* Corresponding Author
Pengaruh Proses Pelaporan Dan Penyetoran Pajak Serta Kepuasan Dan Kepatuhan Dalam Wajib Pajak Pribadi Kabupaten Sleman Terhadap Ketahanan Ekonomi Wilayah
https://doi.org/10.22146/jkn.38753 Diki Ferdiana(1*), Ayu Chairina Laksmi(2)
(1) Universitas Islam Yogyakarta
(2) Universitas Islam Indonesia
(*) Corresponding Author
Abstract
ABSTRACT
This study examinedthe influence of the process of reporting and depositing taxes as well as satisfaction and compliance in personal taxpayers in Sleman regency against economic resilience. The purpose of this study was to analyzed the influence of the process of reporting and depositing taxes and taxpayer compliance and compliance with economic resilience.
This research was an empirical research by taking samples of taxpayers in Sleman District. Survey data were analyzed statistically using descriptive method and Structural Equation Modeling (SEM) with the help of computer program AMOS v22.
The results showed that the process of reporting and depositing taxes and satisfaction and compliance in taxpayershad posistive influence, which had a significant impact on the economic resilience of the region. This could be said as a form of economic resilience of the region which was the basis of national resilience
ABSTRAK
Penelitian ini mengkaji tentang pengaruh proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan dalam wajib pajak pribadi di Kabupaten Sleman terhadap ketahanan ekonomi. Tujuan penelitian ini untuk menganalisis pengaruh proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan wajib pajak terhadap ketahanan ekonomi.
Penelitian ini merupakan penelitian empiris dengan mengambil sampel para wajib pajak di Kabupaten Sleman. Data survei dianalisis secara statistik menggunakan metode deskriptif dan Structural Equation Modeling (SEM) dengan bantuan program komputer AMOS v22.
Hasil penelitian menunjukkan bahwa proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan dalam wajib pajak berpengaruh posistif, yang berdampak signifikan terhadap ketahanan ekonomi wilayah. Hal ini dapat dikatakan sebagai wujud dari ketahanan ekonomi wilayah yang merupakan dasar dari ketahanan nasional.
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DOI: https://doi.org/10.22146/jkn.38753
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