Hanggara, Dipta Wira (2025) Pengaruh Persepsi Tarif Pajak Penghasilan (PPh 21) dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada Karyawan PT Puspa Agro Sidoarjo. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
21013010299.-Cover.pdf Download (1MB) |
|
Text (Bab 1)
21013010299.-Bab 1.pdf Download (229kB) |
|
Text (Bab 2)
21013010299.-Bab 2.pdf Restricted to Repository staff only until 11 September 2027. Download (153kB) |
|
Text (Bab 3)
21013010299.-Bab 3.pdf Restricted to Repository staff only until 11 September 2027. Download (179kB) |
|
Text (Bab 4)
21013010299.-Bab 4.pdf Restricted to Repository staff only until 11 September 2027. Download (197kB) |
|
Text (Bab 5)
21013010299.-Bab 5.pdf Download (13kB) |
|
Text (Daftar Pustaka)
21013010299.-DaftarPustaka.pdf Download (146kB) |
|
Text (Lampiran)
21013010299.-Lampiran.pdf Restricted to Repository staff only until 11 September 2027. Download (402kB) |
Abstract
This study aims to analyze the effect of Income Tax (PPh 21) rates and tax socialization on the compliance of Individual Taxpayers. The background of this research is based on the low rate of Annual Tax Return (SPT) reporting despite the implementation of an automatic tax deduction system through the PPh 21 mechanism. The research population consisted of 70 employees, with 50 respondents selected as the research sample using purposive sampling. This research is quantitative in nature, with data collection techniques through the distribution of questionnaires. The data obtained was analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS 4.0 software to test the relationship between research variables in greater depth. The results of the study indicate that the PPh 21 rate has a significant effect on taxpayer compliance, and tax socialization also has a significant effect on taxpayer compliance. These findings confirm that perceptions of the tax burden and the effectiveness of tax information delivery play an important role in increasing taxpayer compliance with their tax obligations.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Dipta Wira Dipta Wira | ||||||||
| Date Deposited: | 11 Sep 2025 06:53 | ||||||||
| Last Modified: | 11 Sep 2025 06:53 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/42750 |
Actions (login required)
 |
View Item |