{"data":{"id":1000,"url":"https:\/\/repo.xbbh.net\/items\/1000","status":"published","type":"thesis","title":"FAKTOR - FAKTOR YANG DAPAT MEMINIMALISASI TAX\nEVASION\n(Studi Kasus pada KPP Pratama Bandung Bojonagara)","title_alt":null,"abstract":"Pajak merupakan salah satu sumber penerimaan penting yang digunakan untuk\nmembiayai pengeluaran negara. Penerimaan pajak akan meningkat jika\npenggelapan pajak yang dilakukan Wajib Pajak dapat diminimalisasi. Penelitian\nini bertujuan untuk mengetahui pengaruh tax amnesty (X1), modernisasi\nadministrasi perpajakan (X2) dan transparansi belanja pajak (X3) dalam\nmeminimalisasi tax evasion (Y), studi kasus pada KPP Pratama Bandung\nBojonagara.\nMetode yang digunakan dalam penelitian ini adalah metode deskriptif dan\nasosiatif dengan instrumen penelitian berupa kuesioner menggunakan skala likert.\nKuesioner ini dibagikan kepada 47 orang responden pegawai Kantor Pelayanan\nPajak Pratama Bandung Bojonagara dengan teknik probability sampling dengan\njenis simple random sampling. Dalam penelitian ini, analisis data yang digunakan\nadalah analisis regresi berganda.\nDari hasil uji t statistik menunjukkan bahwa secara parsial variabel X1 berpegaruh\ndan signifikan terhadap variabel Y, sementara untuk variabel X2 dan X3 tidak\nberpengaruh terhadap variabel Y. Sedangkan hasil uji F statistik menunjukkan\nbahwa secara simultan variabel X1, X2 dan X3 berpengaruh dan signifikan\nterhadap variabel Y.","abstract_alt":null,"creators":[{"role":"author","family_name":"NATIRA","given_name":"RIA SITI","orcid":null,"national_id":"A1021412RB4014"},{"role":"advisor","family_name":"Herawati","given_name":"Hetti","orcid":null,"national_id":null}],"year":2019,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Kata kunci : Tax Evasion","Tax Amnesty","Modernisasi Administrasi Perpajakan","Transparansi Belanja Pajak."],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"NATIRA, RIA SITI (2019) FAKTOR - FAKTOR YANG DAPAT MEMINIMALISASI TAX\nEVASION\n(Studi Kasus pada KPP Pratama Bandung Bojonagara). UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"Abstrak.pdf","section":"abstract","mime_type":"application\/pdf","size":140289,"sha256":"c9f3583464aa7254bb0f162a5f9f5ed58c9f2a23d2932b8fce29cbba071e30f7","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1000\/files\/3068\/Abstrak.pdf"},{"name":"Daftar_Isi.pdf","section":"front_matter","mime_type":"application\/pdf","size":177289,"sha256":"aabdb3c44ff1f5e618cec4001fa534f7acd6859dde5cf7d4176b1ef2e75a832c","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1000\/files\/3069\/Daftar_Isi.pdf"},{"name":"Daftar_Pustaka.pdf","section":"bibliography","mime_type":"application\/pdf","size":160605,"sha256":"e02528375632b970df3b58de2c0862a6e2da639a1ba6de12e1951682d9783097","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1000\/files\/3070\/Daftar_Pustaka.pdf"},{"name":"Halaman_Awal.pdf","section":"front_matter","mime_type":"application\/pdf","size":1625676,"sha256":"c42fa48d38a7cfc5d964a9fe8bcbc9fe66a6aa4952da4a1cd6766241b08cbd9b","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1000\/files\/3071\/Halaman_Awal.pdf"},{"name":"Lampiran.pdf","section":"appendix","mime_type":"application\/pdf","size":872771,"sha256":"bd9b7fdad3352deb8e964771801275c6def5372e6c8accee2168e756b7f07f40","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1000\/files\/3072\/Lampiran.pdf"}],"published_at":"2020-11-25T03:28:11+00:00","updated_at":"2026-10-31T06:35:57+00:00"}}