Pengaruh Pengetahuan Pajak PBB, Sikap Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak PBB (original) (raw)
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Pengaruh Pengetahuan Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak
Al-KALAM : JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN
This study aims to determine the effect of tax knowledge and tax sanctions on taxpayer compliance. The results showed that tax knowledge had an effect on taxpayer compliance, and tax sanctions also had an effect on taxpayer compliance. This proves how important knowledge of taxation is so that taxpayers understand how the rules, calculations and reporting of taxation. In addition, tax sanctions are also important to provide a deterrent effect on taxpayers who are not disciplined in paying taxes.
Pengaruh Kesadaran, Sanksi, Pengetahuan Terhadap Kepatuhan Wajib Pajak
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Penerimaan negara dari sektor pajak tiap tahunnya mengalami peningkatan, akan tetapi tidak diimbangi dengan peningkatan tax ratio. Hal ini mendorong pemerintah melakukan berbagai upaya agar tax ratio semakin naik, salah satunya yaitu meningkatkan kepatuhan wajib pajak. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran, sanksi, pengetahuan terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak (KPP) Pratama Surabaya Genteng. Jenis penelitian yang digunakan adalah kuantitatif kausal. Populasi penelitian ini adalah wajib pajak orang pribadi yang terdaftar pada Kantor Pelayanan Pajak (KPP) Pratama Surabaya Genteng. Sampel ditentukan dengan metode convinience sampling, yaitu pengumpulan informasi dari wajib pajak orang pribadi yang kebetulan ditemui oleh peneliti. Sampel yang didapat sebanyak 62 responden. Metode pengambilan data yang digunakan dalam penelitian ini adalah kuisioner dengan menggunakan skala likert 1 sampai 5 dan analisis data yang digunakan adalah analisis ...
Jurnal Ilmu dan Riset Akuntansi (JIRA), 2020
The importance of tax awareness in building state becomes factor which determine the researcher do research. Therefore, this research aimed to analyze the effect of taxpayers' awareness, tax knowledge, tax sanction and fiscal service on personal taxpayers' compliance of KPP Pratama Surabaya, Wonocolo. The research was quantitative. Moreover, the data collection technique used incidental sampling with questionnaires as its instrument. Furthermore, the questionnaires would be distributed to 120 respondents of personal taxpayers who registered on KPP Pratama Surabaya, Wonocolo as sample. Additionally, the data analysis technique used multiple linear regression. The research result concluded taxpayers' awareness had positive and significant effect on personal taxpayers' compliance. Likewise, tax knowledge had positive and significant effect on personal taxpayers' compliance. Similarly, both tax sanction and fiscal service had positive and significant effect on personal taxpayers' compliance. All of those variables had less than 0.05 value which meant many taxpayers cared and obeyed in doing tax reporting. In addition, tax knowledge was the most affected variable on taxpayers' compliance with t. counted of 6.038.
Pengaruh Pengetahuan Pajak Dan Persepsi Wajib Pajak Terhadap Kepatuhan Wajib Pajak
The Indonesian Accounting Review, 2011
The Directorate General of Taxation has done a strategic role. One of the activities is to increase the tax payer's compliance. This research attempts to see the influence of tax lmowledge, tax payer perception of 'fiscus" and criterions of tax payer of complionce toward tax payer "o*jlior"", The procedure of data collection in this research is by distributing tie questioniaires to the tax payers in Tax Services Department of East Sidoarjo drrect{rn zooz. The researchers have collected 43 questioners. The result of validity and relrability from 44 questions shows that all questions are valid and reliable. Accordingly, the resuit oynor*riity shows that data is in a normal distribution. The result of regression shows that just tax knowledge variable infiuences significantly the tax payer b compliance' From the iesult of this research, it is expected that the next researchers and academicians can provide tax lcnowledge for the students from the low level of education to the higher levei of education. The Diiectorate General of Taxotion should also increase their quality of services.
Pengaruh Pemahaman Wajib Pajak Akan Sanksi Terhadap Tax Compliance
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The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayers in Sukabumi Citty by using several independent variables such as level of understanding of taxpayer and tax penalties. The purpose of this study was to analyze the influence of understanding of the taxpayer and tax sanctions against an individual taxpayer compliance in Sukabumi City. The population of this study is individual taxpayers in Sukabumi City. Based on data from the KPP Pratama Sukabumi, until the end of 2014 there were 205.696 individual taxpayers. Sampling was done by incidental sampling method. The number of sample is 150 people. Primary data collection method used is a survey method using questionnaires media. Based on the results of the analysis undertaken concluded that: (1) Level of understanding of the taxpayer is signifi...
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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 is Taxpayer 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 environme...
2021
Kepatuhan kewajiban perpajakan dijelaskan sebagai kondisi dimana terpenuhinya semua kewajiban pajak dan pelaksanaan hak pajak dimana kepatuhan ini merupakan tindakan yang strategis dalm bentuk peningkatan penerimaan negara. Variabel-variabel dalam mengukur kepatuhan wajib pajak pada pengkajian ini adalah kesadaran wajib pajak dan sanksi pajak. Pengkajian ini mempunyai tujuan untuk mengetahui apakah kesadaran wp dan sanksi pajak berpengaruh terhadap kepatuhan wajib pajak Bumi dan Bangunan di Kelurahan Menanggal Kecamatan Gayungan Surabaya Jawa Timur. Pengkajian ini menggunakan metode pengumpulan data kuisioner dan dokumentasi. Data yang diperoleh dalam pengkajian yaitu berasal dari jawaban kuisioner responden dengan menggunakan teknik probability sampling di dapatkan 100 sampel. Teknik untuk menganalisis data di penelitian ini merupakan analisis regresi linear berganda, uji asumsi klasik, serta uji t dan uji f. Hasil yang ditujukkan dalam pengkajian ini yaitu kesadaran wajib pajak da...
Pengaruh Sanksi Perpajakan, Tarif Pajak Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak
JURNAL ECONOMINA
Penulisan ini mengkaji pengaruh Sanksi Perpajakan, Tarif Pajak dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak. Tujuan penulisan artikel ini adalah untuk membangun hipotesis tentang pengaruh antar variabel yang akan digunakan dalam penelitian lebih lanjut. Hasil penelitian ini menunjukkan bahwa (1) Sanksi Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak, (2) Tarif Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak (3) Pemahaman Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak.
Jurnal Bisnis Terapan
This study aims to determine the relationship between Tax Knowledge owned by online store owners, socialization that has been obtained, and the sanctions that have been set affect compliance in paying final income tax. The population in this study are Kpop online store owners who sell physical and Kpop merchandise. This study uses one dependent variable represented by Taxpayer Compliance and three independent variables represented by Knowledge, Socialization, and Tax Sanctions. Data was obtained by distributing questionnaires, after which the data was calculated using statistical methods with the help of the Statistical Program For Social Science (SPSS).