PENGARUH MOTIVASI WAJIB PAJAK DAN PERSEPSI KEADILAN PAJAK TERHADAP EFEKTIVITAS SISTEM SELF ASSESSMENT DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING

Damayanti, Yunita (2014) PENGARUH MOTIVASI WAJIB PAJAK DAN PERSEPSI KEADILAN PAJAK TERHADAP EFEKTIVITAS SISTEM SELF ASSESSMENT DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING. S1 thesis, Universitas Negeri Jakarta.

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Abstract

YUNITA DAMAYANTI. The Influence of Taxpayer Motivation and Tax Fairness Perception on Effectiveness Self Assessment System With Taxpayer Compliance as Intervening Variable. Faculty of Economics State University of Jakarta. 2014 This research aims to examine the influence of taxpayer motivation and tax fairness perception on taxpayer compliance and the influences of taxpayer compliance on effectiveness self assessment system. Techniques that are used to obtain a sample is convenience sampling. This research uses survey research method on 100 respondents as sample research consisting of individual taxpayers who do an independent personal service or business activitieslisted in KPP Pratama Jakarta Pasar Rebo. Collecting data in this research using primary data using questionnaires given to the respondents directly . Data were analyzed using Partial Least Square with SmartPLS software . Testing the PLS is done through outer model test (validity and reliability) and inner model test (model test). This research proves that the taxpayer motivation has a positive influence on taxpayer compliance with 14,608789 t value greater than t table by 1,96 . Tax fairness perception have the positive influence on taxpayer compliance by 2,460676 t value greater than t table by 1,96 . Taxpayer compliance also has a significant and positive influence on the effectiveness of self assessment system with t value of 3,.430524 much bigger than t table 1,96 . There is also a direct influence of motivation taxpayer on the effectiveness self assessment system with a t value of 13,246001 and a direct influence of tax fairness perception on the effectiveness of self assessment system with t value of 2,386626. The results of hypothesis testing showed that all variables have a positive influence on the effectiveness of self assessment system . So, if the taxpayer has a high motivation and good perception of the fairness of tax will create submissive behavior to implement tax obligations, and its own self-assessment system that will work effectively implemented.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Tresno Eka Jaya, SE, M.Ak Pembimbing II: Indra Pahala, SE., M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 08 Mar 2018 08:42
Last Modified: 08 Mar 2018 08:42
URI: http://repository.fe.unj.ac.id/id/eprint/3601

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