FAKTOR - FAKTOR YANG MEMENGARUHI PELAKSANAAN SELF ASSESSMENT SYSTEM WPOP JAKARTA PADA MASA PANDEMI COVID-19

NIMITA CANDRASWARI, . (2021) FAKTOR - FAKTOR YANG MEMENGARUHI PELAKSANAAN SELF ASSESSMENT SYSTEM WPOP JAKARTA PADA MASA PANDEMI COVID-19. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh e-billing, kesadaran wajib pajak, pemahaman perpajakan dan pelayanan fiskus terhadap pelaksanaan self assessment system bagi wajib pajak orang pribadi. Periode dalam penelitian ini adalah tahun 2021. Penelitian ini menggunakan data primer melalui penyebaran kuesioner kepada wajib pajak orang pribadi yang berdomisili di DKI Jakarta.Teknik pengambilan sampel yaitu nonprobability sampling dengan metode purposive sampling. Besar kecilnya sampel yang digunakan mengacu pada teori Roscoe (1975) yang mengatakan ukuran sampel minimum 10x lebih besar dari jumlah variabel sebanyak 50 responden dan jumlah sampel yang diperoleh sebanyak 80 responden. Metode penelitian yakni regresi linear berganda dan program SPSS 24. Hasil penelitian ini bahwa e-billing tidak berpengaruh signifikan terhadap pelaksanaan self assessment. Kesadaran wajib pajak berpengaruh signifikan terhadap pelaksanaan self assessment system. Pemahaman perpajakan berpengaruh signifikan terhadap pelaksanaan self assessment system WPOP Jakarta pada masa pandemi Covid-19. Pelayanan Fiskus tidak berpengaruh signifikan terhadap pelaksanaan self assessment system. Kata kunci : e-billing, kesadaran wajib pajak, pemahaman perpajakan, pelayanan fiskus dan self assesment system This study aims to determine the effect of e-billing, taxpayer awareness, understanding of taxation and tax service services on the implementation of the self-assessment system for individual taxpayers. The period in this study is 2021. This study uses primary data through the distribution of questionnaires to individual taxpayers domiciled in DKI Jakarta. The sampling technique is nonprobability sampling with purposive sampling method. The size of the sample used refers to the theory of Rosue (1975) which says the minimum sample size is 10x larger than the number of variables as many as 50 respondents and the number of samples obtained is 80 respondents. The research method is multiple linear regression and the SPSS 24 program. The results of this study show that e-billing has no significant effect on the implementation of self-assessment. Taxpayer awareness has a significant effect on the implementation of the self-assessment system. Understanding of taxation has a significant effect on the implementation of the Jakarta WPOP self-assessment system during the Covid-19 pandemic. Fiscal Services does not have a significant effect on the implementation of the selfassessment system. Keywords: e-billing, taxpayer awareness, understanding of taxation, tax service and self-assessment system

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Indra Pahala, S.E., M.Si ; 2). Santi Susanti, S.Pd., M.A.k
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 12684 not found.
Date Deposited:	13 Sep 2021 08:11
Last Modified:	13 Sep 2021 08:11
URI:	http://repository.unj.ac.id/id/eprint/20263

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