The Influence of Tax Knowledge, Tax Awareness, and Level of Integrity on the Attribution of PPh 21 Payments by Economics Students in The Future in the Special Province of Yogyakarta

AUDREY FIKRAH HIMMAH RAMAYANDI, Aviandi Okta Maulana, SE., M.Acc., Ak., C.A., Ph.D.

2024 | Skripsi | AKUNTANSI

Skripsi ini menggali dinamika perilaku kepatuhan pajak di kalangan mahasiswa ekonomi di Provinsi Daerah Istimewa Yogyakarta, dengan fokus pada pengaruh pengetahuan perpajakan, kesadaran perpajakan, dan tingkat integritas terhadap kemauan membayar pajak penghasilan (PPh 21) di masa depan. Dengan mengeksplorasi interaksi antara faktor-faktor utama ini, studi ini berupaya mengungkap mekanisme mendasar yang membentuk sikap individu dalam memenuhi kewajiban perpajakannya. Melalui analisis komprehensif mengenai pendidikan, kesadaran, dan integritas perpajakan, penelitian ini mengungkap wawasan berharga mengenai kompleksitas kepatuhan pajak di kalangan pelajar. Temuan ini tidak hanya berkontribusi terhadap literatur yang ada mengenai kepatuhan pajak namun juga menawarkan implikasi praktis bagi pembuat kebijakan, pendidik, dan otoritas pajak dalam merancang intervensi yang ditargetkan untuk menumbuhkan budaya kepatuhan dan tanggung jawab pajak di kalangan wajib pajak di masa depan di wilayah tersebut.

This undergraduate thesis delves into the intricate dynamics of tax compliance behavior among economics students in the Special Province of Yogyakarta, focusing on the influence of tax knowledge, tax awareness, and integrity levels on their willingness to pay income tax (PPh 21) in the future. By exploring the interplay between these key factors, the study seeks to unravel the underlying mechanisms that shape individuals' attitudes towards fulfilling their tax obligations. Through a comprehensive analysis of tax education, awareness, and integrity, the research uncovers valuable insights into the complexities of tax compliance among students. The findings not only contribute to the existing literature on tax compliance but also offer practical implications for policymakers, educators, and tax authorities in designing targeted interventions to foster a culture of tax compliance and responsibility among future taxpayers in the region.

Kata Kunci : Tax Knowledge, Tax Awareness, Level of Integrity, Income Tax, Attribution Theory