SKRIPSI AKS
Overconfidence, Gender, dan Kepatuhan Pajak di Kabupaten Karanganyar
ABSTRACT
The submission of the Annual Income Tax Return (SPT) has not been fully
achieved, and even experienced a decline in 2022. Tax compliance is defined as
the behavior of taxpayers who fulfill their tax obligations, which include
calculating, paying, and reporting tax on their income. This study aims to
determine the differences in tax compliance levels based on overconfidence and
gender among individual employee taxpayers registered at the Karanganyar
Primary Tax Office (KPP Pratama Karanganyar).
This research is a quantitative study with a population of 75,594 individual
employee taxpayers registered at the Karanganyar Primary Tax Office. The
sampling technique used is accidental sampling, with the study sample consisting
of 100 respondents. Data were obtained from the distribution of questionnaires
both online and offline. The data analysis technique used is a difference test
analysis with the help of the SPSS 23 program.
The results of the study indicate that underconfident individual employee
taxpayers have higher tax compliance levels than overconfident and confident
individual employee taxpayers. There is no difference in tax compliance levels
between masculine and feminine individual employee taxpayers. Underconfident
and feminine individual employee taxpayers have the highest levels of tax
compliance.
Keywords: Overconfidence, Gender, and Tax Compliance
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