Pengaruh Keyakinan Subjektif, Keadilan Sistem Perpajakan, Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Yaqiin, Miftah Ainul (2022) Pengaruh Keyakinan Subjektif, Keadilan Sistem Perpajakan, Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This study aims to determine whether there is an influence between subjective beliefs, the fairness of the tax system, and financial condition on the compliance of individual taxpayers. This study uses a quantitative descriptive method by collecting questionnaire (primary) data given to Individual Taxpayers who have a business registered at KPP Pratama North Bekasi. The samples used in this study were selected using the Accidental Sampling method, as well as the determination of the number of respondents calculated using the slovin formula. The distribution of questionnaires is carried out offline or come directly to meet WPOP who have businesses and are online using software in the form of google forms. Based on the election, as many as 100 respondents were obtained by individual taxpayers who have businesses registered at KPP Pratama Bekasi Utara. Hypothesis testing was carried out through multiple linear regression analysis using SPSS version 26 to test the influence between dependent variables and independent variables. Based on the tests that have been carried out, this study shows results in the form of subjective belief variables and financial conditions have a significant positive effect on individual taxpayer compliance, and the tax system fairness variable does not have a significant effect on individual taxpayer compliance.

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