ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (STUDI PADA WAJIB PAJAK DI KECAMATAN DRINGU KELURAHAN KADEMANGAN KAB PROBOLINGGO TAHUN 2018-2019)

EKIANTO, ANDI FAQIH (2019) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (STUDI PADA WAJIB PAJAK DI KECAMATAN DRINGU KELURAHAN KADEMANGAN KAB PROBOLINGGO TAHUN 2018-2019). Other thesis, STIE MALANGKUCECWARA.

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2. LEMBAR PENGESAHAN.pdf
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3. LEMBAR PERNYATAAN ORISINALITAS.pdf
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6. UCAPAN TERIMA KASIH.pdf
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8. KATA PENGANTAR.pdf
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Abstract

vii ABSTRAK Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang mempengaruhi kepatuhan wajib pajak terhadap bumi dan bangunan. Populasi dalam penelitian ini adalah wajib pajak orang pribadi (WPOP), yang terdapat di kelurahan Drigu kecamatan Kademangan kabupaten Probolinggo Jawa Timur. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda yang terdiri dari uji asumsi klasik, dan uji moderating regresion analysis (MRA) serta uji model yang terdirir dari uji signifikan simultan ( uji statistik f),uji koefisien determinasi (R²) dan uji parsial (uji t)dengan bantuan program SPSS dengan tingkat signifikan 5% (0,05),dan sebelumnya,dilakukan analisis uji instrumen yang meliputi uji validitas dan reliabilitas. Hasil penelitian membuktikan bahwa pendapatan,pengetahuan pajak, penegakkan hukum pajak dan Pelayanan Perpajakan secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kelurahan Kademangan Kecamatan Dringu.Pendapatan,Pengetahuan pajak, penegakkan hokum pajak dan Pelayanan Perpajakan secara simultan berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kelurahan Kademangan Kecamatan Dringu.Pelayanan Perpajakan berpengaruh dominan terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kelurahan Kademangan Kecamatan Dringu Kata Kunci: Pajak Bumi dan Bangunan, Kepatuhan Wajib Pajak viii ABSTRACT This study aims to determine what factors influence taxpayer compliance with land and buildings. The population in this study was an individual taxpayer (WPOP), which is located in the Drigu sub-district, Kademangan sub-district, Probolinggo district, East Java. Testing the hypothesis in this study uses multiple linear regression analysis consisting of the classic assumption test, and regression analysis moderating test (MRA) and the test model consisting of simultaneous significant tests (statistical tests f), test coefficient of determination (R²) and partial test ( t test) with the help of the SPSS program with a significant level of 5% (0.05), and before that, the test analysis of the instrument was conducted which included validity and reliability tests. The results of the study prove that income, services, tax law enforcement and tax services partially have a significant effect on taxpayer compliance in paying land and building tax in Kademangan Village, Dringu District. Income, service, tax law enforcement and tax services simultaneously have a significant effect on taxpayer compliance in paying land and building tax Kademangan Village, Dringu District. Tax Services have a dominant influence on taxpayer compliance in paying Land and Building Taxes in Kademangan Village, Dringu District Keywords: Land and Building Tax, Taxpayer Compliance

Item Type: Thesis (Other)
Uncontrolled Keywords: vii ABSTRAK Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang mempengaruhi kepatuhan wajib pajak terhadap bumi dan bangunan. Populasi dalam penelitian ini adalah wajib pajak orang pribadi (WPOP), yang terdapat di kelurahan Drigu kecamatan Kademangan kabupaten Probolinggo Jawa Timur. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda yang terdiri dari uji asumsi klasik, dan uji moderating regresion analysis (MRA) serta uji model yang terdirir dari uji signifikan simultan ( uji statistik f),uji koefisien determinasi (R²) dan uji parsial (uji t)dengan bantuan program SPSS dengan tingkat signifikan 5% (0,05),dan sebelumnya,dilakukan analisis uji instrumen yang meliputi uji validitas dan reliabilitas. Hasil penelitian membuktikan bahwa pendapatan,pengetahuan pajak, penegakkan hukum pajak dan Pelayanan Perpajakan secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kelurahan Kademangan Kecamatan Dringu.Pendapatan,Pengetahuan pajak, penegakkan hokum pajak dan Pelayanan Perpajakan secara simultan berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kelurahan Kademangan Kecamatan Dringu.Pelayanan Perpajakan berpengaruh dominan terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kelurahan Kademangan Kecamatan Dringu Kata Kunci: Pajak Bumi dan Bangunan, Kepatuhan Wajib Pajak viii ABSTRACT This study aims to determine what factors influence taxpayer compliance with land and buildings. The population in this study was an individual taxpayer (WPOP), which is located in the Drigu sub-district, Kademangan sub-district, Probolinggo district, East Java. Testing the hypothesis in this study uses multiple linear regression analysis consisting of the classic assumption test, and regression analysis moderating test (MRA) and the test model consisting of simultaneous significant tests (statistical tests f), test coefficient of determination (R²) and partial test ( t test) with the help of the SPSS program with a significant level of 5% (0.05), and before that, the test analysis of the instrument was conducted which included validity and reliability tests. The results of the study prove that income, services, tax law enforcement and tax services partially have a significant effect on taxpayer compliance in paying land and building tax in Kademangan Village, Dringu District. Income, service, tax law enforcement and tax services simultaneously have a significant effect on taxpayer compliance in paying land and building tax Kademangan Village, Dringu District. Tax Services have a dominant influence on taxpayer compliance in paying Land and Building Taxes in Kademangan Village, Dringu District
Subjects: Perpajakan > Analisis Pelaporan Pajak
Depositing User: Library STIE MCE
Date Deposited: 23 Jun 2020 04:13
Last Modified: 13 Jan 2021 03:41
URI: http://repository.stie-mce.ac.id/id/eprint/214

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