PENGARUH KEADILAN, SANKSI, SISTEM, SERTA TEKNOLOGI DAN INFORMASI PAJAK TERHADAP PENGGELAPAN PAJAK: PERSEPSI MAHASISWA S1 AKUNTANSI UNIVERSITAS NEGERI JAKARTA

BAKHITA YULISTYANI FEBRIASARI, . (2025) PENGARUH KEADILAN, SANKSI, SISTEM, SERTA TEKNOLOGI DAN INFORMASI PAJAK TERHADAP PENGGELAPAN PAJAK: PERSEPSI MAHASISWA S1 AKUNTANSI UNIVERSITAS NEGERI JAKARTA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk membuktikan ada atau tidaknya pengaruh negatif Keadilan, Sanksi, Sistem, serta Teknologi dan Informasi Pajak Terhadap Penggelapan Pajak menurut Persepsi Mahasiswa S1 Akuntansi di Universitas Negeri Jakarta. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian ini adalah seluruh mahasiswa aktif S1 Akuntansi Universitas Negeri Jakarta (UNJ). Sampel dalam penelitian ini sebanyak 151 responden yang diperoleh teknik non probability sampling dengan metode purposive sampling yaitu penentuan jumlah responden berdasarkan kriteria tertentu. Pengambilan sampel tersebut diukur dengan skala likert 1-5 yang disesuaikan dengan pernyataan positif dan negatif yang dikembangkan dari berbagai indikator. Pengolahan dan analisis data menggunakan software SPSS. Hasil pengujian hipotesis membuktikan bahwa Keadilan Pajak (X1), Sanksi Pajak (X2), Sistem Pajak (X3), serta Teknologi dan Informasi Pajak (X4) berpengaruh negatif dan signifikan terhadap Penggelapan Pajak (Y). Implikasi dari temuan tersebut menunjukkan bahwa Direktorat Jenderal Pajak dapat menjadikan sistem serta teknologi dan informasi pajak sebagai fokus penguatan strategi pencegahan penggelapan pajak. Hasil tersebut juga menunjukkan bahwa institusi pendidikan khususnya Fakultas Ekonomi dan Bisnis UNJ untuk meningkatkan edukasi praktis dan etis terkait perpajakan. Selain itu, mahasiswa juga diharapkan mampu bersikap kritis dan bertanggung jawab dalam memahami dan menjalankan kewajiban perpajakannya di masa mendatang. ***** BAKHITA YULISTYANI FEBRIASARI. The effect of Tax Fairness, Tax Sanctions, Tax System, and Tax Technology and Information on Tax Evasion: Perceptions of Undergraduate Accounting Students at Universitas Negeri Jakarta. Faculty of Economics and Business, Universitas Negeri Jakarta, 2025. This study aims to examine whether there is a negative effect of Tax Fairness, Tax Sanctions, Tax System, and Tax Technology and Information on Tax Evasion based on perceptions of undergraduate accounting students at Universitas Negeri Jakarta (UNJ). This research employs a quantitative approach. The population in this study includes all undergraduate accounting students at UNJ. The sample consisted of 151 respondents selected using a non-probability sampling technique with purposive sampling method, based on specific criteria. Data were collected using a likert scale ranging from 1 to 5 aligned with positive and negative statements derived from various indicators. Data processing and analysis were conducted using SPSS software. The result of hypothesis testing show that Tax Fairness (X1), Tax Sanctions (X2), Tax System (X3), and Tax Technology and Information (X3) have a negative and significant effect on Tax Evasion (Y). The implications of these findings suggest that the Directorate General of Taxes should focus on strengthening the tax system and tax technology and information as key strategies for preventing tax evasion. The results also highlight the need for educational institutions, particularly the Faculty of Economics and Business at UNJ, to enhance practical and ethical tax education. Moreover, students are expected to cultivate a critical and responsible attitude in understanding and fulfilling their tax obligations in the future. Kata Kunci: Tax Fairness, Tax Sanctions, Tax System, Tax Technology and Information, Tax Evasion

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Indra Pahala, M.Si.; 2). Tresno Eka Jaya R., M.Sc.
Subjects:	Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Bakhita Yulistyani Febriasari .
Date Deposited:	07 Aug 2025 03:30
Last Modified:	07 Aug 2025 03:30
URI:	http://repository.unj.ac.id/id/eprint/58457

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