Analisis Faktor yang Mempengaruhi Usaha Pengelakan Pajak

Laten, Benny (2019) Analisis Faktor yang Mempengaruhi Usaha Pengelakan Pajak. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penulis melakukan penelitian dengan tujuan untuk mengetahui pengaruh sikap masyarakat, norma subjektif, pengendalian perilaku, dan kewajiban moral terhadap usaha pengelakan pajak. Penelitian dilakukan dengan menggunakan data primer dari penyebaran kuesioner yang disebarkan di Kantor Pelayanan Pajak Pratama Batam Utara, Kantor Pelayanan Pajak Pratama Batam Selatan, dan Kantor Pelayanan Pajak Madya Batam. Data kuesioner yang terkumpul sebanyak 350 data dan data yang digunakan sebagai bahan penelitian adalah sebanyak 314 data. Peneliti melakukan pengujian dengan menggunakan program SPSS versi 21. Hasil dari penelitian ini menyimpulkan bahwa variabel sikap masyarakat dan norma subjektif tidak berpengaruh signifikan terhadap motivasi pengelakan pajak, dan variabel pengendalian perilaku dan kewajiban moral mempengaruhi signifikan positif terhadap motivasi pengelakan pajak. ********************************************************************** The author conducted a research with purpose to determine the relation and influence of individuals’ attitudes, subjective norms, perceived behavioural control, and moral obligation toward intention to engage in tax evasion. The research was completed using questionnaires which were distributed in Pratama Batam North Tax Office, Pratama Batam South Tax Office, and Madya Batam Tax Office. The questionnaires collected amounted to 350 questionnaires and among those questionnaires, 314 were used for this research. Author used the software SPSS 21 to analyze the data. The results of this research conclude that individuals’ attitudes and subjective norms do not have a significant effect toward intention to engage in tax evasion, while perceived behavioural control and moral obligation do have significant effect toward intention to engage in tax evasion.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 22
Uncontrolled Keywords: individuals’ attitudes, subjective norms, perceived behavioural control, moral obligation, intention to engange in tax evasion.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 09:18
Last Modified: 05 Oct 2020 07:31
URI: http://repository.uib.ac.id/id/eprint/1880

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