ANISA, MELLYANI (2022) Tinjauan Pengaruh Faktor Demografi terhadap Tingkat Kepatuhan Wajib Pajak KPP Pratama Pontianak Barat. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Mellyani Anisa_2301190455.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (22kB) |
|
Text (Abstrak)
02. Abstrak_Mellyani Anisa_2301190455.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (8kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Mellyani Anisa_2301190455.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (268kB) |
|
Text (Bab I)
05. Bab I_Mellyani Anisa_2301190455.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (135kB) |
|
Text (Bab II)
06. Bab II_Mellyani Anisa_2301190455.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (253kB) |
|
Text (Bab III)
07. Bab III_Mellyani Anisa_2301190455.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (324kB) |
|
Text (Bab IV)
08. Bab IV_Mellyani Anisa_2301190455.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (9kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Mellyani Anisa_2301190455.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (10kB) |
Abstract
Penelitian ini bertujuan untuk mengetahui apakah faktor-faktor demografi berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi dalam melaksanakan kewajiban perpajakannya. Dalam penelitian ini, pengumpulan data dilakukan dengan menyebarkan kuesioner 100 kuesioner kepada Wajib Pajak yang terdaftar di KPP Pratama Pontianak Barat dan kuesioner yang kembali hanya dapat diolah sebanyak 76 kuesioner. Faktor demografi yang menjadi fokus pembahasan dalam penelitian ini meliputi usia, jenis kelamin, jenis pekerjaan, tingkat pendidikan, tingkat penghasilan, dan status pernikahan. Hasil penelitian menunjukan bahwa: 1) Faktor demografi yang dibahas memiliki pengaruh yang berbeda-beda terhadap kepatuhan perpajakan. Namun, apabila dikaitkan dengan usia maka, kepatuhan perpajakan dapat dinilai sama, 2) Faktor demografi lain, seperti tingkat pendidikan, tingkat penghasilan, dan status pernikahan memiliki pengaruh kearah positif. Pasalnya, semakin tinggi tingkat pendidikan maupun penghasilan maka tingkat kepatuhan Wajib Pajak juga semakin tinggi, serta semakin berkembang pula pola pikir Wajib Pajak apabila sudah menikah, 3) Dilihat dari faktor jenis kelamin, tingkat kepatuhan Wajib Pajak laki-laki dinilai lebih tinggi karena jumlah Wajib Pajak laki-laki yang terdaftar di KPP Pratama Pontianak Barat lebih dominan daripada perempuan. / This study aims to determine whether demographic factors affect the compliance of Individual Taxpayers in carrying out their tax obligations. In this study, data collection was carried out by distributing 100 questionnaires to taxpayers registered at KPP Pratama Pontianak Barat and the returning questionnaires could only be processed as many as 76 questionnaires. Demographic factors that are the focus of discussion in this study include age, gender, type of work, level of education, income level, and marital status. The results showed that: 1) The demographic factors discussed have different influences on tax compliance. However, if it is related to age, tax compliance can be assessed the same, 2) Other demographic factors, such as education level, income level, and marital status have a positive influence. The reason is, the higher the level of education and income, the higher the level of compliance of taxpayers, and the more developed the mindset of taxpayers when married, 3) Judging from the gender factor, the level of compliance of male taxpayers is considered higher because the number of male taxpayers registered in KPP Pratama Pontianak Barat is more dominant than women.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Demographic factors, Tax compliance, Tax knowledge, Faktor demografi, Kepatuhan perpajakan, Pengetahuan pajak. |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Perpajakan |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 03 Apr 2023 04:59 |
| Last Modified: | 03 Apr 2023 04:59 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1290 |
Actions (login required)
 |
View Item |