PERSEPSI MASYARAKAT AKADEMIS TENTANG PENGGELAPAN PAJAK (Studi Pada Lingkungan Perguruan Tinggi)

KRISTIANI, YULI (2017) PERSEPSI MASYARAKAT AKADEMIS TENTANG PENGGELAPAN PAJAK (Studi Pada Lingkungan Perguruan Tinggi). Undergraduate thesis, STIE MALANGKUCECWARA.

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2. ABSTRAK.pdf
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3. LEMBAR PENGESAHAN.pdf
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4. LEMBAR PERNYATAAN ORISINILITAS.pdf
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5. RIWAYAT HIDUP.pdf
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6. KATA PENGANTAR.pdf
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7. DAFTAR ISI.pdf
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8. DAFTAR GAMBAR.pdf
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9. DAFTAR LAMPIRAN.pdf
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10. BAB 1 PENDAHULUAN.pdf
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11. BAB 2 TINJAUAN PUSTAKA.pdf
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12. BAB 3 METODE PENELITIAN.pdf
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14. BAB 5 PENUTUP.pdf
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15. DAFTAR PUSTAKA.pdf
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16. LAMPIRAN.pdf
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Abstract

PERSEPSI MASYARAKAT AKADEMIS TENTANG PENGGELAPAN PAJAK (Studi Pada Lingkungan Perguruan Tinggi) ABSTRAKSI Tujuan dari penelitian ini adalah untuk mengetahui pengaruh sistem perpajakan terhadap persepsi penggelapan pajak, pengaruh keadilan pajak terhadap persepsi penggelapan pajak, pengaruh diskriminasi terhadap persepsi penggelapan pajak, dan pengaruh sistem perpajakan, keadilan pajak, dan diskriminasi secara simultan terhadap persepsi penggelapan pajak. Populasi dalam penelitian ini adalah Wajib Pajak khususnya masyarakat akademis baik di luar wilayah kota Malang maupun di dalam wilayah kota Malang. Metode pengambilan sampel penelitian menggunakan accidental sampling, berjumlah 30 masyarakat akademis yang memenuhi kriteria penelitian ini. Data dikumpulkan dengan menyebarkan kuesioner kepada masyarakat akademis baik secara offline maupun online. Teknik analisis data dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa sistem perpajakan berpengaruh negatif signifikan terhadap persepsi penggelapan pajak, keadilan pajak berpengaruh negatif signifikan terhadap persepsi penggelapan pajak, diskriminasi berpengaruh positif signifikan terhadap persepsi penggelapan pajak, dan sistem perpajakan, keadilan pajak, dan diskriminasi secara simultan berpengaruh signifikan terhadap persepsi penggelapan pajak. Kata Kunci: Persepsi Penggelapan Pajak, Sistem Perpajakan, Keadilan Pajak, Diskriminasi. “PERSEPSI MASYARAKAT AKADEMIS TENTANG PENGGELAPAN PAJAK (STUDI PADA LINGKUNGAN PERGURUAN TINGGI)” Author: Yuli Kristiani NPK: A. 2013.1.32310ii PERSEPSI MASYARAKAT AKADEMIS TENTANG PENGGELAPAN PAJAK (Studi Pada Lingkungan Perguruan Tinggi) ABSTRACT The purpose of this research is to know the influence of tax system to perception of tax evasion, the influence of tax justice to perception of tax evasion, the influence of discrimination against perception of tax evasion, and the influence of taxation system, tax justice, and discrimination simultaneously against perception of tax evasion. Population in this research is taxpayer especially academic community either outside area of Malang city and in area of Malang city. Methods of sampling research using accidental sampling, amounting to 30 academic communities that meet the criteria of this study. Data were collected by distributing questionnaires to the academic community both offline and online. Technique of data analysis by using multiple regression analysis. The result of the research shows that the tax system has a significant negative effect on perception of tax evasion, tax justice significant negative effect on perception of tax evasion, discrimination significant positive effect on perception of tax evasion and taxation system, tax justice and discrimination simultaneously have significant effect on perception of tax evasion. Keywords: Perception of Tax Evasion, Tax System, Tax Justice, Discrimination. “PERSEPSI MASYARAKAT AKADEMIS TENTANG PENGGELAPAN PAJAK (STUDI PADA LINGKUNGAN PERGURUAN TINGGI)” Author: Yuli Kristiani NPK: A. 2013.1.32310

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Persepsi Penggelapan Pajak, Sistem Perpajakan, Keadilan Pajak, Diskriminasi.
Subjects: Perpajakan > Penggelapan Pajak
Divisions: S1 - Akuntansi
Depositing User: Library STIE MCE
Date Deposited: 03 Jul 2020 01:23
Last Modified: 09 Aug 2021 04:12
URI: http://repository.stie-mce.ac.id/id/eprint/809

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