PENGARUH INTEGRITAS DAN KESESUAIAN REMUNERASI TERHADAP KECENDERUNGAN FRAUD (Studi pada pemeriksa pajak di tiga Kantor Pelayanan Pajak wilayah Kota Bandung)

• Main Author: Ratna Tiara Maulidina, - (Author)
• Format: Book
• Published: 2020-01-22.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/60010/1/S_PEA_1504207_TITLE.pdf; http://repository.upi.edu/60010/2/S_PEA_1504207_CHAPTER1.pdf; http://repository.upi.edu/60010/3/S_PEA_1504207_CHAPTER2.pdf; http://repository.upi.edu/60010/4/S_PEA_1504207_CHAPTER3.pdf; http://repository.upi.edu/60010/5/S_PEA_1504207_CHAPTER4.pdf; http://repository.upi.edu/60010/6/S_PEA_1504207_CHAPTER5.pdf; http://repository.upi.edu/60010/7/S_PEA_1504207_APPENDIX.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh integritas dan kesesuaian remunerasi terhadap kecenderungan fraud pada pemeriksa pajak di tiga Kantor Pelayanan Pajak wilayah Kota Bandung. Metode dalam penelitian ini adalah deskriptif asosiatif dengan pendekatan kuantitatif. Data penelitian ini diperoleh dari penyebaran kuesioner kepada 24 responden dengan teknik pengambilan sampel menggunakan teknik total sampling. Dalam menganalisis data, penelitian ini menggunakan pengujian statistik analisis korelasi Rank Spearman. Berdasarkan perhitungan analisis korelasi Rank Spearman dengan bantuan software SPSS 23 menghasilkan bahwa (1) Integritas berpengaruh negatif (berlawanan arah) signifikan terhadap Kecenderungan Fraud pemeriksa pajak di tiga KPP wilayah Kota Bandung, (2) Kesesuaian Remunerasi berpengaruh negatif (berlawanan arah) signifikan terhadap Kecenderungan Fraud pemeriksa pajak di tiga KPP wilayah Kota Bandung, (3) Integritas dan Kesesuaian Remunerasi berpengaruh secara simultan dan signifikan terhadap Kecenderungan Fraud pemeriksa pajak di tiga KPP wilayah Kota Bandung. This study aims to determine the effect of integrity and remuneration suitability on fraud tendency of tax examiners in three Regional Tax Service Offices in Bandung City. The research method used is a associative descriptive method with quantitative approach. The data of this study were obtained from questionnaires of 24 respondents using total sampling techniques. In analyzing data, this study uses statistical testing of Spearman Rank. Based on the calculation of the Spearman Rank analysis with the help of SPSS 23 software, the results show that (1) Integrity has negative and significant effect on Fraud Tendency of tax examiners in three Regional Tax Service Offices in Bandung City, (2) Remuneration Suitability has negative and significant effect on fraud tendency of tax examiners in three Regional Tax Service Offices in Bandung City, (3) Integrity and Remuneration Suitability simultaneously have negative and significant effect on fraud tendency of tax examiners in three Regional Tax Service Offices in Bandung City.