Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Batam Selatan (original) (raw)

Faktor-Fator yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Badung Utara

E-Jurnal Akuntansi, 2018

This study consists of 4 independent variables namely the level of understanding of taxpayers, tax sanctions, taxpayer environment, and taxpayer awareness. While the dependent variable is the level of taxpayer compliance. The purpose of the study is to obtain empirical evidence of the influence of the level of understanding of taxpayers, tax penalties, taxpayer environment, and taxpayer awareness at the level of individual taxpayer compliance. The study was conducted at Tax Office Pratama Badung Utara. Samples obtained as many as 100 respondents based on random sampling technique that is taking the respondents randomly.The analysisstechnique is used multiple linearrregression analysis. The resultsoof this study indicateethat the influence of the level of understanding taxpayers haveaaa positive effect on taxpayer complianceelevel. Taxation sanctions, taxpayer environment, and taxpayeraawareness have a negative effect on taxpayer compliance level. Keywords:understanding of taxpayers,...

Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada KPP Pratama Surakarta)

2016

This research was intended to analyze the effect of sunset policy, tax amnesty, and good governance on taxpayer compliance in Majalaya primary tax office. The population in this study are all registered taxpayer (corporate and individual taxpayer) in Majalaya primary tax office. The number of samples in this study amounted to 110 respondents. Sampling was done using probability sampling methods. Method of data analysis used in this research was by using validity test, reliability test, classic assumption test, multiple regression analysis, the coefficient of correlation, the coefficient of determination (R 2 test), F-test, and t-test. Based on researches results, it can be concluded that simultaneously sunset policy, tax amnesty and good governance have an effect on taxpayer compliance. While partially, sunset policy and tax amnesty hasn't effect on taxpayer compliance, different from good governance which have positive and significant impact to taxpayer compliance.

Analisis Faktor-Faktor Kepatuhan Wajib Pajak Orang Pribadi Pelaku Usaha Pada KPP Pratama Salatiga

Berkala Akuntansi dan Keuangan Indonesia

Tujuan dari penelitian ini yaitu untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak orang pribadi dengan diberlakukannya PP No. 46 Tahun 2013. Selain itu, penelitian ini juga bertujuan untuk menganalisis interaksi antara sikap, norma subyektif, dan kontrol perilaku yang dipersepsikan. Jumlah sampel yang digunakan adalah 103 orang wajib pajak orang pribadi pelaku usaha tertentu yang terdaftar pada KPP Pratama Kota Salatiga. Teknik pengambilan sampel dengan cara purposive sampling untuk selanjutnya diolah menggunakan SPSS AMOS 22.0. Hasil penelitian ini menunjukkan bahwa (1) tidak terdapat interaksi atau hubungan antara sikap, norma subyektif dan kontrol perilaku yang dipersepsikan; (2) sikap berpengaruh positif secara signifikan terhadap niat untuk berperilaku patuh; (3) norma subyektif tidak berpengaruh signifikan terhadap niat berperilaku patuh; (4) kontrol perilaku yang dipersepsikan berpengaruh positif secara signifikan terhadap niat berperilaku patuh; (5) k...

Faktor–Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi DI KPP Wilayah Jakarta Utara

MEDIA BISNIS, 2021

The Objective of the research is to determine effect of taxpayer awareness, tax sanction, knowledge and understanding of taxation, tax socialization, service quality of tax authorities and implementation of e-filing system against individual taxpayer compliance in KPP North Jakarta area. Object used in this research isindividual taxpayer have Taxpayer Registration Number and registered in KPP North Jakarta area. The samples in this research consists 118 taxpayer respondents. The method of sample in this research used conveniencesampling method. The result showed that variable taxpayer awareness, knowledege, and understanding of taxation has influenced against individual taxpayer compliance. While other variables as tax sanction, service quality of tax authorities, implementation of e-filing system, tax socialization has not influenced against individual taxpayer compliance.

Determinan Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Makassar Utara

Economix, 2019

This study aims to : (1) analyze the effect of tax sanctions on taxpayer compliance of individuals in KPP Pratama Makassar Utara; (2) to analyze the influence of taxpayers' consciousness on personal taxpayer compliance within KPP Pratama Makassar Utara; (3) to analyze the knowledge of tax benefits on personal taxpayer compliance within KPP Pratama Makassar Utara; (4) to analyze the quality of tax service to the taxpayer compliance of individuals in KPP Pratama Makassar Utara. This study was conducted by quantitative methods. Data obtained from the office of KPP Pratama Makassar Utara recorded as many as 81.604 individual taxpayers registered. Data used in this research were the primary data and secondary data. Data collection techniques used in this study were : questionnaire and documentation. The researcher used multiple regression as an analytical tool by using SPSS application. The result of the research shows that : (1) the tax sanction has a significant positive effect on taxpayer compliance of individual person; (2) the awareness of paying taxes has a significant positive effect on the taxpayer compliance of individuals; (3) the tax knowledge has a significant positive effect on the taxpayer compliance of the individual; (4) the quality of fiscal services has a significant positive effect on the taxpayer compliance of individuals. This means that the tax sanctions, taxpayer awareness, taxation knowledge, and the quality of tax service may affect individual taxpayers to carry out their tax obligations and encourage tax revenues in paying taxes by individual taxpayers.

Analisis Faktor Faktor Layanan Pajak Terhadap Wajib Pajak Orang Pribadi DI KPP Batam Selatan

2021

E-filing, e-billing and e-spt are part of the online-based tax service system issued by the Directorate General of Taxes as a modernization step in fulfilling tax obligations and to improve taxpayer compliance. The purpose of this study was to analyze how much influence e-filing, e-billing and e-like on the compliance of individual taxpayers in KPP Pratama Batam Selatan. This data collection was carried out by means of a questionnaire measured by a Likert scale. The total respondents of this study were 100 respondents who were calculated using the Slovin formula. The data analysis method used in this research is quantitative data analysis with multiple linear regression analysis techniques. The results of this study indicate that the e-filing and e-spt variables have a significant effect on individual taxpayer compliance at KPP Pratama Batam Selatam. While the e-billing variable does not have a significant effect on individual taxpayer compliance at KPP Pratama Batam Selata

Faktor - Faktor yang Mempengaruhi Kepatuhan Pelaporan Wajib Pajak Orang Pribadi (Studi Kasus di Wilayah KPP Pratama Biak Numfor)

Lensa Ekonomi, 2022

This research aims to determine the influence of taxpayer awareness, knowledge and understanding of taxpayers, perception of the effectiveness of the tax system, sanctions and motivation for the compliance of private taxpayers in the primary KPP (tax service office) Biak Numfor. The population in this study is the entire taxpayer of private persons registered with the Biak Numfor paratama KPP, which is 15,862. The sample in this study was taken by a simple random sampling method using the slovin formula so that a sample of 100 people was taken. The data collected is processed using SPSS 22 by applying multiple linear regression analysis methods. The results showed that awareness, knowledge and understanding, perception of effectiveness, motivation and tax sanctions affected taxpayer compliance with the primary KPP Biak Numfor.where Adjusted R Square of 0.706 shows that 70.6% of taxpayer awareness, knowledge and understanding of taxpayers, perception of the effectiveness of the tax system, sanctions and motivation affect taxpayer compliance while the perception of 29.4% is explained in variables outside this study.

Optimalisasi Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Makassar Utara

Jurnal Office

Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Makassar Utara. Metode penelitian yang digunakan adalah deskriptif kuantitatif, yaitu penelitian yang dilakukan untuk mengetahui nilai variabel mandiri, baik satu variabel atau lebih (independen) tanpa membuat perbandingan, atau menghubungkan dengan variabel yang lain. Teknik pengumpulan data dengan menggunakan populasi dan sampel. Populasi yang digunakan pada penelitian ini adalah seluruh jumlah Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Makassar Utara. Sampel yang peneliti gunakan yaitu, Wajib Pajak yang tedaftar dari tahun pajak 2014 sampai dengan tahun pajak 2016 di Kantor Pelayanan Pajak Pratama Makassar Utara. Hasil penelitian menunjukkan tingkat kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Makassar Utara belum optimal, karena dalam pelaporan Surat Pemberitahuan tahunan Pajak di Kantor Pelayanan Pajak Pratama Makassar...

Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak di KPP Pratama Depok Sawangan

Konferensi Riset Nasional Ekonomi Manajemen dan Akuntansi, 2021

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh pemeriksaan pajak, kesadaran membayar pajak, dan persepsi efektivitas sistem perpajakan terhadap kepatuhan Wajib Pajak di KPP Pratama Depok Sawangan. Penelitian ini menggunakan kuantitatif dengan sampel adalah Wajib Pajak yang terdaftar di KPP Pratama Depok Sawangan. Penentuan sampel menggunakan teknik Proportionate Stratified Random Sampling, yaitu sampel tersebut akan dipilih secara acak dengan memperhatikan strata atau tingkatan yang terdapat pada populasi secara proposional yang mana jumlah sampel pada penelitian ini berjumlah 120 sampel. Unit analisis dan populasi dari yang terdaftar di KPP Pratama Depok Sawangan sebagai Wajib Pajak Badan dan Wajib Pajak Orang Pribadi, baik Pengusaha Tertentu (WP OP PT) atau memiliki usaha bebas maupun Wajib Pajak Orang Pribadi Karyawan yang mempunyai NPWP. Pengujian hipotesis ini menggunakan regresi linear berganda dengan bantuan SPSS versi 26. Maka dapat diketahui hasil dari penelitian adalah terdapat pengaruh signifikan positif antara semua variabel independen yaitu pemeriksaan pajak, kesadaran membayar pajak, dan persepsi efektivitas sistem perpajakan terhadap variabel dependen kepatuhan Wajib Pajak.

Pengaruh Pelaksanaan Penagihan Pajak Dan Self Assessment System Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Batam

Jurnal Kajian Akuntansi dan Auditing, 2021

The purpose of this study is to determine the effect of the variable (X1) is the implementation of tax collection and variable (X2) that is Self Assessment System to (Y) taxpayer compliance. The object of this research is KPP Pratama Batam, which is specially in KPP Pratama area of ​​North Batam. In this research, sampling technique is done by Random Sampling method, using Solvin formula which produce 100 respondent / sample. Data analysis technique using SPSS (Statistical Package for the Social Science) version 22. The result of this research is the implementation of tax collection (X1) and self assessment system (X2) has a significant effect on taxpayer compliance (Y)