GIGIH AJI NURDITO, . (2020) PENGARUH KEADILAN PAJAK, DISKRIMINASI, DAN RELIGIUSITAS TERHADAP PERILAKU PENGGELAPAN PAJAK (STUDI EMPIRIS PADA KPP PRATAMA JAKARTA KRAMAT JATI). Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai Pengaruh Keadilan Pajak, Diskriminasi, dan Religiusitas Terhadap Perilaku Penggelapan Pajak. Penelitian ini menggunakan data primer dengan sampel wajib pajak orang pribadi yang terdaftar pada KPP Pratama Jakarta Kramat Jati. Teknik sampling menggunakan Random Sampling dengan 100 responden. Pengujian hipotesis menggunakan metode regresi linier berganda dengan tingkat signifikan 5%. Berdasarkan hasil analisis yang dilakukan, dapat disimpulkan bahwa secara parsial keadilan pajak berpengaruh negatif signifikan terhadap perilaku penggelapan pajak, diskriminasi berpengaruh positif signifikan terhadap perilaku penggelapan pajak, dan religiusitas berpengaruh negatif signifikan terhadap perilaku penggelapan pajak. Secara simultan keadilan pajak, diskriminasi, dan religiusitas berpengaruh terhadap perilaku penggelapan pajak. Semakin tinggi tingkat keadilan pajak dan religiusitas akan menurunkan tingkat perilaku penggelapan pajak, dan semakin rendahnya diskriminasi akan menyebabkan perilaku penggelapan pajak menjadi berkurang. This research was conducted to obtain empirical evidence regarding the Effects of Tax Justice, Discrimination, and Religiosity on Tax Evasion Behavior. This study uses primary data with a sample of individual taxpayers who are registered at KPP Pratama Jakarta Kramat Jati. The sampling technique uses random sampling with 100 respondents. Hypothesis testing uses multiple linear regression methods with a significant level of 5%. Based on the results of the analysis conducted, it can be concluded that partially tax justice has a significant negative effect on tax evasion behavior, discrimination has a significant positive effect on tax evasion behavior, and religiosity has a significant negative effect on tax evasion behavior. Simultaneously tax justice, discrimination, and religiosity affect tax evasion behavior. The higher the level of tax justice and religiosity will reduce the level of tax evasion behavior, and the lower discrimination will cause tax evasion behavior to be reduced.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1) Dr. Indra Pahala, M.Si 2) Tresno Eka Jaya, S.E.,M.Ak |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Pajak dan Perpajakan |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Users 1565 not found. |
Date Deposited: | 11 Mar 2020 14:53 |
Last Modified: | 11 Mar 2020 14:53 |
URI: | http://repository.unj.ac.id/id/eprint/4781 |
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