eprintid: 43886
rev_number: 11
eprint_status: archive
userid: 12460
dir: disk0/00/04/38/86
datestamp: 2021-09-06 06:59:49
lastmod: 2021-09-06 06:59:49
status_changed: 2021-09-06 06:59:49
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Hanina Halimah Sa’diyah, NIM.: 16810041
title: DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PENDEKATAN THEORY OF ATTRIBUTION (STUDI KASUS DI KPP KOTA YOGYAKARTA)
ispublished: pub
subjects: ek_masy
subjects: pjk
divisions: jur_es
full_text_status: restricted
keywords: Kepatuhan Wajib Pajak, Kesadaran, Persepsi Keadilan, Religiositas, Kemajuan Teknologi, Edukasi COVID-19, Theory of Attribution.
note: Pembimbing : Rosyid Nur Anggara Putra, S.Pd., M.Si.
abstract: 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
date_type: published
pages: 119
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   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.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/43886/1/16810041_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/43886/2/16810041_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf