AbstrakJumlah wajib pajak dari tahun ke tahun semakin bertambah. Namun bertambahnya jumlah wajib pajak tersebut tidak diimbangi dengan kepatuhan wajib pajak dalam membayar pajak. Masalah kepatuhan tersebut menjadi kendala dalam pemaksimalan penerimaan pajak. Penelitian ini mengkaji tingkat kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas di Kota Samarinda dengan menggunakan beberapa variabel bebas seperti kesadaran wajib pajak, pelayanan fiskus, dan sanksi pajak. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjan bebas yang ada di Kota Samarinda. Berdasarkan data dari KPP Pratama Samarinda, hingga Juli 2016 terdapat 35.445 wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjan bebas. Pengambilan sampel dilakukan dengan metode incidental sampling. Jumlah sampel ditentukan sebanyak 100 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode survei dengan menggunakan media kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa kesadaran wajib pajak, dan sanksi pajak berpengaruh signifikan dan mempunyai hubungan positif terhadap kepatuhan wajib pajak. Sedangkan pelayanan fiskus memberikan pengaruh tidak signifikan dan mempunyai hubungan yang negatif terhadap kepatuhan wajib pajak. Kata Kunci: Kepatuhan wajib pajak, kesadaran wajib pajak, pelayanan fiskus, dan sanksi pajak The Effect of Taxpayer Awareness, Fiscal Services, and Tax Sanctions on Compliance of Individual Taxpayers Conducting Business Activities and Free Employment in Samarinda City AbstractThe 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 conducting business and professional services in Samarinda by using several independent variables such as awareness of the taxpayer, the service tax authorities and tax penalties. The population of this study is individual taxpayers conducting business and professional services in Samarinda. Based on data from the KPP Pratama Samarinda, until July 2016 there were 35.445 individual taxpayers conducting business and free job retention. Sampling was done by incidental sampling method. The number of sample is 100 people. Primary data collection method used is a survey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the results of the analysis undertaken concluded that awareness of the taxpayer, and tax penalties had significant and positive impact on taxpayer compliance. The service tax authorities had no significant and negative impact on taxpayer compliance.
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