Pengaruh Pemeriksaan dan penagihan Pajak Terhadap Efektivitas Penerimaan Pajak Pada Kantor Pelayanaan Pajak (KPP) Pratama Makassar Barat.

Rosita, Syarifa; Lalo, Annas; Jamali, Hisnol

doi:10.55606/jekombis.v1i3.489

Cited by 2 publications

(4 citation statements)

References 1 publication

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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: Resultssupporting

confidence: 88%

“…The same research results were obtained by Rosita, et al (2022) [14] where the research results obtained stated that tax audits had no positive and significant effect on the effectiveness of tax revenues. Similar results were also obtained in Monica and Andi's research (2018) [4] which argued that auditing had a significant negative effect on corporate tax compliance.…”

Section: облік і оподаткуванняsupporting

confidence: 76%

“…Different research results were put forward in research conducted by Yanto, et al (2020) [13] where the results of his research stated that tax audits had a positive and significant effect on hotel and restaurant tax compliance in Jepara Regency.…”

Section: облік і оподаткуванняmentioning

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: Resultssupporting

confidence: 88%

Section: облік і оподаткуванняsupporting

confidence: 76%

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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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“…Hasil dari penelitian sebelumnya oleh Sujatmiko (2011), Sukirman (2011) dan Fahrul (2016) yang menyatakan bahwa kedua variable yangmeliputi upaya pemeriksaan dan penagihan pajak mampu memberikan dampak yang signifikan dan sukses terhadap proses penerimaan pajak.…”

Section: Pendahuluan Latar Belakangunclassified

Pengaruh Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak

Teri

Rura

2023

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Penelitian ini bertujuan untuk menganalis pengaruh antara pemeriksaan pajak dan penagihan pajak terhadap penerimaan pajak. Populasi yang digunakan dalam penelitian ini adalah seluruh pegawai pajak yang bekerja di Kantor Pajak Pratama Makassar Selatan. Metode pengambilan sampel adalah sampel jenuh sehingga seluruh sampel yang digunakan adalah seluruh populasi. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa pemeriksaan pajak berpengaruh positif dan signifikan terhadap penerimaan pajak. Hal sama juga ditemukan pada hasil uji antara penagihan pajak dengan penerimaan pajak. Sehingga dapat dikatakan bahwa semakin baik pemeriksaan dan proses penagihan pajak yang dilakukan, maka akan semakin besar pula penerimaan pajak yang diperoleh.

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Pengaruh Pemeriksaan dan penagihan Pajak Terhadap Efektivitas Penerimaan Pajak Pada Kantor Pelayanaan Pajak (KPP) Pratama Makassar Barat.

Cited by 2 publications

References 1 publication

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 Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak

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