PERILAKU KEPATUHAN PAJAK: PERSEPSI CALON WAJIB PAJAK POTENSIAL
Abstrak
Penelitian ini bertujuan untuk mengetahui persepsi calon wajib pajak potensial tentang kesadaran pajak, pengetahuan pajak, dan modernisasi sistem terhadap perilaku kepatuhan pajak. Metode penelitian menggunakan metode kuantitatif. Penelitian dilaksanakan pada Fakultas Ekonomi UIN Maulana Malik Ibrahim Malang. Sumber Data yaitu data primer dengan metode pengumpulan data yakni penyebaran kuesioner kepada responden serta metode analisis data menggunakan Partial Least Square (PLS). Populasi pada penelitian ini yaitu mahasiswa Fakultas Ekonomi UIN Maulana Malik Ibrahim Malang serta teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian ditemukan bahwa berdasarkan persepsi calon wajib pajak potensial secara parsial maupun secara simultan kesadaran pajak, pengetahuan pajak, dan modernisasi sistem berpengaruh terhadap perilaku kepatuhan pajak.
Kata Kunci : Persepsi, Kesadaran Pajak, Pengetahuan Pajak, Modernisasi Sistem, Perilaku Kepatuhan Pajak
##submission.copyrightStatement##
##submission.license.cc.by4.footer##Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
