Pengaruh Kebijakan E-Filing, Sanksi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Supriatiningsih, Supriatiningsih; Jamil, Firhan Saefta

doi:10.37641/jiakes.v9i1.560

Cited by 17 publications

(17 citation statements)

References 1 publication

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“…Quality services must also provide security, comfort and legal certainty, because with a penalty in the form of a fine, the taxpayer will be deterrent and there will be no delay in paying taxes. This is in line with the research by [21] who found that tax sanctions have a negative impact on tax compliance. [22] who proved that the fiscal services had a negative and significant impact on taxpayer compliance.…”

Section: The Impact Of Tax Sanctions As Moderating Variables Affectin...supporting

confidence: 91%

Increasing Tax Payer Compliance (PBB) with Tax Sanctions as Moderating Variable

Rahmawati¹,

Atichasari²,

Ristiyana³

2022

Proceedings of the 1st International Conference on Social, Science, and Technology, ICSST 2021, 25 November 2021, Tangerang, In

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The purpose of this study is to examine and also obtain empirical evidence of Increased Compulsory Compliance (Land and Building Tax/PBB) with Tax Sanctions as Moderating Variables. The sampling technique uses incidental sampling, which involved 91 respondents. Data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA) test. The results showed that the understanding of taxpayers, taxpayer awareness and tax sanctions had a positive and significant impact on PBB taxpayer compliance, while the tax service did not have an impact on PBB taxpayer compliance. In addition, tax sanctions are able to moderate by strengthening the impact of taxpayer understanding on taxpayer compliance, tax sanctions are able to moderate by weakening the impact of taxpayer awareness and fiscus service on PBB taxpayer compliance.

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Section: The Impact Of Tax Sanctions As Moderating Variables Affectin...supporting

confidence: 91%

Increasing Tax Payer Compliance (PBB) with Tax Sanctions as Moderating Variable

Rahmawati¹,

Atichasari²,

Ristiyana³

2022

Proceedings of the 1st International Conference on Social, Science, and Technology, ICSST 2021, 25 November 2021, Tangerang, In

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“…Sanksi pajak dikenakan pada seorang wajib pajak bila melakukan keterlambatan atau pelanggaran.Seperti yang telah dijabarkan sebelumnya, ada dua macam sanksi dalam pajak yaitu sanksi administrasi dan sanksi pidana.Sanksi administrasi adalah sanksi yang dikenakan dengan melakukan pembayaran kerugian finansial pada negara karena pelaksanaan ketentuan peraturan perundangundangan tidak sebagaimana mestinya. Sedangkan sanksi pidana merupakan siksaan atau penderitaan dan benteng hukum agar norma perpajakan dipatuhi (Supriatiningsih & Jamil, 2021).…”

Section: Sanksi Pajakunclassified

Pengaruh Pengetahuan pajak, sanksi pajak terhadap kepatuhan pajak pada UMKM kota Medan

Hantono

Sianturi

2022

Owner

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This research aims to look at the influence of Tax Knowledge, Tax Actionand Tax Compliance. Data collection techniques by disseminating questionnaires, while the data analyst method used is inferenceal statistics,(inductive statistics or probability statistics),is a statistical technique used to analyze sample data and the results are applied topopulations (Sugiyono in Kalnadi 2013). In accordance with the hypothesis that has been formulated, then in this study the analysis of inferential statistical data is measured using SmartPLS software (PartialLeast Square) ranging from model measurements (outermodels), the results of the study obtained a calculated value for Tax Knowledge (X1)is smaller and sig t value for Tax Knowledge (X 1) 0.124 is greater than alpha (0.05). Based on the results obtained then receive H0 and reject H1 for Tax Knowledge (X1). Thus, partially Tax Knowledge (X1) has no positive and insignificant effect on Tax Compliance (Y), indicating Tax Knowledge (X1)does not have a positive impact in improving Tax Compliance (Y). The results ofthe study obtained nilai tcalculated for Tax Sanctions (X2) of 2,759 greater than sig t value for Tax Sanctions (X2) of 0.007 smaller than alpha (0.05). Based on the results obtained, reject H0 and receive H1. Thus partially Tax Sanctions (X2)have a positive and significant effect on Tax Compliance (Y), meaning tax sanctions (X2)have a real impact in improving tax compliance (Y).

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“…Surat yang digunakan oleh wajib pajak untuk melaporkan hitungan dan membayarkan pajak, objek pajak atau bukan objek pajak, harta atau kewajiban, berdasarkan peraturan perpajakan yang berlaku merupakan pengertian dari surat pemberitahuan (Arifin & Syafii, 2019). E-Filing pajak yaitu bentuk pengambilan teknologi oleh pemerintah khususnya Direktorat Jenderal Pajak dalam hal administrasi perpajakan untuk meningkatkan pelayanan kepada wajib pajak dalam penyampaian SPT (Supriatiningsih & Jamil, 2021). Tujuan utama layanan sistem penyampaian secara e-Filing menurut (Daryatno, 2017) yaitu mendukung wajib pajak dalam memberikan fasilitas penyampaian SPT secara online (via intemet) kepada wajib pajak, agar wajib pajak orang pribadi dapat melaksanakan kewajiban bisa dari rumah atau tempatnya bekerja dengan cepat dan mudahnya pelaporan pajak.…”

Section: Pendahuluanunclassified

Penerapan E-Filing Pada Wajib Pajak Orang Pribadi Atas Pelaporan SPT Tahunan Pajak Penghasilan Di KP2KP Talaud

Pangkalangi¹,

Manaroinsong

2022

JAIM

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Pemerintah meluncurkan e-Filing untuk membantu wajib pajak melaporkan surat pemberitahuan tahunan. Tetapi, masih ada hambatan dalam penerapan e-Filing khususnya diwilayah kerja KP2KP Talaud. Penelitian ini bertujuan untuk mengetahui penerapan e-Filing pada wajib pajak orang pribadi atas pelaporan SPT tahunan pajak penghasilan di KP2KP Talaud. Penelitian ini menggunakan metode deskriptif kualitatif dimana data yang didapat berasal dari naskah wawancara, dokumen pribadi, dan observasi. Teknik analisis data menggunakan model Miles dan Hubermen. Hasil penelitian menunjukan penerapan e-filing sudah berjalan cukup baik di KP2KP Talaud. Dapat dilihat dengan meningkatnya jumlah pelaporan surat pemberitahuan tahunan wajib pajak orang pribadi. Wajib pajak juga merasa mudah, cepat, hemat biaya, serta telah melaksanakan aturan kepegawaian. Supaya bisa menggunakan e-Filing, wajib pajak harus memiliki EFIN, NPWP, dan akun DJP online. Namun dalam penerapan e-Filing masih ada hambatan yaitu jaringan internet tidak stabil, NPWP bermasalah, dan kurangnya sosialisasi.

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Pengaruh Kebijakan E-Filing, Sanksi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Cited by 17 publications

References 1 publication

Increasing Tax Payer Compliance (PBB) with Tax Sanctions as Moderating Variable

Increasing Tax Payer Compliance (PBB) with Tax Sanctions as Moderating Variable

Pengaruh Pengetahuan pajak, sanksi pajak terhadap kepatuhan pajak pada UMKM kota Medan

Penerapan E-Filing Pada Wajib Pajak Orang Pribadi Atas Pelaporan SPT Tahunan Pajak Penghasilan Di KP2KP Talaud

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