AYU, NINGRATUL FITRI (2023) ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (PPS) STUDI KASUS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER. Skripsi thesis, Institut Teknologi Dan Sains Mandala.

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Abstract

ABSTRACT This study analyzes how the differences in the level of individual taxpayer compliance before and after the implementation of the Voluntary Disclosure Program are based on moral obligations, timeliness of reporting, taxpayer honesty, understanding of taxation and tax sanctions. This study aims to analyze the level of taxpayer compliance before and after the implementation of the Voluntary Disclosure Program based on moral obligation, timeliness of reporting, taxpayer honesty, understanding of taxation and tax sanctions on taxpayers registered at KPP Pratama Jember. The number of samples used in this study were 100 respondents with a purposive sampling method. Data collection techniques using a questionnaire. Methods of data analysis using test instruments (validity test and reliability test), normality test, homogeneity test, hypothesis testing (paired t test and anova test). The results of this study indicate that there is a difference in the average level of taxpayer compliance before and after the implementation of the Voluntary Disclosure Program based on moral obligation, timeliness of reporting, taxpayer honesty, understanding of taxation and tax sanctions for individual taxpayers registered at KPP Pratama Jember. Keywords: Moral obligation, timeliness of reporting, taxpayer honesty, understanding of taxation, taxpayer compliance.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	10 Feb 2025 05:31
Last Modified:	10 Feb 2025 05:31
URI:	http://repo.itsm.ac.id/id/eprint/1015

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