Kualitas Pelayanan Pajak Berdasarkan Persepsi Wajib Pajak
DOI:
https://doi.org/10.21512/tw.v9i2.719Keywords:
taxation modernization, service quality, KPP Madya BandungAbstract
Nation independence is characterized by its ability to finance development from taxation. Every citizen fulfilling objective requirements has an obligation to pay tax and therefore categorized as Wajib Pajak (Tax Payer). But in real practices, many people hide their income in order to avoid tax payment, moreover the decline of tax revenue influences the nation’s ability to finance its sustainable development and managing the country. This condition causes Direktorat Jenderal Pajak (DJP) to enhance itself by modernizing administration and tax services. The implementation of this modernization concept in Bandung includes the development of Kantor Pelayanan Pajak (KPP) Madya Bandung. This research is done to know whether the modernization of taxation increases the service quality in KPP Madya compared to the previous service quality in the KPP. The data in this research are collected by closed questionnaire distributed to Wajib Pajak registered in KPP Madya Bandung as respondents. Sample is designated based on Simple Random Sampling technique. Hyphotheses are tested by parametric statistic paired samples t-test with an error level of 5%. The result of this research is that the service quality based on Wajib Pajak’s perception after the modernization in KPP Madya Bandung is better than before the modernization in the KPP previously.
Plum Analytics
References
Antara News. (2007, 25 November). Pertumbuhan penerimaan pajak 2008 lebih rendah dari 2007, Jakarta: Antara News. Diakses 10 Juni 2009, dari http://www.antara.co.id/view/?i=1196006845&c=EKB&s=
Bisnis Indonesia. (2009, 1 April). Tingkat kepatuhan wajib pajak tetap rendah, Jakarta: Bisnis Indonesia.
Burton, R. (2005). Menuju wajib pajak patuh. Jurnal Perpajakan Indonesia, 5(1), Agustus 2005, 4-6.
Daniel, W. (2009, 21 Januari). Pertumbuhan tax ratio 2008 di atas rata-rata tahunan. Detik Surabaya. Diakses 21 Januari 2009, dari http://surabaya.detik.com/read/2009/01/21/12 5339/1072069/9/pertumbuhan-tax-ratio-2008-di-atas-rata-rata-tahunan.
Hutagaol, J. (2005). Self assessment: Implementasi dan kendalanya. Jurnal Perpajakan Indonesia, 4(4), Januari 2005, 24 – 26.
Hutapea, D. (2005). Analisa perbandingan kualitas pelayanan sebelum dan sesudah terdaftar di KPP wajib pajak besar (LTO). Skripsi, Bandung: Universitas Padjadjaran.
Hutasoit, E, tim Marabunta. (2009, 31 Maret). Pajak itu bagian dari bisnis”. Diakses 31 Maret 2009, dari http://www.pajak.go.id/index.php?option=com_content&view=article&id=9196:pajak -itu-bagian-dari-bisnis-selasa-31-maret-2009&catid=91:berita&Itemid=182.
Keputusan Menteri Keuangan Republik Indonesia Nomor 65/KMK.01/2002 tentang Organisasi dan Tata Kerja Kantor Wilayah Direktorat Jenderal Pajak Wajib Pajak Besar dan Kantor Pelayanan Pajak Wajib Pajak Besar.
Keputusan Menteri Keuangan Republik Indonesia Nomor 382/KMK.03/2002 tentang Perubahan Keputusan Menteri Keuangan Nomor 222/KMK.03/2002 tentang Kode Etik Pegawai di Lingkungan Direktorat Jenderal Pajak Departemen Keuangan.
Keputusan Menteri Keuangan Republik Indonesia Nomor 519/KMK.01/2003 tentang Perubahan Lampiran I, II, III, IV, dan V Keputusan Menteri Keuangan Nomor 443/KMK.01/2001 tentang Organisasi dan Tata Kerja Kantor Wilayah Direktorat Jenderal Pajak, Kantor Pelayanan Pajak, Kantor Pelayanan Pajak Bumi dan Bangunan, Kantor Pemeriksaan dan Penyidikan Pajak, Kantor Penyuluhan dan Pengamatan Potensi Perpajakan.
Keputusan Menteri Keuangan Republik Indonesia Nomor 587/KMK.01/2003 tentang Kantor Wilayah Direktorat Jenderal Pajak Jakarta Khusus, Kantor Wilayah Direktorat Jenderal Pajak Wajib Pajak Besar, Kantor Pelayanan Pajak di Lingkungan Kantor Wilayah Direktorat Jenderal Pajak Jakarta Khusus, dan Kantor Pelayanan Pajak di Lingkungan Kantor Wilayah Direktorat Jenderal Pajak Wajib Pajak Besar.
Keputusan Menteri Keuangan Republik Indonesia Nomor 254/KMK.01/2004 tentang Organisasi dan Tata Kerja Kantor Wilayah Direktorat Jenderal Pajak Jakarta I, Kantor Pelayanan Pajak Madya, dan Kantor Pelayanan Pajak Pratama di Lingkungan Kantor Wilayah Direktorat Jenderal Pajak Jakarta.
Keputusan Direktur Jenderal Pajak No. KEP-57/PJ./2007 tentang Perubahan atas Keputusan Direktur Jenderal Pajak Nomor Kep-25/PJ./2007 tentang Tempat Pendaftaran dan Pelaporan Usaha Bagi Wajib Pajak Tertentu pada Kantor Pelayanan Pajak Madya Bandung
Kiswara, E. (2009, 5 Januari). Reformasi pajak di tahun baru. Suara Merdeka. Diakses 10 Juni 2009, dari http://www.suaramerdeka.com/smcetak/index.php?fuseaction=beritacetak.detailberita cetak&id_beritacetak=45996.
Kotler, P., and Keller, K.L. (2008). Marketing management, 13th ed., New Jersey: Prentice Hall.
Kurniawan, M.C. (2008). Evaluasi mekanisme administrasi perpajakan terhadap kinerja kantor pajak (studi kasus pada DJP Kanwil Pajak, Jakarta Pusat). Skripsi. Bandung: Universitas Katolik Parahyangan.
Nurmimi. (2009, 18 Mei). Administrasi perpajakan amburadul. BUMN Watch. Diakses 10 Juni 2009, dari http://bumnwatch.com/i09/administrasi-perpajakan-amburadul.
Pandiangan, L. (2008). Modernisasi dan reformasi pelayanan perpajakan berdasarkan UU terbaru, Jakarta: Elex Media Komputindo.
Sekaran, U. (2003). Research methods for business: A skill building approach, 4th ed., New York: John Wiley & Sons, Inc.
Sevilla, C.G., Jesus A.O., Twila G.P., Bella P.R, dan Gabriel G.U. (1993). Pengantar metode penelitian. Diterjemahkan oleh Alimuddin Tuwu, Jakarta: UI-Press, Universitas Indonesia.
Sirait, D. (2005). Improving tax collection in Indonesia. Jurnal Keuangan Publik, 3(1), Mei 2005, 63–94.
Siregar, M.A. (2006). Pengaruh kualitas pelayanan pajak terhadap kepatuhan wajib pajak (studi kasus di KPP Pratama). Skripsi, Bandung: Universitas Padjadjaran.
Sugiyanto. (2005, 15 Februari). Konservatisme kebijakan fiskal dan reformasi sistem perpajakan. Suara Merdeka. Diakses 10 Juni 2009, dari http://know.brr.go.id/dc/news/2005/02/ 20050215_SuaraMerdeka_015280.html.
Suryadi. (2006). Model hubungan kausal kesadaran, pelayanan, kepatuhan wajib pajak dan pengaruhnya terhadap kinerja penerimaan pajak: Suatu survei di wilayah Jawa Timur. Jurnal Keuangan Publik, 4(1), April 2006, 105 - 121.
Zeithaml, V.A., Parasuraman, A., and Leonard L.B. (1990). Delivering quality service balancing customer perceptions and expectations, New York: The Free Press.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)
