DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PENDEKATAN THEORY OF ATTRIBUTION (STUDI KASUS DI KPP KOTA YOGYAKARTA)

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.

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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.

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