Analisis Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Dan Pengaruhnya Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Tangerang Barat

Hendrianto, Samino; Dara, Nursimah; Masturo, Masturo; Fitriani, Gita Ririn

doi:10.54259/mudima.v2i1.330

Cited by 3 publications

(4 citation statements)

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“…Different research results were put forward by Hendrianto, et al (2022) [10] who obtained research results that tax sanctions had an effect on individual taxpayer tax compliance. Similar results were also put forward by Yanto, et al (2020) [13] with the results of the study that tax sanctions had a significant positive effect on hotel and restaurant taxpayer compliance in Jepara Regency.…”

Section: Resultsmentioning

confidence: 99%

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The Role of Tax Knowledge as a Moderation in the Relationship of Tax Sanctions, Tax Audit, and Tax Amnesty Towards Corporate Tax Compliance

Zagoto,

Hutagalung,

Noviyanti Simorangkir

2023

Економіка та суспільство

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Tax is a source of state revenue that plays an important role in the development and improvement of a country's economy. According to Law Number 16 of 2009 concerning the fourth amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures in Article 1 Paragraph 1 it states that tax is a mandatory contribution to the state owed by individuals or entities that are coercive under the law, by not getting compensation directly and used for the needs of the state for the greatest prosperity of the people. Therefore, taxpayer compliance in submitting reports and paying their tax obligations is highly expected to increase state revenues from taxes. This research was conducted to determine the effect of tax sanctions, tax audits and tax amnesty on corporate tax compliance in the South Nias Regency with tax knowledge as a moderating variable. Determination of the sample in the study was carried out using the random sampling method, with the number of samples used in the study as many as 60 business entities in South Nias Regency which were registered through the Gunungsitoli KP2KP. The results of the path coefficient test show that tax sanctions and tax audits do not affect tax compliance. Tax sanctions do not have a significant effect on corporate taxpayer compliance in South Nias Regency because the level of taxpayer compliance in South Nias Regency registered at KP2KP Gunungsitoli is increasing due to public awareness of the importance of taxes to help increase state revenue and will have an impact on the improvement and development of infrastructure that will be enjoyed again by the community. Tax audits that have no effect on tax compliance are due to the better tax awareness of the community in South Nias Regency so that community compliance to fulfill their tax obligations has been carried out voluntarily. Tax amnesty has a significant effect on corporate tax compliance in South Nias Regency. The policy of implementing tax amnesty is very good to provide opportunities for taxpayers who have long hidden their assets and deliberately not reporting their tax obligations due to the fines that will be paid as a result of these violations. Tax knowledge is not able to moderate the relationship between tax sanctions, tax audits, and tax amnesty on tax compliance. The increasing level of corporate tax compliance in South Nias Regency in an action taken by taxpayers voluntarily due to awareness that arises within themselves to fulfill their tax obligations. Tax knowledge of taxpayers does not play a role or weaken the relationship between tax audits on tax compliance in South Nias Regency. Apart from being caused by ineffective tax audits carried out by tax auditors, it also caused by good tax awareness of corporate taxpayers in South Nias Regency so that taxpayers carry out their tax obligations based on the tax provisions enacted. The increased compliance of corporate taxpayers is influenced by the tax amnesty policy implemented by the Directorate General of Taxes.

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Section: Resultsmentioning

confidence: 99%

“…Tax compliance is influenced by several things, including external factors of the taxpayer and internal factors of the taxpayer (Rahayu, 2020) [3].…”

Section: Materials Provisions Consist Ofmentioning

confidence: 99%

The Role of Tax Knowledge as a Moderation in the Relationship of Tax Sanctions, Tax Audit, and Tax Amnesty Towards Corporate Tax Compliance

Zagoto,

Hutagalung,

Noviyanti Simorangkir

2023

Економіка та суспільство

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“…Sejumlah pernyataan diajukan kepada responden dan kemudian responden diminta menjawab sesuai dengan pendapat mereka. Untuk mengukur pendapat responden digunakan skala Ordinal lima angka yaitu mulai angka 5 untuk pendapat sangat isetuju (SS) dan angka 1 untuk sangat tidak setuju (STS) berdasarkan penelitian yang dilakukan (Morgan, 2016). Perinciannya adalah sebagai berikut: Angka 1 = Sangat Tidak Setuju (STS) Angka 2 = Tidak Setuju (TS) Angka 3 = Netral (N) Angka 4 = Setuju (S) Angka 5 = Sangat Setuju (SS)…”

Section: Metode Pengumpulan Dataunclassified

Pengaruh Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Wajib Pajak Terhadap Kepatuhan Wajib Pajak

Sunanta

Leonardo

2021

jsikap. jurnal. sist. inf. audit. dan perpajak.

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Sumber data yang dipakai dalam penelitian ini adalah data primer. Data primer diperoleh dengan menggunakan daftar pertanyaan berupa kuesioner yang sudah terstruktur dengan tujuan untuk mengumpulkan informasi dari wajib pajak di Desa Tegalangus. Pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan teknik nonprobability sampling, yaitu teknik pengambilan sampel yang tidak memberi peluang/kesempatan sama bagi setiap unsur atau anggota populasi untuk dipilih menjadi sampel. Analisis data yang digunakan adalah analisis regesi, uji-t dan uji-F. Pengelolaan data dengan bantuan software SPSS (Statistical Product and Service Solution) version 24. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa kesadaran wajib pajak, dan pengetahuan perpajakan wajib pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak di Desa Tegalangus.

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“…WP mendapat tekanan, apabila wajib pajak tidak mematuhi dan menaati kewajibannya. Sanksi perpajakan ditegakkan kepada WP yang tidak menyampaikan surat pemberitahuan (SPT) dengan tepat waktu (Hendrianto et al, 2022).…”

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Pengaruh Sanksi Perpajakan, Kesadaran Wajib Pajak, Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Pelaporan SPT Wajib Pajak Orang Pribadi

Amalia,

Hernawati,

Durya

et al. 2023

JIAKES

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The aim of the research is to determine the effect of tax sanctions, taxpayer awareness, and tax service quality on individual taxpayer tax return reporting compliance (Study on employees of Bank BTN Syariah KCS Semarang). The population of this study consisted of 126 respondents and used a saturated sample. The data collection technique uses print media in the form of a questionnaire distributed to employees of Bank BTN Syariah KCS Semarang. Data analysis uses descriptive statistical tests, validity & reliability tests, classical assumption tests, multiple linear regression tests, model tests and hypothesis tests. The results of the research prove that tax sanctions and the quality of tax services influence taxpayer compliance, while taxpayer awareness does not influence taxpayer compliance.

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Analisis Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Dan Pengaruhnya Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Tangerang Barat

Cited by 3 publications

References 0 publications

The Role of Tax Knowledge as a Moderation in the Relationship of Tax Sanctions, Tax Audit, and Tax Amnesty Towards Corporate Tax Compliance

The Role of Tax Knowledge as a Moderation in the Relationship of Tax Sanctions, Tax Audit, and Tax Amnesty Towards Corporate Tax Compliance

Pengaruh Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Wajib Pajak Terhadap Kepatuhan Wajib Pajak

Pengaruh Sanksi Perpajakan, Kesadaran Wajib Pajak, Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Pelaporan SPT Wajib Pajak Orang Pribadi

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