Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Bitung

Abstract

Taxes have been becoming one of many issues dealt in a country. One of the country’s incomes comes from taxes, without societies there will be no taxes. Taxes could be defines as a collection done by the government in the purpose of creating a prosperous society, based on the written law about collections, government does not given immediate contraception to the taxers. This research was done in Bitung City, that aim to explain about effect of taxpayer the awareness , the quality of tax authorities services and taxes punishment for the obedience of an individual must pay. This research used quantitative research with 100 samples taken from all taxpayer population at KPP Pratama Bitung. The research’s method used in this research is double linear regression, data qualities test, classic assumptions test, hypothesis testing (subject t and subject F). This research’s method uses a SPSS software version 23. The hypothesis research’s result partially (subject t) awareness of taxpayer, tcount = 5.045 and ttable = 1.984 so Ha1 get accepted then the awareness of taxpayer impacting the must pay obedience. Tax authorities service, tcount = 1.587 and ttable = 1.984 so Ha2 denied then the tax authorities service does not impacting the taxpayer obedience. Taxes punishment tcount = 1.554 and ttable = 1.984 so Ha3 denied than the tax authorities punishment does not impacting the taxpayer obedience.Keywords : Awareness of taxpayer, Quality of Tax Authorities and Tax Punishment towards the Obedience of Taxpayer Personally.

Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, Dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sistem Informasi Sebagai Variabel Intervening

“…Beberapa penelitian sebelumnya yang telah menguji kepatuhan wajib pajak orang pribadi di antaranya sosialisasi pajak (Arviana & Indrajati, 2018;Devi & Purba, 2019;Pujilestari et al, 2021;Putri & Nurhasanah, 2019;Rahmat et al, 2020;Samadiartha & Darma, 2017;Sesarista, 2020;Warouw et al, 2015), sanksi pajak (Annisah & Susanti, 2021;Arviana & Indrajati, 2018;Bahri et al, 2018;Ngadiman & Huslin, 2015;Pravasanti & Pratiwi, 2020;Rahmat et al, 2020;Rusmawanti & Wardani, 2015;Sarasawati et al, 2018;Siamena et al, 2017;Tulenan et al, 2017), kesadaran pajak (Arviana & Indrajati, 2018;Nugroho et al, 2016;Patmasari et al, 2016;Sa'diyah et al, 2021;Siamena et al, 2017;Tan et al, 2021;Tulenan et al, 2017), Peran Mediasi Sistem Informasi Dalam Hubungan Sosialisasi Pajak, Sanksi Pajak, Kesadaran Pajak Dan Kepatuhan Wajib Pajak Orang Pribadi Haryanto, Firmansyah A., Trisnawati E. Jurnal Pajak Indonesia Vol.6, No.1, (2022), Hal.130-142 Halaman 132 pelayanan pajak (Ardiyansyah et al, 2016;Ariani & Biettant, 2019;Arviana & Indrajati, 2018;Bahri et al, 2018;Pravasanti & Pratiwi, 2020;Sa'diyah et al, 2021;Tulenan et al, 2017), peraturan perpajakan (Bahri et al, 2018;Fitria & Supriyono, 2019;Mareti & Mulyani, 2019;<...…”

“…Sanksi pajak merupakan bentuk konsekuensi atas ketidakpatuhan wajib pajak. Arviana & Indrajati (2018), Ngadiman & Huslin (2015), Pravasanti & Pratiwi (2020), Rusmawanti & Wardani (2015), dan Siamena et al (2017) berpengaruh positif terhadap kepatuhan wajib pajak, Annisah & Susanti (2021), Bahri et al (2018), Rahmat et al (2020), Sarasawati et al (2018), Tulenan et al (2017) menyimpulkan bahwa sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak. Adanya inkonsistensi hasil pengujian sebelumnya mendorong pengujian kembali sanksi pajak terhadap kepatuhan wajib pajak perlu untuk dilakukan.…”

“…Kesadaran pajak merupakan kondisi di mana wajib pajak secara sadar berkeinginan untuk memenuhi kewajiban perpajakannya secara tepat waktu (Tan et al, 2021). Arviana & Indrajati (2018), Nugroho et al (2016), Patmasari et al (2016), Sa'diyah et al (2021, Siamena et al (2017), Tulenan et al (2017) menyimpulkan bahwa kesadaran pajak berpengaruh positif terhadap kepatuhan wajib pajak. Sementara itu, Tan et al (2021) menyimpulkan bahwa kesadaran pajak tidak berpengaruh terhadap kepatuhan wajib pajak.…”

“…Hasil pengujian hipotesis menunjukkan bahwa kesadaran pajak berpengaruh positif terhadap kepatuhan wajib pajak. Hasil pengujian ini sejalan dengan Arviana & Indrajati (2018), Nugroho et al (2016), Patmasari et al (2016), Sa'diyah et al (2021, Siamena et al (2017), dan Tulenan et al, 2017), namun tidak sejalan dengan temuan Tan et al (2021). Kesadaran pajak merupakan faktor internal yang muncul dari diri individu wajib pajak dalam memenuhi kewajiban perpajakannya.…”

Hotel and Restaurant Tax Domination as a Source of Local Revenue of Badung Regency: A Study Amidst the Covid-19 Pandemic Era

“…According to Tulenan, Sondakh, & Pinatik (2017), taxpayer awareness represents "the condition in which taxpayers know, understand and implement taxation provisions correctly and voluntarily". In line with this view, (Susilawati & Budiartha, 2013) reveal that given that the taxpayers do not receive direct counterachievement from their obligations, a willingness and sincerity of taxpayers to fulfill their obligations is required.…”