Pengaruh Sosialisasi, Pengetahuan Perpajakan dan Program Pengungkapan Sukarela terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Jakarta Kelapa Gading
Abstract
Latar belakang tesis ini membahas mengenai sosialisasi, pengetahuan pajak, pengungkapan sukarela. Penelitian ini bertujuan untuk menganalisis dan mengevaluasi pengaruh sosialisasi perpajakan terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak Pratama Jakarta Kelapa Gading, untuk mengevaluasi pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak Pratama Jakarta Kelapa Gading, untuk mengevaluasi pengaruh program pengungkapan sukarela terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak Pratama Jakarta Kelapa Gading, untuk mengevaluasi pengaruh sosialisasi, pengetahuan perpajakan dan program pengungkapan sukarela secara simultan terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak Pratama Jakarta Kelapa Gading. Metode penelitian yang digunakan adalah kuantitatif. Teknik pengolahan data menggunakan regresi linier sederhana dan berganda . Hasil analisis statistik menunjukan bahwa sosialisasi berpengaruh positif terhadap kepatuhan wajib pajak di KPP Pratama Jakarta Kelapa Gading, dengan pengaruh sebesar 0,745 atau 74,5%. Dengan demikian dapat dinyatakan bahwa sosialisasi mempunyai pengaruh positif terhadap kepatuhan wajib pajak. Pengetahuan Perpajakan berpengaruh positif terhadap kepatuhan wajib pajak di KPP Pratama Jakarta Kelapa Gading, dengan pengaruh sebesar 0,802 atau 80,2%. Pengetahuan Perpajakan yang ada pada KPP Pratama Jakarta Kelapa Gading mempunyai pengaruh positif terhadap kepatuhan wajib pajak,.Program Pengungkapan Sukarela berpengaruh positif terhadap kepatuhan wajib pajak di KPP Pratama Jakarta Kelapa Gading, dengan pengaruh sebesar 0,927 atau 92,7%. Sosialisasi, Pengetahuan Perpajakan dan Program Pengungkapan Sukarela secara bersama-sama berpengaruh positif terhadap kepatuhan wajib pajak di KPP Pratama Jakarta Kelapa Gading, dengan pengaruh sebesar 0,831 atau 83,1%, untuk meningkatkan kepatuhan wajib pajak, dapat melakukan upaya peningkatan Sosialisasi, Pengetahuan Perpajakan dan Program Pengungkapan Sukarela secara bersamaan.
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