYANAN FISKUS, SOSIALISASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus KPP Pratama Sleman, Yogyakarta)

Mughni, Khofifah Luthfia (2023) PENGARUH PELAYANAN FISKUS, SOSIALISASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus KPP Pratama Sleman, Yogyakarta). Other thesis, UPN "Veteran" Yogyajarta.

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Abstract

ABSTRAK
Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris
pengaruh Pelayanan Fiskus, Sosialisasi Perpajakan, Pemahaman Perpajakan,
Sanksi Perpajakan, dan Penerapan E-Filing terhadap kepatuhan Wajib Pajak Orang
Pribadi. Populasi penelitian adalah seluruh Wajib Pajak Orang Pribadi yang
terdaftar pada KPP Pratama Sleman, menggunakan metode Purposive Sampling,
metode penentuan sampel yang didasarkan pada pertimbangan peneliti mengenai
sampel-sampel yang sesuai berdasarkan tujuan dan masalah penelitian. Analisis
data yang digunakan dalam penelitian ini yaitu regresi linier berganda. Hasil dari
penelitian menunjukkan bahwa pelayanan fiskus berpengaruh positif terhadap
kepatuhan wajib pajak orang pribadi. Sosialisasi perpajakan tidak berpengaruh
positif terhadap kepatuhan wajib pajak orang pribadi. Pemahaman perpajakan tidak
berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. Sanksi
perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi.
Penerapan E-Filing berpengaruh positif terhadap kepatuhan wajib pajak orang
pribadi.
Kata Kunci: Pelayanan Fiskus, Sosialisasi Perpajakan, Pemahaman Perpajakan,
Sanksi Perpajakan, dan Penerapan E-Filing, kepatuhan Wajib Pajak Orang Pribadi
ABSTRACT
This study aims to examine and obtain empirical evidence of the influence
of Fiscus Services, Tax Socialization, Tax Understanding, Tax Sanctions, and the
Implementation of E-Filing system on Individual Taxpayer Compliance. The
research population is all individual taxpayers registered at KPP Pratama Sleman,
using the Purposive Sampling method, a sample determination method based on the
researcher's consideration of appropriate samples based on the objectives and
research problems. The data analysis used in this research is multiple linear
regression. The results of the study show that tax authorities have a positive effect
on individual taxpayer compliance. Tax socialization has no positive effect on
individual taxpayer compliance. Understanding of taxation has no positive effect
on individual taxpayer compliance. Tax sanctions have a positive effect on
individual taxpayer compliance. The application of E-Filing has a positive effect on
individual taxpayer compliance.
Keywords: Fiscus Services, Tax Socialization, Tax Understanding, Tax Sanctions,
and the Implementation of E-Filing system, and Individual Taxpayer Compliance.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Fiscus Services, Tax Socialization, Tax Understanding, Tax Sanctions, and the Implementation of E-Filing system, and Individual Taxpayer Compliance.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Eko Yuli
Date Deposited:	13 Jul 2023 04:47
Last Modified:	13 Jul 2023 04:48
URI:	http://eprints.upnyk.ac.id/id/eprint/36414

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