Pengaruh Pemahaman Akuntansi, Pemahaman Peraturan Perpajakan, Transparansi Dan Akuntabilitas Terhadap Kepatuhan Wajib Pajak Badan Pada Kantor Pelayanan Pajak Pratama Tangerang Barat (original) (raw)
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This study aims to empirically explore the effect of the quality of tax services, the understanding of taxation regulations, and tax sanctions on the taxpayer compliance in the area of Tax Service Office of Pratama in the city of Banda Aceh. The data of the study were gathered from 100 taxpayers who were selected using the purposive sampling technique and then analyzed using the multiple linear regression technique. The study found that the quality of tax service, understanding taxation regulations and tax sanctions simultaneously affected significantly the taxpayer compliance. Viewed partially, the quality of tax service and tax sanction have no effect on taxpayer compliance, while the understanding of tax regulation has a significant effect on taxpayer compliance in in the area of Tax Service Office of Pratama in the city of Banda Aceh.
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The purpose of this study was to examine Tax Knowledge, Taxpayer Awareness, Tax Sanctions, and Its Effect on Individual Taxpayer Compliance (WPOP) at KPP Pratama, West Tangerang. The population of this study includes all taxpayers registered at the West Tangerang KPP Pratama for the 2018-2020 period. The sampling technique used incidental sampling technique. Based on the predetermined criteria obtained 100 respondents. The type of data used is primary data obtained from the questionnaire results. The analytical method used is multiple linear regression analysis. The results of the study show that Tax Knowledge has no effect on Taxpayer Compliance. Meanwhile, Taxpayer Awareness and Tax Sanctions have a positive effect on Individual Taxpayer Compliance
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Kepatuhan pajak adalah suatu keadaan saat Wajib Pajak paham atau berusaha memahami semua ketentuan peraturan perundangiiundangan perpajakan, mengisi formulir pajakidengan lengkap dan jelas, menghitung pajak dengan benar dan membayar pajak tepat waktunya. Tujuan penelitian ini untuk menguji dan menganalisis pengaruhikesadaran wajib pajak, pelayanan fiskus, dan sanksi pajak terhadap tingkat kepatuhan wajib pajak denganimenggunakan analisis regresi linear berganda. Populasiipenelitian ini wajib pajak bayar yang berada di KPP Pratama Binjai. Teknik pengambilan sampel penelitian ini random sampling. Jenis data penelitian ini dataiprimer dan sekunder. Data sekunder diperoleh dari KPP Pratama Binjai sedangkanidata primer diperoleh menggunakan kuesioner yang di jawabioleh wajib pajak bayariyang berada di KPP PratamaiBinjai. Hasil penelitian menghasilkan koefisienideterminasi yang menunjukkan bahwa kesadaran wajib pajak, pelayanan fiskus dan sanksi pajak berpengaruh terhadap tingkat kepatuha...
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Tax collection is not an easy matter. Active participation from the tax authorities also requires the willingness of the taxpayer. A public reaction can be seen from the taxpayer’s willingness to pay taxes. Willingness and awareness to pay taxes represent a value contributed by someone (which has been determined by regulation). Tax is used to finance public expenditures without any direct benefit. Taxpayer’s awareness about taxation functions as state funding is needed to improve tax compliance and to determine the level of tax compliance in implementing their tax obligations. Limitation of the scope of this study is the effect of the level of awareness of paying taxes, taxpayer’s understanding about tax benefits, tax penalties, and understanding of service quality to the tax authorities of individual taxpayer compliance in the fulfillment of tax obligations, as well as restricted to data obtained through questionnaires received and filled by the individual taxpayer of Tigaraksa Pra...
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Pajak merupakan iuran wajib yang harus dibayar oleh masyarakat dalam menjalankan tugasnya sebagai wajib pajak. Kepatuhan wajib pajak sangat diperlukan dan menjadi peran utama yang harus terus ditingkatkan agar target penerimaan pajak dapat tercapai secara optimal. Maka penelitian ini bertujuan untuk mengetahui pengaruh pemahaman peraturan perpajakan, kesadaran wajib pajak, sanksi perpajakan, dan kualitas pelayanan terhadap kepatuhan wajib pajak pada KPP Pratama Gresik Utara. Populasi dalam penelitian ini yaitu seluruh wajib pajak yang terdaftar di KPP Pratama Gresik Utara. Jumlah populasi dalam penelitian ini yaitu sebanyak 80 responden dengan teknik pengambilan sampel menggunakan accidental sampling, yaitu penentuan sampel secara kebetulan. Penelitian ini menggunakan metode kuantitatif, dimana data yang diolah adalah data primer yang diperoleh dengan menggunakan kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ...
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Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di kantor PT Bali Jaya Transindo Surabaya. Jumlah Responden dalam penelitian ini adalah sebanyak 32 orang. Program dan kegiatan system administrasi perpajakan modern terhadap kepatuhan wajib pajak pada dasarnya meliputi tax service dan tax law enforcement akan lebih banyak mempengaruhi tingkat kepatuhan wajib pajak. Oleh karena itu tingkat pelayanan masyarakat dan kesadaran wajib pajak menjadi salah satu poin penting dari keseluruhan penelitian system administrasi perpajakan modern ini. Metode penelitian yang digunakan adalah metode deskriptif asosiatif. Data yang digunakan adalah data primer berupa kuesioner yang dibagikan menggunakan google form. Hasil penelitian secara deskriptif menunjukkan bahwa system administrasi perpajakan modern dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang p...
Jurnal Riset Akuntansi Warmadewa, 2020
Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh Struktur Organisasi, Business Process dan Teknologi Informasi serta Komunikasi, Manajemen Sumber Daya Manusia, Good Governance, dan Kesadaran Wajib Pajak terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Tabanan. Metode penentuan sampel menggunakan metode incidental sampling. Pengumpulan data dilakukan dengan penyebaran kuisioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa Struktur Organisasi, Business Process dan Teknologi Informasi serta Komunikasi, Manajemen Sumber Daya Manusia dan Kesadaran Wajib Pajak berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan Good Governance tidak berpengaruh terhadap kepatuhan wajib pajak.
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Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran wajib pajak, pelayanan fiskus, penyuluhan wajib pajak, pemeriksaan pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Medan Petisah. Populasi dalam penelitian ini yaitu seluruh wajib pajak orang pribadi yang terdaftar pada Kantor Pelayanan Pajak (KPP) Pratama Medan Petisah. Dengan sampel penelitian sebanyak 100 orang wajib pajak orang pribadi dengan teknik penarikan sampel dengan metode simple random sampling. Jenis data yang digunakan adalah data primer. Tenik analisis dalam penelitian ini dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa secara parsial kesadaran wajib pajak, pelayanan fiskus, penyuluhan wajib pajak, pemeriksaan pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Medan Petisah. Artinya bahwa semakin meningkat kesadaran wajib pajak, pelayanan fiskus yang ba...
JURNAL AKUNTANSI UNIVERSITAS JEMBER, 2020
This research was conducted to assess whether understanding taxpayers, service quality, and tax penalties against the KPP Pratama Surakarta. Population in this research are Individual Taxpayers at KPP Pratama Surakarta. Data sources in this study are primary data collected by researchers through questionnaires distributed to 110 respondents, but returned and complete questionnaires were 60 respondents . This research is a quantitative research with 60 respondents at KPP Pratama Surakarta. The data selection method is the random sampling method. The data in this study were processed using the SPSS 21.0 for Windows application. Based on research results understanding taxpayers, service quality, and tax sanctions have a significant effect on taxpayer approval. Understanding tax regulations becomes a benchmark for taxpayers in completing their tax obligations. The quality of service provided by the tax authorities influences taxpayer compliance, indicating that service quality is a ben...
Jurnal Riset Keuangan Dan Akuntansi, 2018
The purpose of this study was to illustrate the level of taxpayer compliance, the tax audit intensity, and the tax revenue as well as the influence of taxpayer compliance and tax audit intensity either simultaneously or partially on tax revenue, and the influence of the tax audit intensity of the interaction level of taxpayer compliance on tax revenue in the Tax Office Primary Kuningan. The hypothesis that the authors propose was the level of taxpayer compliance and tax audit intensity simultaneously affect the tax revenue, the level of taxpayer compliance a positive effect on tax revenue, tax audit intensity positive effect on tax revenue, tax audit intensity positive effect on the interaction level of taxpayer compliance on tax revenue. This research was conducted by using descriptive method verifikatif with quantitative approach. The study population was taxpayer compliance data, the realization of tax audits, and tax revenue to the Tax Office Primary Kuningan. Sampling using non probability sampling was purposive sampling technique in order to obtain samples of the data that taxpayer compliance, realization of tax audits, and tax revenue to the Tax Office Primary Kuningan for 5 years was from the year 2009 until the year 2013 in the form of data analysis tools description and analysis of statistical analysis through regression analysis moderating. Based on the results of the descriptive analysis showed that the Tax Office Primary Kuningan generally have high levels of tax compliance, tax audit intensity, and tax revenues were likely to increase each semester with an average of 15583.50 respectively SPT, 16017.4010 tens of millions of dollars, and 59.8960 tens of millions of dollars. Statistical analysis showed that the level of taxpayer compliance and tax audit intensity simultaneously and significantly influential to tax revenues, the level of taxpayer compliance was significantly positive effect on the increase in tax revenue, tax audit intensity was significantly positive effect on tax revenue, and the tax audit intensity significantly positive effect on the interaction level of taxpayer compliance on tax revenues.