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    Faktor-faktor yang mempengaruhi persepsi wajib pajak mengenai etika penggelapan pajak (tax evasion). (studi empiris di kpp pratama medan-polonia)

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    Chapter III-V (868.5Kb)
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    Date
    2014
    Author
    Hasibuan, Raya Puspita Sari
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    Abstract
    This research aims to analyze the influence of the intensity of tax audit, tax fairness, tax compliance, tax knowledge, tax system, discrimination, and the probability of fraud detection against taxpayer perception about the ethical of tax evasion. This research was conducted at the tax service office Pratama Medan-Polonia, with a sampling technique is convenience sampling and distributing the questionnaires until fifty questionnaires. All of the questionnaires given to the taxpayer who listed on tax service office Pratama Medan-Polonia, with predetermined criteria. The method of analysis used in this research is multiple linear regression. The results of this research is the intensity of tax audit negative and significant impact on taxpayer perception about the ethical of tax evasion, fairness positive and significant on taxpayer perception about the ethical of tax evasion, tax compliance negative and significant on taxpayer perception about the ethical of tax evasion, tax knowledge negative and significant impact on taxpayer perception about the ethical of tax evasion, tax system negative and significant impact on tax payer perception about the ethical of tax evasion, discrimination positive and significant impact on taxpayer perception about the ethical of tax evasion, and the probability of fraud detection negative and significant impact on taxpayer perception about ethical of tax evasion. The variable that most influence on the ethical of tax evasion in this research is discrimination because it has a coefficient beta of 0.282.
     
    Penelitian ini bertujuan untuk menganalisa pengaruh intensitas pemeriksaan pajak, keadilan, kepatuhan wajib pajak, pengetahuan wajib pajak, sistem perpajakan, diskriminasi, dan kemungkinan terdeteksinya kecurangan terhadap persepsi wajib pajak mengenai etika penggelapan pajak (tax evasion). Penelitian ini dilakukan di KPP Pratama Medan-Polonia, dengan tehnik pengambilan sampel yaitu convenience sampling dan melakukan penyebaran kuesioner sejumlah 50 buah kuesioner. Dimana, penyebaran kuesioner diberikan kepada Wajib Pajak yang terdaftar di KPP Pratama Medan-Polonia, dengan kriteria yang telah ditentukan. Metode analisis penelitian yang digunakan adalah regresi linier berganda. Hasil dari penelitian ini adalah intensitas pemeriksaan pajak berpengaruh negatif dan signifikan terhadap etika penggelapan pajak, keadilan berpengaruh positif dan signifikan terhadap etika penggelapan pajak, kepatuhan wajib pajak berpengaruh negatif dan signifikan terhadap etika penggelapan pajak, pengetahuan wajib pajak berpengaruh negatif dan signifikan terhadap etika penggelapan pajak, sistem perpajakan berpengaruh negatif dan signifikan terhadap etika penggelapan pajak, diskriminasi berpengaruh positif dan signifikan terhadap etika penggelapan pajak, dan kemungkinan terdeteksinya kecurangan berpengaruh negatif dan signifikan terhadap etika penggelapan pajak. Variabel yang paling berpengaruh terhadap etika penggelapan pajak di dalam penelitian ini adalah diskriminasi karena memiliki nilai koefisien beta sebesar 0.282.
     
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    http://repository.usu.ac.id/handle/123456789/65337
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    • SP - Accountancy [4203]

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    DSpace software copyright © 2002-2016  DuraSpace
    Contact Us | Send Feedback
    Theme by 
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