{"data":{"id":3831,"url":"https:\/\/repo.xbbh.net\/items\/3831","status":"published","type":"thesis","title":"PENGARUH KEPATUHAN WAJIB PAJAK DAN SANKSI\nPERPAJAKAN TERHADAP PENERIMAAN PAJAK PADA\nKANTOR PELAYANAN PAJAK PRATAMA BANDUNG CICADAS\nPERIODE 2018-2022","title_alt":null,"abstract":"ABSTRAK\nPENGARUH KEPATUHAN WAJIB PAJAK DAN SANKSI PERPAJAKAN\nTERHADAP PENERIMAAN PAJAK PADA\nKANTOR PELAYANAN PAJAK PRATAMA BANDUNG CICADAS\nPERIODE 2018-2022\nPenelitian ini bertujuan untuk mengetahui bagaimana pengaruh secara parsial\ndan simultan kepatuhan Wajib Pajak dan sanksi perpajakan terhadap penerimaan\npajak pada Kantor Pelayanan Pajak Pratama Bandung Cicadas periode 2018-2022.\nFaktor-faktor yang diuji dalam penelitian ini adalah kepatuhan Wajib Pajak dan\nsanksi perpajakan sebagai variabel independen. Penerimaan pajak sebagai variabel\ndependen.\nMetode penelitian yang digunakan dalam penelitian ini adalah metode\npenelitian deskriptif dan asosiatif. Populasi dalam penelitian ini seluruh Wajib Pajak\npada Kantor Pelayanan Pajak Pratama Bandung Cicadas. Teknik penentuan sampel\nyang digunakan dalam penelitian ini adalah nonprobability sampling dengan metode\npurposive sampling. Selain itu analisis data yang digunakan dalam penelitian ini\nadalah analisis regresi linear berganda pada taraf signifikansi sebesar 5%. Program\nyang digunakan dalam menganalisis data menggunakan IBM SPSS versi 23.\nHasil penelitian menunjukan bahwa kepatuhan Wajib Pajak berpengaruh\npositif terhadap penerimaan pajak dan sanksi perpajakan berpengaruh negatif\nterhadap penerimaan pajak. kepatuhan Wajib Pajak dan sanksi perpajakan terhadap\npenerimaan pajak berpengaruh positif.\nKata Kunci : Kepatuhan Wajib Pajak, Sanksi Perpajakan, dan Penerimaan Pajak","abstract_alt":null,"creators":[{"role":"author","family_name":"FITRI ALDILA","given_name":"ILDA","orcid":null,"national_id":"1112177009"},{"role":"advisor","family_name":"LEVIANY","given_name":"TEVI","orcid":null,"national_id":"04114026503"}],"year":2023,"date_issued":"2023-02-03","publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Kepatuhan Wajib Pajak","Sanksi Perpajakan","dan Penerimaan Pajak"],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"FITRI ALDILA, ILDA (2023) PENGARUH KEPATUHAN WAJIB PAJAK DAN SANKSI\nPERPAJAKAN TERHADAP PENERIMAAN PAJAK PADA\nKANTOR PELAYANAN PAJAK PRATAMA BANDUNG CICADAS\nPERIODE 2018-2022. UNIVERSITAS SANGGA BUANA YPKP.","documents":[{"name":"1._COVER.pdf","section":"cover","mime_type":"application\/pdf","size":14608,"sha256":"45176f17ef5bcad01523977ebf17e5b8846bd4293d07fc81705b4dd43a869cdc","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3831\/files\/11850\/1._COVER.pdf"},{"name":"2._LEMBAR_PENGESAHAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":200035,"sha256":"99a2aff5c2a8f4437aaa05f060c7f973bdb2104f69dec1e59fc166db1643a97a","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3831\/files\/11851\/2._LEMBAR_PENGESAHAN.pdf"},{"name":"3._LEMBAR_PERNYTAAN.pdf","section":null,"mime_type":"application\/pdf","size":484367,"sha256":"f2a4d051b2db6dbea2bdf2528f71fccc28fd795a74187e61009c835a60bca1df","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3831\/files\/11852\/3._LEMBAR_PERNYTAAN.pdf"},{"name":"4._ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":364810,"sha256":"d4eaf92e7ee91f34ab090dada3ae23d936da90e2dc47692e609c045ae34c2a63","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3831\/files\/11853\/4._ABSTRAK.pdf"},{"name":"7._BAB_I.pdf","section":"chapter_1","mime_type":"application\/pdf","size":438309,"sha256":"ae9f0c3d14c81292234ea875faba29f45511a96d5a4513cb1f505d545fee7190","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3831\/files\/11854\/7._BAB_I.pdf"},{"name":"FULL.docx","section":"fulltext","mime_type":"application\/vnd.openxmlformats-officedocument.wordprocessingml.document","size":651659,"sha256":"3665072e00f62be54254e23cc64e47e00c067bb7d9cfd3e0d007f233a5b2ba8a","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3831\/files\/11855\/FULL.docx"},{"name":"12._DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":186943,"sha256":"aac0d4892ed00f003d06f458e8a706ba754692da810040a0ecbb877fb0abc89e","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3831\/files\/11856\/12._DAFTAR_PUSTAKA.pdf"}],"published_at":"2024-07-04T03:18:52+00:00","updated_at":"2026-10-31T07:13:29+00:00"}}