Moral Pajak, Sanksi Pajak, Penerapan E-Filling dan Kepatuhan Pajak

Nugroho, Wawan Cahyo

doi:10.24843/eja.2021.v31.i11.p16

Cited by 2 publications

(2 citation statements)

References 4 publications

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“…Moral wajib pajak merupakan motivasi yang timbul dari dalam diri individu untuk menunaikan kewajiban perpajakannya. Sanksi pajak merupakan dorongan yang berasal dari luar diri individu untuk membayar kewajiban perpajakannya (Nugroho, 2021). Dengan kata lain, individu terpaksa untuk melakukan suatu hal karena didorong oleh situasi (Jatmiko, 2006).…”

Section: Tinjauan Pustaka Dan Pengembangan Hipotesis 21 Teori Atribusiunclassified

Moral Wajib Pajak, Sanksi Pajak, Dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi (Studi Empiris Di Kantor Pelayanan Pajak Pratama Jayapura)

Jaya,

Asnawi,

Matani

2023

JAKED

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This study aims to provide empirical evidence of the effect of taxpayer morale, tax sanctions, and tax amnesty policies on individual taxpayer compliance in the city of Jayapura. This study uses control variables consisting of gender, age, education, occupation, as well as income level and NPWP ownership. This research was conducted using a survey method by distributing online questionnaires due to the COVID-19 outbreak of the Omicron variant in Indonesia and globally, distributed to 100 respondents with a population of 3.274individual taxpayers. The data analysis method used is the Structure Equation Model (SEM) approach with the Partial Least Square (PLS) method. The sampling method used is a snowball sampling technique, which is a sampling technique used to obtain samples with a rolling process from one respondent to another.Based on the examination of the results of this study, the morale of taxpayers and tax amnesty policies affect individual taxpayers' tax compliance, while tax sanctions have no effect on individual taxpayers' tax compliance in the city of Jayapura.

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Section: Tinjauan Pustaka Dan Pengembangan Hipotesis 21 Teori Atribusiunclassified

Moral Wajib Pajak, Sanksi Pajak, Dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi (Studi Empiris Di Kantor Pelayanan Pajak Pratama Jayapura)

Jaya,

Asnawi,

Matani

2023

JAKED

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“…Faktor internal lain yang dapat mempengaruhi tingkat kepatuhan wajib pajak yaitu adanya moral yang dimiliki oleh wajib pajak. Nugroho (2021) mengemukakan bahwa moral merupakan motivasi atau dorongan yang ada dalam diri sendiri untuk memenuhi kewajibannya dikarenakan wajib pajak memiliki kesadaran yang tinggi mengenai fungsi dan manfaat dari perpajakan. Moral merupakan faktor utama untuk mengetahui mengapa seseorang berperilaku jujur dalam permasalahan mengenai perpajakan (Cahyonowati, 2011).…”

Section: Pendahuluanunclassified

Analisis Kepatuhan Wajib Pajak Orang Pribadi : Sosialisasi Pajak Sebagai Variabel Moderasi

Hartinah

Kusumawati²,

Rasyid³

2022

Owner

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Revenue in the tax sector in 2021 exceeds the target set at the beginning, but is inversely proportional to the receipt of the Annual Tax Return. This study aims to determine the role of tax socialization in moderating the relationship between taxpayer awareness, taxpayer morale, service quality, and system modernization on individual taxpayer compliance. This type of research is quantitative by using a sample of 100 individual taxpayers and using incidental sampling techniques. Data analysis used multiple linear regression analysis and Moderated Regression Analysis. The results of this study indicate that taxpayer awareness and modernization of the system have a positive effect on individual taxpayer compliance, but are not influenced by taxpayer morale and service quality. Socialization as a moderating variable can strengthen the effect of taxpayer awareness and modernization of the system on taxpayer compliance, but weakens the moral influence of taxpayers on individual taxpayer compliance at the North Makassar Tax Service Office, while for service quality it proves that socialization does not moderate the effect of service quality. on the compliance of individual taxpayers at the North Makassar Primary Tax Service Office

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Moral Pajak, Sanksi Pajak, Penerapan E-Filling dan Kepatuhan Pajak

Cited by 2 publications

References 4 publications

Moral Wajib Pajak, Sanksi Pajak, Dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi (Studi Empiris Di Kantor Pelayanan Pajak Pratama Jayapura)

Moral Wajib Pajak, Sanksi Pajak, Dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi (Studi Empiris Di Kantor Pelayanan Pajak Pratama Jayapura)

Analisis Kepatuhan Wajib Pajak Orang Pribadi : Sosialisasi Pajak Sebagai Variabel Moderasi

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