relation: https://digilib.uin-suka.ac.id/id/eprint/43886/
title: DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PENDEKATAN THEORY OF ATTRIBUTION (STUDI KASUS DI KPP KOTA YOGYAKARTA)
creator: Hanina Halimah Sa’diyah, NIM.: 16810041
subject: Ekonomi Masyarakat
subject: Pajak
description: Tax compliance is the most important dimension in tax revenue as a  stabilization of the Indonesian economy due to the COVID-19 pandemic. This  study aims to analyze the factors that influence the compliance behavior of  individual taxpayers (WP OP) from the perception of two factors, namely internal  and external (Attribution Theory). The factors in this study are awareness,  perceptions of justice, religiosity, tax service facilities, tax rate levels,  technological advances, and COVID-19 education. The population in this study  were all WP OPs in Yogyakarta City who were registered at KPP Pratama  Yogyakarta. The sample selection technique used purposive sampling. With the  collection technique through an online questionnaire system (Google Form) and  offline, that is flyer and questionnaire. Determining the number of samples  obtained a total of 100 samples. This study uses quantitative data analysis  techniques with the Structural Equation Model (SEM) Partial Least Square (PLS)  analysis method. The results of the analysis of this study explain that internal  factors: awareness and religiosity have a significant positive effect on taxpayer  compliance. Meanwhile, the perception of fairness does not have a significant  effect on taxpayer compliance. Viewed from external factors: technological  progress has a significant positive effect on taxpayer compliance. Meanwhile,  service facilities, tax rate levels, and COVID-19 education have no significant  effect on taxpayer compliance.
date: 2020-12-18
type: Thesis
type: NonPeerReviewed
format: text
language: id
identifier: https://digilib.uin-suka.ac.id/id/eprint/43886/1/16810041_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
format: text
language: id
identifier: https://digilib.uin-suka.ac.id/id/eprint/43886/2/16810041_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf
identifier:   Hanina Halimah Sa’diyah, NIM.: 16810041  (2020) DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PENDEKATAN THEORY OF ATTRIBUTION (STUDI KASUS DI KPP KOTA YOGYAKARTA).  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.