Pengaruh Patriotisme, Commitment, dan Caputilation Terhadap Kepatuhan Wajib Pajak Dalam Penyampaian SPT Tahunan Orang Pribadi
DOI:
https://doi.org/10.31000/bvaj.v2i1.966Abstract
ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh patriotisme, commitment, dan caputilation terhadap kepatuhan wajib pajak orang pribadi dalam melaporkan SPT. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan Partial Least Square (PLS) Penelitian ini menggunakan sampel sebanyak 100 wajib pajak orang pribadi yang memiliki usaha kecil, menengah dan mikro di jakarta utara. Model penelitian ini menggunakan variabel patriotisme dan variabel postur motivasi yang terdiri dari commitment dan capitulation sebagai variabel independen. Model penelitian menunjukkan bahwa partiotisme, commitment, dan capitulation secara parsial berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi dalam menjalankan kewajibannya di bidang perpajakan.Â
Kata Kunci: Patriotisme, commitment, capitulation, kepatuhan wajib pajak.
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ABSTRACT The purpose of the study was to determine the content of patriotism, commitment, and caputilation of the personal obligations in reporting the tax return. This research is a quantitative research using Partial Least Square (PLS) This study uses a sample of 100 taxpayers of individuals who own small, medium and micro businesses in north jakarta. This research model uses patriotism variable and motivation posture variable consisting of commitment and capitalization as independent variable. The research model shows that partiotism, commitment, and capitation are partial, positive, and negative.
Keywords: Patriotism, commitment, capitulation, tax obligation
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