Analisis Faktor-Faktor yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Lingkungan Kantor Pelayanan Pajak Pratama, Tigaraksa Tangerang

Authors

  • Maya Tantio Dharma Bina Nusantara University
  • Stefanus Ariyanto Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v5i2.1008

Keywords:

Taxpayers, tax compliance, taxpayer ID

Abstract

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 Pratama Tax Office area. Data were obtained through questionnaire and processed and analyzed using parametric statistical tests and multiple linear regression with 4 independent variables and one dependent variable resulted in the conclusion that the factors that most influence taxpayer compliance in carrying out its tax liability is the use of sanctions against taxpayers who do not carry out its obligations under applicable legislation.

Dimensions

Plum Analytics

Author Biographies

Maya Tantio Dharma, Bina Nusantara University

Accounting and Finance Department

Stefanus Ariyanto, Bina Nusantara University

Accounting and Finance Department

References

BPS. (n.d.). Realisasi Penerimaan Negara (Milyar Rupiah), 2007-2014. Diakses dari

http://www.bps.go.id/tab_sub/view.php?tabel=1&daftar=1&id_subyek=13

Hasan. (2013, 18 November). Slogan Merakyat, Pajak Meningkat. Diakses dari

http://www.pajak.go.id/content/article/slogan-merakyat-pajak-meningkat

Hidayat, W., dan Nugroho, A. A. (2010). Studi empiris Theory of Planned Behavior dan pengaruh kewajiban moral pada perilaku ketidakpatuhan pajak wajib pajak orang pribadi. Jurnal Akuntansi dan Keuangan, 12(2).

Peraturan Menteri Keuangan Republik Indonesia Nomor 192/PMK.03/2007 pasal 1.

http://www.ortax.org/ortax/?mod=aturan&page=show&id=13038. Diunduh 27 Desember

Permadi, T., Nasir, A., dan Anisma, Y. (2013). Studi kemauan membayar pajak pada wajib pajak orang pribadi yang melakukan pekerjaan bebas (kasus pada KPP Pratama Tampan Pekanbaru). Jurnal Ekonomi, 21(2), 1–18. Diakses 14 Januari 2014 dari

http://ejournal.unri.ac.id/index.php/JE/article/view/1750/1722

Resmi, S. (2011). Perpajakan: Teori dan Kasus. Buku 1 Edisi 6. Jakarta: Salemba Empat.

Downloads

Published

2014-11-28
Abstract 1496  .
PDF downloaded 4537  .