PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK TERHADAP KINERJA PENERIMAAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Semarang Candisari) (original) (raw)
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2020
This study aims to determine whether the influence of tax knowledge affect taxpayer compliance. The Influence of Tax Knowledge, Assertiveness of Tax Sanctions, Tax Amnesty, Taxpayer Environment which become independent variable in this research. While the dependent variable is taxpayer compliance.This research uses qualitative approach with its research population that isTaxpayer in KPP Pratama Kota Jayapura. Primary data collection using questionnaire. The sampling technique uses convenience sampling. Data analysis in this research use multiple linear regression analysis. The results of this study indicate that there is a positive influence between the influence of taxation knowledge on taxpayer compliance, the positive influence between the firmness of tax sanctions on taxpayer compliance, the positive influence between tax amnesty on taxpayer compliance, no taxpayer environment influence on taxpayer compliance, taxation, assertion of tax sanction, tax amnesty, taxpayer environmen...
The purpose of this study was to examine the effect of the effectiveness of the tax system, tax paying consciousness, knowledge and understanding of the tax rules, and the level of service quality to the tax authorities' willingness to pay taxes individual taxpayers in the City of sampling used Malang.Teknik convienience sampling method, which sampled in this study is the individual taxpayer who is registered and effectively pay tax at the Tax Office Primary Malang. Sampel that can be managed by 100 respondents and the data obtained by distributing questionnaires. Research data analysis using multiple linear regression and to determine the results of the t test and F test conducted SPSS 18. Results of this analysis indicate that the variable effectiveness of the tax system, awareness of paying taxes has a positive and significant relationship to the willingness to pay taxes, while the knowledge and understanding of the tax rules, the tax authorities as well as the level of service quality are significantly positive influence on the willingness to pay taxes individual taxpayers in Malang. Pajak merupakan suatu peranan penting dalam sumber penerimaan negara Indonesia khususnya mengenai pendapatan negara untuk segala pengembangan fasilitas, dan dapat mengembangkan peningkatan laju inflasi. Upaya pemerintah untuk meningkatkan pendapatan negara dalam bentuk pajak yaitu dengan mengembangkan kembali beberapa sistem peraturan perpajakan serta meningkatkan kemauan wajib pajak dalam membayar kontribusinya (Pajak) kepada negara melalui sosialisasi akan kesadaran wajib pajak, pemahaman akan peraturan perpajakan, efektifitasnya sistem perpajakan yang dijalankan oleh wajib pajak dalam hal melakukan pendaftaran NPWP
Tax payer compliance in paying tax need to realize the target of tax. Tax payer compliance can be affected by fiskus service and knowledge of taxation. In pra survey can be found the problem which there has been increasing the tax payers in Semarang Tengah, that followed by increasing the delinquent tax payers. The research problem is: are fiskus service and knowledge of taxation affect tax payer compliance? Meanwhile, the purpose of this research is to knowing the effect of fiskus service and knowledge of taxation toward tax payer compliance. Population of this research are the tax payers UMKM Semarang Tengah that counted 7.648. Sampling technique is purposive sampling, which counted 100 participants. Data collecting method use questionnaire with validity and reliability analysis. Data analysis method is multiple linear regression. The result show that fiskus service include good categories, knowledge of taxation include very good categories, tax payer compliance include very high categories. There is significant effect between fiskus service and knowledge of taxation toward tax payer compliance simultaneously about 39,4%. From the result, we can conclude that there are significant effect between fiskus service and knowledge of taxation toward tax payer compliance. This can be looked from t-counted value higher than t-table so hypothesis of this research is accepted. The suggestion of this research are KPP Pratama Semarang Tengah I must be uphold to the law of taxation and for the tax payers must be understanding lay od tax and realize how important to pay tax in time.
2020
This study aims to determine the effect of taxpayer awareness, tax sanctions and perception of tax justice on taxpayer compliance. Independent variables in this study are tax awareness, tax sanctions and perception of tax justice while the dependent variable in this study is taxpayer compliance. the primary data are used through questionnaires. Respondent in this study are taxpayers registered in KPP Pratama Jakarta Kebayoran Baru Empat. The number of questionnaires distributed was 100 questionnaires. Data analysis technique used in this research is multiple regression analysis. Based on the results of this study shows that the taxpayer awareness, tax sanctions and perception of tax justice have a positive and significant impact on taxpayer compliance. Keywords: Taxpayer Awareness, Tax Sanctions, Perception of Tax Justice, Taxpayer Compliance. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, sanksi perpajakan dan persepsi keadilan pajak terhadap kepatuhan wa...
suci andriani, 2021
Impact of Moderating Preferences on Taxpayer Compliance affecting taxpayer compliance is very important to implement. The purpose of this study was to examine the effect of understanding tax regulations, the application of a modernization system of tax administration on taxpayer compliance with risk preferences. In particular, this study aims to examine the moderating effect of the understanding factor, on taxpayer compliance, and administrative modernization. The data in this study are primary data and were obtained using research instruments in the form of questionnaires which were distributed directly or via google form to respondents containing 100 question items measured using a Likert scale. Data were analyzed using moderated regression analysis (MRA). The results of the study show empirical evidence that the understanding of tax regulations has a positive and no partial effect on taxpayer compliance, while the implementation of the tax administration modernization system partially has effect on taxpayer compliance. Risk preferences are not able to moderate tax understanding but can moderate the implementation of the tax administration modernization system on taxpayer compliance
Abstrak: Meskipun jumlah wajib pajak dari tahun ke tahun semakin bertambah namun penerimaan pajak di Indonesia masih rendah,kendala tersebut adalah kepatuhan wajib pajak (tax compliance). Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi wajib pajak orang pribadi dalam membayar pajak pada Kantor Pelayanan Pajak (KPP) Pratama Surabaya Rungkut dengan menggunakan beberapa variabel bebas yang juga pernah digunakan dalam penelitian sebelumnya seperti kesadaran membayar pajak, sanksi perpajakan, pengetahuan serta pemahaman tentang peraturan perpajakan, persepsi efektivitas tentang peraturan perpajakan, dan kualitas pelayanan fiskus.Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi (WPOP) yang ada di KPP Pratama Surabaya Rungkut. Berdasarkan data dari KPP hingga akhir bulan September 2014 tercatat sebanyak 45.200 WP OP yang merupakan WP OP efektif. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 100 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket (kuesioner). Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda.Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa kesadaran membayar pajak dan persepsi efektivitas sistem perpajakan memiliki pengaruh positif yang signifikan terhadap kepatuhan wajib pajak, sedangkan sanksi perpajakan, pengetahuan serta pemahaman tentang peraturan perpajakan dan kualitas pelayanan fiskus tidak memiliki pengaruh yang signifikan.
TAX AMNESTY IMPLEMENTATION, 2017
This research aims to know (1) the influence of The Implementation of Tax Amnesty against the level of compliance of Taxpayers in the city area of Central Jakarta, (2) Knowledge of Taxation against the influence of the level of compliance by Taxpayers in the city area of Central Jakarta, (4) Tax Sanctions against influence of the level of compliance by Taxpayers in the city area of Central Jakarta, as well as (4) influence the implementation of Tax Amnesty, knowledge of taxation, Taxation and witnesses together against the level of compliance of Taxpayers in the city area of Central Jakarta. The population in this research is the whole of the tax services office in the region of Jakarta City Retail Center. The number of samples takenas many as four of the tax services office in the region of Jakarta City Retail Centre, the number of respondents in this study as many as 150 people personal taxpayers spread over four Tax Services Office Pratama, Central Jakarta. Data collection techniques used in this research is purposive sampling. A data analysis method used in this research is descriptive statistics, test data quality, analysis of multiple linear regression, classic assumption test, and a test of the hypothesis. The results showed that there is influence between the implementation of Tax Amnesty (X 1) against level of Taxpayer Compliance (Y) and p-value 0.000 < 0.05. Knowledge of taxation (X 2) against the level of Taxpayer Compliance (Y) and p-value 0.001 < 0.05. And taxation (X 3) Sanctions against the Taxpayer Compliance Rate (Y) and p-value of 0.049 < 0.05.
INFO ARTIKEL This study aims to examine the influence of tax knowledge, firmness of tax sanctions, and tax amnesty against about obedience to taxpayer. This study focus on taxpayers every people who were in district of Bantul to know: (1) Influence of knowledge about obedience taxpayer, (2) Influence of assertiveness tax sanctions to taxpayer, and (3) Influence of tax amnesty against of docility taxpayers. Used data is the primary data from the spread of the questionnaire to 127 respondents and data that can be processed as much as 85 questionnaires. Method of sample collection is use convenience sampling. Technique used data analysis is the technique of regressing linear doubled. Regression test results showed that (1) knowledge of tax that influence of positive and significant about obedience taxpayers, (2) assertiveness tax sanctions that influence of positive and significant about obedience taxpayers, and (3) tax amnesty influential positive and significant about obedience taxpayers. The magnitude of the influence variable independent seen from the value of the coefficient determination (R 2) of 0,509, which means that the knowledge of tax, assertiveness sanctions taxes, and tax amnesty give the influence of positive towards of docility taxpayers of 50,9. Keywords: The knowledge of taxes, assertiveness taxes sanctions, tax amnesty and assertiveness taxpayers. PENDAHULUAN Ekonomi di Indonesia belum dapat mewujudkan masyarakat yang adil dan makmur banyak pembangunan nasional yang masih kurang, bahkan fasilitas-fasilitas umum seperti jalan raya, puskesmas dan lembaga masyarakat lainnya yang perlu diperbaiki. Masyarakat seringkali mengeluh dan tidak puas akan kebijakan pemerintah dalam hal pembangunan nasional. Kondisi tersebut dipengaruhi oleh ketidakpatuhan para wajib pajak yakni masyarakat itu sendiri dalam membayar pajak. Pajak juga merupakan penghasilan negara yang nantinya akan dikembalikan kepada masyarakat berupa fasilitas-fasilitas umum. Namun banyak masyarakat yang tidak tahu akan hal tersebut. Masyarakat perlu mengetahui peranan pengetahuan pajak dengan benar. Hal ini sangatlah penting demi kemajuan pajak di Indonesia.
E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 2020
Pajak merupakan sumber pendapatan negara yang memberikan kontribusi terbesar dalam mendukung APBN. Namun, penerimaan negara dari pajak di Indonesia belum optimal. Ketidakoptimalan tersebut karena masih rendahnya tingkat kepatuhan Wajib Pajak dalam melaksanakan kewajiban perpajakannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pemahaman peraturan perpajakan, tarif pajak, dan kualitas pelayanan terhadap Kepatuhan Wajib Pajak secara simultan dan parsial. Wajib Pajak Orang Pribadi Non Karyawan yang tercatat wajib SPT di KPP Pratama Cibinong merupakan populasi dalam penelitian ini. Penelitian ini menggunakan convenience sampling dengan jumlah sampel sebanyak 72 orang. Data penelitian ini dianalisis dengan analisis statistik deskriptif dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, yang mempengaruhi kepatuhan Wajib Pajak hanya tarif pajak dan kualitas pelayanan. Sedangkan secara simultan, pemahaman peraturan perpajakan, tarif pajak, d...
JURNAL ECONOMINA, 2022
dengan teknik penentuan sampel yaitu Cluster Random Sampling dan diperoleh 150 responden. Data yang digunakan adalah data primer dengan menggunakan Kuesioner. Analisis data menggunakan regresi linier berganda menggunakan aplikasi SPSS versi 26. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi, pengetahuan perpajakan berpengaruh terhadap kepatuhan orang pribadi, penerapan e-filing berpengaruh terhadpa kepatuhan orang pribadi. Secara simultan, kesadaran wajib pajak, pengetahuan perpajakan, dan penerapan e-filing berpengaruh terhadap kepatuhan wajib pajak orang pribadi. ABSTRACK: Taxpayer compliance is a condition when the taxpayer understands or tries to understand all the provisions of the tax laws and regulations, fills out tax forms completely and clearly, calculates the amount of tax payable correctly, and pays the tax payable on time. The purpose of this study is to determine whether the understanding of taxpayers, taxpayer awareness, and e-Filling systems have a significant influence on the compliance of individual taxpayers registered with the Jakarta Tax Office either partially or simultaneously.