Pengaruh Sikap Wajib Pajak Pada Pelaksanaan Sanksi Denda, Pelayanan Fiskus Dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Terhadap Wajib Pajak Restoran Orang Pribadi Di Kota Manado Dan Di Kabupaten Minahasa)

Abstract

ABSTRAKTaxes are the largest revenue source in addition to oil and gas. In the era of Indonesia's tax reform, the tax collection system is set to a self-assessment system, which gives full trust to the taxpayer to calculate, pay, and report all taxes that become his obligations. One of the obstacles that may hinder the effectiveness of tax collection is tax compliance. This is happened in every region in Indonesia, including in the Manado City and Minahasa District, which has a decrease tendency of tax compliance since 2010 until 2014 based on the data from the Dinas Pendapatan Daerah Kota Manado (Local Revenue Office of Manado City) and Dinas Pendapatan Daerah Kabupaten Minahasa (Local Revenue Office of Minahasa District). As tax authorities, these offices tried to uphold the norms of taxation by applying administrative sanctions such as fines for taxpayers who are late paying taxes in accordance with the district's legislation, but it has not been able to increase tax compliance in paying taxes. Therefore, this study is aimed to analyze the influence of the attitude of the taxpayer on the implementation of financial penalties on tax compliance, the service tax authorities on tax compliance, and tax awareness on tax compliance. By using qualitative research methods with multiple linear regression, this study concluded that the attitude of taxpayer on the implementation of financial penalties affect tax compliance, service tax authorities did not affect tax compliance, and awareness of tax affect tax compliance.

Strategy for the Implementation of the Policy for Installing Transaction Recording Equipment as Monitoring Regional Taxes on Restaurant Taxes in Indramayu Regency

“…According to the Directorate General of Taxes' tax legislation (2020), paying taxes is not only a requirement, but also a right of every person to participate in state finance and national development. This is also described by (Kodoati et al, 2016), who argue that taxes play a significant role since they represent a clear source of revenue for the state, reflecting public involvement in controlled governmental finance. Additionally, taxes contribute significantly not only to the state, but also to a region.…”

Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan Dan Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi

“…Kesadaran perpajakan merupakan kondisi mengetahui atau mengerti perihal pajak. Penilaian positif wajib pajak mengenai pemenuhan fungsi negara oleh pemerintah akan menggerakkan masyarakat untuk mematuhi kewajibannya untuk membayar pajak, maka dari itu Kesadaran Wajib Pajak mengenai perpajakan amatlah diperlukan guna meningkatkan kepatuhan wajib pajak (Jatmiko, 2006).…”

“…Sementara itu, penelitian yang dilakukan oleh Karnedi & Hidayatulloh (2019) menyebutkan bahwa variabel kesadaran wajib pajak tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini sejalan dengan teori yang dikemukakan oleh Muliari (2011) yang menjelaskan mengenai suatu kondisi dimana seseorang mengetahui, mengakui, menghargai dan menaati ketentuan perpajakan yang berlaku serta memiliki kesungghuan dan keinginan untuk mengetahui untuk memenuhi kewajiban perpajakan (Jatmiko, 2006).…”

Pengaruh Pengetahuan Wajib Pajak dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Intervening

“…Pada atribusi internal, pelaku menyimpulkan bahwa tingkah laku disebabkan oleh sifat-sifat tertentu. Kodoati (2016) berpendapat bahwa perilaku yang timbul secara internal yaitu perilaku yang berada dibawah kendali pribadi orang yang bersangkutan., sedangkan perilaku yang timbul secara eksternal yaitu perilaku yang dipengaruhi oleh pihak luar, artinya individu bersangkutan akan terpaksa berperilaku karena pengaruh situasi.…”