Taufik Muhammad Solihin, - (2018) PENGARUH PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN PAJAK RESTORAN : Studi di Kabupaten Pangandaran. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh persepsi atas penggunaan uang pajak secara transparan dan akuntabilitas, persepsi atas efektivitas sistem perpajakan dan persepsi atas tindak pidana korupsi terhadap kepatuhan pajak restoran di Kabupaten Pangandaran. Populasi dari penelitian ini adalah wajib pajak restoran yang terdaftar di Badan Pengelolaan Keuangan Daerah Kabupaten Pangandaran sebanyak 195 objek pajak. Sampel ditentukan berdasarkan sampel bertujuan (purposive sampling), dengan demikian jumlah diperoleh sebanyak 31 sampel. Metode pengumpulan data primer adalah dengan metode survey menggunakan instrumen kuesioner (angket) penyebaran selama bulan November – Desember 2017. Teknik analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan teknik analisis regresi. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa persepsi atas penggunaan uang pajak secara transparan dan akuntabilitas tidak berpengaruh terhadap kepatuhan pajak restoran. Persepsi atas efektivitas sistem perpajakan berpengaruh terhadap kepatuhan pajak restoran. Persepsi atas tindak pidana korupsi tidak berpengaruh terhadap kepatuhan pajak restoran. Implikasinya untuk Badan Pengelolaan Keuangan Daerah Kabupaten Pangandaran diharapkan dapat meningkatkan efektivitas sistem perpajakan sehingga kepatuhan pajak restoran diharapkan dapat meningkat.---- This research aims to find out how the influence of perceptions on the use of tax money transparently and accountably, perceptions of the effectiveness of the tax system and the perception of corruption crime toward restaurant tax compliance in Pangandaran Regency. The population of this study is the restaurant taxpayers that registered in the Regional Financial Management Agency Pangandaran as much as 195 tax objects. The sample is determined based on the purposive sampling, hence the total of the samples are 31 samples. The primary data collection method is survey method using questionnaire (dispatching) spreading the questionnaire was held during November - December 2017. Data analysis technique that used in this research is by using regression analysis technique. Based on the results of the analysis, it can be concluded that the perception of the use of tax money transparently and accountably does not affect the compliance of restaurant tax. Perception of the effectiveness of the tax system affects the compliance of restaurant tax. Perception of corruption has no effect on restaurant tax compliance. The implications for the Regional Financial Management Agency of Pangandaran Regency are expected to increase the effectiveness of the tax system so that restaurant tax compliance is expected to increase.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No. Panggil: S PEA TAU p-2018 ; Pembimbing: I. Nugraha, II. Nono Supriatna ; NIM: 1203433 |
| Uncontrolled Keywords: | Persepsi atas penggunaan uang pajak secara transparan dan akuntabiltas, persepsi atas efektivitas sistem perpajakan, persepsi atas tindak pidana korupsi, kepatuhan pajak restoran, Perception on the use of tax money in transparency and accountability, perceptions of the effectiveness of the tax system, perceptions of corruption, restaurant tax compliance. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Mr. Arif Rezkyana Nugraha |
| Date Deposited: | 03 May 2019 08:52 |
| Last Modified: | 03 May 2019 08:52 |
| URI: | http://repository.upi.edu/id/eprint/34610 |
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