| dc.contributor.advisor | MURTIN, ALEK | |
| dc.contributor.author | PUTRI, SEPTI DWI | |
| dc.date.accessioned | 2017-05-09T00:40:29Z | |
| dc.date.available | 2017-05-09T00:40:29Z | |
| dc.date.issued | 2017-01-25 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/10357 | |
| dc.description | Peneitian ini bertujuan untuk menguji dan memperoleh bukti empiris
mengenai pengaruh pengetahuan perpajakan, sosialisasi pajak, sanksi pajak, motlivasi
dan kesadaran wajib pajak terhadap kepatuhan wajib pajak pelaku Usaha Mikro Kecil
dan Menengah di Kabupaten Temanggung.
Subyek penelitian ini adalah wajib pajak yang terdaftar di KPP Pratama
Temanggung. Teknik pengambilan sampel menggunakan incidental sampling.
Teknik pengumpulan data menggunakan kuesioner. Kuesioner disebar sebanyak 100
kuesioner. Kuesioner yang kembali sebanyak 100 kuesioner, tidak diisi dengan
lengkap sebanyak 6 kuesioner, dan total kuesioner yang dapat diolah sebanyak 94
kuesioner. Demografi responden dalam penelitian ini dianalisis dengan statistik
deskriptif. Kualitas instrument yang dihasilkan dalam penelitian ini diuji dengan uji
validitas dan reliabilitas. Metode yang digunakan dalam menganalisis data yaitu
regresi berganda dengan menggunakan SPSS 21. Teknik analisa data menggunakan
uji asumsi klasik: uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas.
Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan, sosialisasi
pajak, motivasi dan kesadaran wajib pajak berpengaruh positif dan signifikan
terhadap kepatuhan wajib pajak pelaku UMKM. Sedangkan variabel sanksi pajak
berpengaruh negative dan tidak signifikan terhadap kepatuhan wajib pajak pelaku
UMKM di Kabupaten Temanggung. | en_US |
| dc.description.abstract | This research is to examine and gather empirical evidence about the effect of
tax knowledge, socialization taxation, tax penalties, motivation and awareness
taxpayer to tax compliance doer small and medium micro enterprises in Temanggung
city.
The subject of this research is taxpayer that is listed in KPP Pratama
Temanggung. The sample gathering technique that is used is incidental sampling.
The gathering data technique uses questionnaire method. The questionnaires that
were distributed were 100 questionnaires. The questionnaires that returns were 100
questionnaires, 6 questionnaires were not completely filled and the total
questionnaires that could be analyzed were 94 questionnaires. The respondent
demography of this research was analyzed with descriptive statistic. The instrument
quality resulted from this research was examined with validity and reliability test.
The method used to analyze the data was double regression by using SPSS 21. The
analysis data technique used classic assumption test: normality test, multi-collinierity
test, and heteroskedasticity test.
The result of this research shows that tax knowledge, socialization taxation,
motivation and awareness taxpayer has positive and significant effect to tax
compliance doer small and medium micro enterprises. While the variable tax
penalties has negative and not significant effect to tax compliance doer small and
medium micro enterprises in Temanggung city. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Tax Knowledge, Socialization Taxation, Tax Penalties, Motivation, Awareness Taxpayer, Tax Compliance. Pengetahuan Pajak, Sosialisasi Pajak, Sanksi Pajak, Motivasi, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak. | en_US |
| dc.title | PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, SANKSI PERPAJAKAN, MOTIVASI DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris pada Usaha Mikro Kecil dan Menengah di Kabupaten Temanggung) | en_US |
| dc.type | Thesis
SKR
F E
312 | en_US |
