PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KKP PRATAMA PALEMBANG ILIR BARAT

Sari, Riske Clara (2023) PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KKP PRATAMA PALEMBANG ILIR BARAT. S-1 thesis, 021008-Universitas Tridinanti Palembang.

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Abstract

ABSTRAK RISKE CLARA SARI. Pengaruh Modernisasi Sistem Administrasi dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak (KPP) Pratama Palembang Ilir Barat. ( Dibawah bimbingan Ibu Meti Zuliyana SE., M.Si., Ak.,CA dan Ibu Martha Rianty N, SE. M.Si). Penelitian ini dilakukan untuk melihat seberapa besar pengaruh modernisasi sistem administrasi dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi. Metode penelitian yang digunakan adalah metode regresi linier berganda, dan teknik pengumpulan data dengan menyebarkan 100 kuesioner kepada wajib pajak orang pribadi menggunakan teknik pengambilan sampel acak atau random sampling/probability sampling. Rancangan penelitian menggunakan jenis penelitian deskriptif kuantitatif. Teknik yang analisis yang digunakan untuk menguji hipotesis berupa uji simultan dengan taraf signifikan =5% dan uji parsial dengan taraf signifikan =5%. Pengolahan data menggunakan aplikasi SPSS Versi 28. Hasil dari uji simultan (uji F) penelitian ini menunjukkan bahwa tingkat 0,000 < 0,05 maka Ho ditolak dan H1 diterima yang artinya variabel modernisasi sistem administrasi perpajakan dan sanksi pajak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi. Hasil dari uji parsial (uji t) menunjukkan bahwa tingkat signifikan 0,000 < 0,05 maka dapat disimpulkan H1 diterima yang artinya bahwa modernisasi sistem administrasi perpajakan berpengaruh secara parsial terhadap kepatuhan wajib pajak orang pribadi sedangkan sanksi pajak menunjukkan bahwa tingkat signifikan 0,001 < 0,05 dapat disimpulkan H2 diterima yang artinya bahwa sanksi pajak berpengaruh secara parsial terhadap kepatuhan wajib pajak orang pribadi. Agar peneliti selanjutnya dapat menambahkan variabel independen seperti kualitas pelayanan fiskus, kesadaran wajib pajak, tingkat pemahaman pajak dan sebagainya. Kata Kunci : Modernisasi Sistem Administrasi Perpajakan, Sanksi Pajak, Kepatuhan Wajib Pajak Orang Pribadi ABSTRACT RISKE CLARA SARI. The Effect of Modernization of the Administrative System and Tax Sanctions on Individual Taxpayer Compliance at the West Palembang Ilir Pratama Tax Service Office (KPP). (Under the guidance of Mrs. Meti Zuliyana SE., M.Si., Ak., CA and Mrs. Martha Rianty N, SE. M.Sc). The research was conducted to see how much influence the modernization of the administration system and tax sanctions has on individual taxpayer compliance. The research method used is the multiple linear regression method, and the data collection technique is by distributing 100 questionnaires to individual taxpayers using a random sampling technique or random sampling/probability sampling. The research design uses a quantitative descriptive research type. The analytical technique used to test the hypothesis is a simultaneous test with a significance level of =5% and a partial test with a significance level of =5%. Data processing uses the SPSS Version 28 application. The results of the simultaneous test (F test) of this research show that the level of 0.000 < 0.05 so Ho is rejected and H1 is accepted, which means that the variables of modernization of the tax administration system and tax sanctions have a significant effect on mandatory compliance. personal tax. The results of the partial test (t test) show that the significant level is 0.000 < 0.05, so it can be concluded that H1 is accepted, which means that the modernization of the tax administration system has a partial effect on individual taxpayer compliance, while tax sanctions show that the significant level is 0.001 < 0.05 It can be concluded that H2 is accepted, which means that tax sanctions have a partial effect on individual taxpayer compliance. So that future researchers can add independent variables such as tax service quality, taxpayer awareness, level of tax understanding and so on. Keywords: Tax Administration System Modernization, Tax Sanctions, Individual Taxpayer Compliance

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Depositing User:	riske clara
Date Deposited:	25 Oct 2023 04:47
Last Modified:	25 Oct 2023 04:47
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/7703

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