Wati, Fitri Erliya (2025) Pengaruh Kepercayaan Wajib Pajak, Transparansi Pajak Dan Efektivitas Sistem Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Wajib Pajak Orang Pribadi di KPP Pratama Surabaya Sukomanunggal). Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
21013010039-cover.pdf Download (395kB) |
|
Text (Bab 1)
21013010039-bab 1.pdf Download (292kB) |
|
Text (Bab 2)
21013010039-bab 2.pdf Restricted to Repository staff only until 26 June 2027. Download (370kB) |
|
Text (Bab 3)
21013010039-bab 3.pdf Restricted to Repository staff only until 26 June 2027. Download (384kB) |
|
Text (Bab 4)
21013010039-bab 4.pdf Restricted to Repository staff only until 26 June 2027. Download (497kB) |
|
Text (Bab 5)
21013010039-bab 5.pdf Download (184kB) |
|
Text (Daftar Pustaka)
21013010039-daftar pustaka.pdf Download (215kB) |
|
Text (Lampiran)
21013010039-lampiran.pdf Restricted to Repository staff only until 26 June 2027. Download (837kB) |
Abstract
This research aims to test and analyze (1) Taxpayer trust affects the compliance of individual taxpayers at the KPP Pratama Surabaya Sukomanunggal. (2) Tax transparency affects the compliance of individual taxpayers at the KPP Pratama Surabaya Sukomanunggal. (3) The effectiveness of the tax system affects the compliance of individual taxpayers at the KPP Pratama Surabaya Sukomanunggal. This research uses an explanatory research method with a quantitative approach. The population of this study consists of individual non-employee taxpayers who are registered and active at the KPP Pratama Surabaya Sukomanunggal. The sampling technique used was accidental sampling, resulting in 100 taxpayers with a margin of error of 10% according to the Slovin formula. Primary data in this study were obtained through the distribution of questionnaires. Variable measurement used the Likert scale and data analysis was conducted using the PLS-SEM method with SmartPLS 4.0 software. The results of this study indicate that tax transparency and the effectiveness of the tax system have a positive and significant impact on the compliance of individual taxpayers at KPP Pratama Surabaya Sukomanunggal. Meanwhile, taxpayer trust has a positive but not significant impact on the compliance of individual taxpayers at KPP Pratama Surabaya Sukomanunggal. This indicates that although the direction of the influence is positive, taxpayer trust does not have a significant impact on individual taxpayer compliance.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Fitri Erliya Wati | ||||||||
| Date Deposited: | 30 Jun 2025 03:56 | ||||||||
| Last Modified: | 30 Jun 2025 03:56 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/39112 |
Actions (login required)
 |
View Item |