Utami, Rahma Dwi (2024) PENGARUH LITERASI PAJAK, KESADARAN WAJIB PAJAK, DIGITALISASI LAYANAN PAJAK, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Wajib Pajak Orang Pribadi di Kabupaten Kuningan). S1 / D3 thesis, Universitas Kuningan.

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Official URL: https://rama.uniku.ac.id

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh literasi pajak, kesadaran wajib pajak, digitalisasi layanan pajak, dan sosialisasi perpajakan terhadap kepatuhan wajib pajak. Metode dalam penelitian ini menggunakan metode deskriptif dan verifikatif. Subjek penelitian ini Wajib Pajak Orang Pribadi di Kabupaten Kuningan dengan sampel 400 responden. Teknik pengambilan sampel yang digunakan adalah teknik probability sampling dengan simple random sampling. Teknik pengumpulan data penelitian ini menggunakan kuesioner yang disebar secara langsung dan melalui google form. Data diuji dan diolah menggunakan Program IBM SPSS versi 23. Hasil penelitian ini menunjukkan bahwa literasi pajak, kesadaran wajib pajak, digitalisasi layanan pajak, dan sosialisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.
Kata Kunci : Literasi Pajak, Kesadaran Wajib Pajak, Digitalisasi Layanan Pajak, Sosialisasi Perpajakan, Kepatuhan Wajib Pajak

This study aims to determine how much influence tax literacy, taxpayer awareness, digitalization of tax services, and tax socialization have on taxpayer compliance. The method in this study uses descriptive and verification methods. The subject of this research was individual taxpayers in Kuningan Regency with a sample of 400 respondents. The sampling technique used is probability sampling technique with simple random sampling. The data collection technique used a questionnaire that was distributed directly and via google form. The results of this study indicate that tax literacy, taxpayer awareness, digitalization of tax services, and tax socialization have a positive and significant effect on taxpayer compliance.
Keywords: Tax Literacy, Taxpayer Awareness, Digitalization of Tax Services, Tax Socialization, Taxpayer Compliance

Item Type: Thesis (S1 / D3)
Uncontrolled Keywords: Literasi Pajak, Kesadaran Wajib Pajak, Digitalisasi Layanan Pajak, Sosialisasi Perpajakan, Kepatuhan Wajib Pajak Tax Literacy, Taxpayer Awareness, Digitalization of Tax Services, Tax Socialization, Taxpayer Compliance
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: S.E Rahma Dwi Utami
Date Deposited: 28 Nov 2024 02:50
Last Modified: 28 Nov 2024 02:50
URI: https://rama.uniku.ac.id/id/eprint/1852

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