FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN ORANG PRIBADI

Sinaga, Tika Winda (2014) FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN ORANG PRIBADI. Undergraduate thesis, UNIMED.

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Abstract

Pajak merupakan salah satu penerimaan tertinggi bagi negara yang berasaldari dalam negeri. Pentingnya pajak sebagai sumber penerimaan negara, diharapkan timbul kepatuhan wajib pajak rakyat untuk memenuhi kewajiban membayar pajaknya. Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh antara kesadaran perpajakan, sikap rasional, lingkungan wajib pajak, hukum pajak, sikap fiskus dan pemahaman peraturan perpajakan terhadap kepatuhan wajib pajak secara parsial dan simultan. Populasi penelitian ini adalah semua wajib pajak orang pribadi di kota medan yang terdaftar pada 6 Kantor Pelayanan Pajak di kota Medan. Pemilihan sampel menggunakan metode purposive sampling. Metode pengumpulan data melalui kuesioner dan teknik analisis menggunakan analisis regresi berganda dengan bantuan SPSS 20.0. Hasil analisis pada uji t menunjukkan bahwa variabel kesadaran perpajakan, sikap rasional, lingkungan wajib pajak, sikap fiskus dan pemahaman peraturan perpajakan tidak berpengaruh signifikan secara parsial terhadap kepatuhan wajib pajak. Tetapi hukum pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil analisis pada uji F menunjukan bahwa kesadaran perpajakan, sikap rasional, lingkungan wajib pajak, hukum pajak, sikap fiskus dan pemahaman peraturan perpajakan secara simultan berpengaruh secara positif dan signifikan terhadap kepatuhan wajib pajak. Dapat disimpulkan bahwa kesadaran perpajakan, sikap rasional, lingkungan wajib pajak, hukum pajak, sikap fiskus dan pemahaman peraturan perpajakan meningkatkan kepatuhan wajib pajak secara simultan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHarahap, Lili Wardani197808182008012019
Call Number: 657.46 Sin f
Keywords: Teori Reason Action (TRA); Teori Pembelajaran Sosial; Pajak; Pengelompokan Jenis Pajak; Wajib Pajak; Orang Pribadi
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Intan Nurhidayati
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14191

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