Pengaruh pemeriksaan pajak dan penerbitan sanksi terhadap tax aggressiveness wajib pajak dengan penagihan paksa sebagai variabel moderasi
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Sekar Mayangsari
Kata Kunci : Tax Aggressiveness, Tax Audit, Sanctions, Distress Warrant
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2024_TS_MAK_123012211054_Halaman-Judul.pdf | ||
| 2. | 2024_TS_MAK_123012211054_Surat-Pernyataan-Revisi-Terakhir.pdf | ||
| 3. | 2024_TS_MAK_123012211054_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_TS_MAK_123012211054_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_TS_MAK_123012211054_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2024_TS_MAK_123012211054_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_TS_MAK_123012211054_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_TS_MAK_123012211054_Bab-1.pdf | ||
| 9. | 2024_TS_MAK_123012211054_Bab-2.pdf |
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| 10. | 2024_TS_MAK_123012211054_Bab-3.pdf |
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| 11. | 2024_TS_MAK_123012211054_Bab-4.pdf |
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| 12. | 2024_TS_MAK_123012211054_Bab-5.pdf | ||
| 13. | 2024_TS_MAK_123012211054_Daftar-Pustaka.pdf | ||
| 14. | 2024_TS_MAK_123012211054_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisis pengaruh pemeriksaan, dan pengenaan sanksi administrasi terhadap Tax Aggressiveness Wajib Pajak dengan dimoderasi oleh penagihan paksa. Penelitian ini menggunakan data sekunder atas Wajib Pajak yang diterbitkan Surat Keputusan Pajak Kurang Bayar, Surat Tagihan Pajak, dan Surat Paksa selama kurun waktu 2016-2020, dengan sampel sebanyak 695 perusahaan. Memanfaatkan aplikasi STATA dan Microsoft Excel, metode analisis data pada penelitian ini menggunakan statistik deskriptif, regresi linier berganda dengan data panel, dan moderated regression analysis. Hasil penelitian ini menyimpulkan bahwa pemeriksaan tidak berpengaruh signifikan terhadap Tax Aggressiveness, sedangkan sanksi administrasi memiliki pengaruh positif signifikan terhadap Tax Aggressiveness. Selain itu, penagihan paksa dapat memoderasi pengaruh pemeriksaan dan sanksi administrasi terhadap Tax Aggressiveness Wajib Pajak.
T This study aims to analyze the effect of tax audit, and sanctions on Tax Aggressiveness of Taxpayers With Distress Warrant As A Moderator. This study uses secondary data on taxpayers issued Notice of Tax Underpayment Assessment, Notice of Tax Collection, and Distress Warrant during the period 2016-2020, with a sample of 695 companies. Utilizing the STATA application and Microsoft Excel, the data analysis method in this study uses descriptive statistics, multiple linear regression with panel data, and moderated regression analysis. The results of this study concluded that the tax audit did not have a significant effect on Tax Aggressiveness, while sanctions had a significant positive influence on Tax Aggressiveness. In addition, Distress Warrant can moderate the effect of tax audits and sanctions on Tax Aggressiveness of Taxpayers.
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