Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor
Abstract
Taxpayer’s compliance is a form of compliance and responsibility of taxpayers to their obligations. This study aims to obtain evidence regarding the factors that influence taxpayer compliance, especially motor vehicle taxpayers registered in the Kantor Bersama Samsat Kota Denpasar. The study population was 393,598. The sample is determined by purposive sampling method, the amount of which is obtained by the Slovin formula so as to obtain as many as 100 respondents. Data were analyzed using multiple linear regression. The research obtained results that awareness of taxpayers, tax services, and tax sanctions had a positive influence on the level of taxpayer compliance in motorized vehicles in the Kantor Bersama Samsat Kota Denpasar.
Keywords: Compliance, Awareness, Fiskus, Tax Sanctions.
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References
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Mardiasmo. (2013). Perpajakan (Revisi). Yogyakarta: Andi.
Megawangi, C. A. M., & Setiawan, P. E. (2017). Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak Dan Kualitas Pelayanan Pada Kepatuhan Wajib Pajak Badan. E-Jurnal Akuntansi Universitas Udayana, 19(3), 2348–2377.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255. https://doi.org/10.26905/jkdp.v22i2.1678
Nurlaela, L. (2018). Effect of Tax Service Quality and Tax Sanctions Againts Vehicle Taxpayer Compliance At the Samsat Office of Garut District. International Seminar & Conference on Learning Organization, 6, 310–317.
Nurlis, & Kamil, I. (2015). The Effect of Taxpayer Awareness , Knowledge , Tax Penalties and Tax Authorities Services on the Tax Complience : (Survey on the Individual Taxpayer at Jabodetabek & Bandung). Research Journal of Finance and Accounting, 6(2), 104–112.
Pratiwi, I. G. A. M. A. M. A., & Setiawan, P. E. (2014). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, Kondisi Keuangan Perusahaan, dan Persepsi tentang Sanksi Perpajakan pada Kepatuhan Wajib Pajak Reklame di Dinas Pendapatan Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 6(1), 139–153. Retrieved from http://majour.maranatha.edu/index.php/maksi/article/view/628
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Putri, A. R. S., & Jati, I. K. (2013). Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Denpasar. E-Jurnal Akuntansi Universitas Udayana, 2(2011), 1–17. https://doi.org/10.1017/CBO9781107415324.004
Rahmawati, R., & Yulianto, A. (2018). Analysis of the Factors Affecting Individual Taxpayers Compliance. Accounting Analysis Journal, 7(1), 17–24. https://doi.org/10.15294/aaj.v5i3.18411
Razieh Tadayon Nabavi. (2016). Bandura ’ s Social Learning Theory & Social Cognitive Learning Theory. In Theories of Development Psychology.
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109(1), 1069–1075. https://doi.org/10.1016/j.sbspro.2013.12.590
Savitri, E., & Musfialdy. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Procedia - Social and Behavioral Sciences, 219, 682–687. https://doi.org/10.1016/j.sbspro.2016.05.051
Suriambawa, A., & Setiawan, P. E. (2018). Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Pada Kepatuhan WPOP. E-Jurnal Akuntansi Universitas Udayana, 25(3), 2185–2211.
Susilawati, K. E., & Budiartha, K. (2013). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Perpajakan dan Akuntabilitas Pelayanan Publik pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana, 4(2), 345–357.
Suyanto, S., & Trisnawati, E. (2016). The Influence of Tax Awareness Toward Tax Compliance of Enterpreneurial Taxpayers and Celengan Padjeg Program as A Moderating Variable: A Case Study At The Pratama Tax Office of Wonosari Town. Inferensi, Jurnal Penelitian Sosial Keagamaan, 10(1), 47–68. https://doi.org/10.18326/infsl3.v10i1.47-68
Tiraada, T. A. M. (2013). Kesadaran Perpajakn, Sanksi Pajak, Sikap Fiskus terhadap Kepatuhan WPOP di Kabupaten Minahasa Selatan. Jurnal Emba, 1(3), 999–1008.
Utama, I. W. M. (2013). Pengaruh Kualitas Pelayanan, Sanksi Perpajakan dan Biaya Kepatuhan terhadap Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 2(2), 452–470.
Utami, T., & Susyanti, S. (2018). Economic and Psychological Approach to Increase Tax Compliance in Micro, Small And Medium Enterprises. Jurnal Akuntansi Dan Investasi, 19(1), 54–63. https://doi.org/10.18196/jai.190191
Wicaksono, M., & Lestari, T. (2017). Effect of Awareness, Knowledge and Attitude of Taxpayers Tax Compliance for Taxpayers in Tax Service Office Boyolali. International Journal of Economics, Business and Accounting Research (IJEBAR), 1(01), 12–25. https://doi.org/10.29040/ijebar.v1i01.236
Widawati. (2017). Pengaruh Kualitas Pelayanan Perpajakan, Pengetahuan Peraturan Perpajakan, Sosialisasi Perpajakan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris Wajib Pajak Orang Pribadi Di Kpp Pratama Boyolali). Skripsi. Sarjana Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Surakarta.
Widnyani, I. A. D., & Suardana, K. A. (2016). Pengaruh Sosialisasi, Sanksi, dan Persepsi Akuntabilitas terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana, 16(3), 2176–2203.
Wijaya, S. (2019). Jurnal Manajemen Indonesia Taxpayer Attitude on the Elimination of Tax Sanction and Taxation Awareness toward Taxpayer Compliance in Yogyakarta. Jurnal Manajemen Indonesia, 19(1), 71–79.
Winerungan, O. L. (2013). Pengaruh Pemanfaatan Aplikasi E-SPT Masa PPN Terhadap Tingkat Kepatuhan Wajib Pajak (Studi Pada Kantor Pelayanan Pajak (KPP) Pratama Surabaya Genteng). Jurnal Emba: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(3), 960–970. https://doi.org/ISSN 2303-1174
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Bandura, A. (1978). Social Learning Theory of Aggression. Journal of Communication. https://doi.org/10.1111/j.1460-2466.1978.tb01621.x
Cahyadi, I. M. W., & Jati, I. K. (2016). Pengaruh Kesadaran, Sosialisasi, Akuntabilitas Pelayanan Publik Dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana, 16(3), 2342–2373.
Dewi, A. A. S. I. K., & Setiawan, P. E. (2016). Pengaruh Kesadaran, Kualitas Pelayanan, Kewajiban Moral, Dan Persepsi Sanksi Perpajakan Pada Kepatuhan Wajib pajak Reklame. E-Jurnal Akuntansi Universitas Udayana, 17(1), 84–111. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/17696
Ester, K. G., Nangoi, G. B., & Alexander, S. W. (2017). Pengaruh Kualitas Pelayanan Pajak Dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kelurahan Kleak Kecamatan Malalayang Kota Manado. Riset Akuntansi Going Concern, 12(2), 523–530.
Ilyas, W. B., & Burton, R. (2013). Hukum Pajak (4th ed.). Jakarta: Salemba Empat.
Jatmiko, A. N. (2006). Pengaruh Sikap Wajib Pajak Pada Pelaksanaan Sanksi Denda, Pelayanan Fiskus dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak ( Studi Empiris Terhadap Wajib Pajak Orang Pribadi di Kota Semarang ). Tesis, 86.
Juventia, N. (2014). Pengaruh Kualitas Pelayanan Dan Pengetahuan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi (Studi Survei Pada Kantor Pelayanan Pajak Pratama Bandung Karees). Skripsi. Sarjana Jurusan Akuntansi Fakultas Ekonomi Universitas Widyatama.
Kiriakidis, S. (2015). Theory of Planned Behaviour: the Intention-Behaviour Relationship and the Perceived Behavioural Control (PBC) Relationship with Intention and Behaviour. International Journal of Strategic Innovative Marketing, 03, 40–51. https://doi.org/10.15556/ijsim.02.03.004
Komala, Kirana Cipta., D. (2014). Pengaruh Kualitas Pelayanan Perpajakan terhadap Kepatuhan Wajib Pajak Badan (Studi pada Kantor Pelayanan Pajak Madya Malang). PS Perpajakan, 2(1), 1–9.
Mahardika, I. gusti N. P. (2015). Pengaruh Kualitas Pelayanan Dan Sikap Wajib Pajak Pribadi Di Kpp Pratama Singaraja. Jurnal Jurusan Pendidikan Ekonomi, 5(1), 1–12.
Mardiasmo. (2013). Perpajakan (Revisi). Yogyakarta: Andi.
Megawangi, C. A. M., & Setiawan, P. E. (2017). Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak Dan Kualitas Pelayanan Pada Kepatuhan Wajib Pajak Badan. E-Jurnal Akuntansi Universitas Udayana, 19(3), 2348–2377.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255. https://doi.org/10.26905/jkdp.v22i2.1678
Nurlaela, L. (2018). Effect of Tax Service Quality and Tax Sanctions Againts Vehicle Taxpayer Compliance At the Samsat Office of Garut District. International Seminar & Conference on Learning Organization, 6, 310–317.
Nurlis, & Kamil, I. (2015). The Effect of Taxpayer Awareness , Knowledge , Tax Penalties and Tax Authorities Services on the Tax Complience : (Survey on the Individual Taxpayer at Jabodetabek & Bandung). Research Journal of Finance and Accounting, 6(2), 104–112.
Pratiwi, I. G. A. M. A. M. A., & Setiawan, P. E. (2014). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, Kondisi Keuangan Perusahaan, dan Persepsi tentang Sanksi Perpajakan pada Kepatuhan Wajib Pajak Reklame di Dinas Pendapatan Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 6(1), 139–153. Retrieved from http://majour.maranatha.edu/index.php/maksi/article/view/628
Purnamasari, D., & Sudaryo, Y. (2018). The Effect of Knowledge Taxpayer, Moral Taypayer and Tax Sanctions on Taxpayers Compulsory. International Journal of Trade, Economics and Finance, 9(5), 214–219. https://doi.org/10.18178/ijtef.2018.9.5.618
Putri, A. R. S., & Jati, I. K. (2013). Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Denpasar. E-Jurnal Akuntansi Universitas Udayana, 2(2011), 1–17. https://doi.org/10.1017/CBO9781107415324.004
Rahmawati, R., & Yulianto, A. (2018). Analysis of the Factors Affecting Individual Taxpayers Compliance. Accounting Analysis Journal, 7(1), 17–24. https://doi.org/10.15294/aaj.v5i3.18411
Razieh Tadayon Nabavi. (2016). Bandura ’ s Social Learning Theory & Social Cognitive Learning Theory. In Theories of Development Psychology.
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109(1), 1069–1075. https://doi.org/10.1016/j.sbspro.2013.12.590
Savitri, E., & Musfialdy. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Procedia - Social and Behavioral Sciences, 219, 682–687. https://doi.org/10.1016/j.sbspro.2016.05.051
Suriambawa, A., & Setiawan, P. E. (2018). Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Pada Kepatuhan WPOP. E-Jurnal Akuntansi Universitas Udayana, 25(3), 2185–2211.
Susilawati, K. E., & Budiartha, K. (2013). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Perpajakan dan Akuntabilitas Pelayanan Publik pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana, 4(2), 345–357.
Suyanto, S., & Trisnawati, E. (2016). The Influence of Tax Awareness Toward Tax Compliance of Enterpreneurial Taxpayers and Celengan Padjeg Program as A Moderating Variable: A Case Study At The Pratama Tax Office of Wonosari Town. Inferensi, Jurnal Penelitian Sosial Keagamaan, 10(1), 47–68. https://doi.org/10.18326/infsl3.v10i1.47-68
Tiraada, T. A. M. (2013). Kesadaran Perpajakn, Sanksi Pajak, Sikap Fiskus terhadap Kepatuhan WPOP di Kabupaten Minahasa Selatan. Jurnal Emba, 1(3), 999–1008.
Utama, I. W. M. (2013). Pengaruh Kualitas Pelayanan, Sanksi Perpajakan dan Biaya Kepatuhan terhadap Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 2(2), 452–470.
Utami, T., & Susyanti, S. (2018). Economic and Psychological Approach to Increase Tax Compliance in Micro, Small And Medium Enterprises. Jurnal Akuntansi Dan Investasi, 19(1), 54–63. https://doi.org/10.18196/jai.190191
Wicaksono, M., & Lestari, T. (2017). Effect of Awareness, Knowledge and Attitude of Taxpayers Tax Compliance for Taxpayers in Tax Service Office Boyolali. International Journal of Economics, Business and Accounting Research (IJEBAR), 1(01), 12–25. https://doi.org/10.29040/ijebar.v1i01.236
Widawati. (2017). Pengaruh Kualitas Pelayanan Perpajakan, Pengetahuan Peraturan Perpajakan, Sosialisasi Perpajakan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris Wajib Pajak Orang Pribadi Di Kpp Pratama Boyolali). Skripsi. Sarjana Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Surakarta.
Widnyani, I. A. D., & Suardana, K. A. (2016). Pengaruh Sosialisasi, Sanksi, dan Persepsi Akuntabilitas terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana, 16(3), 2176–2203.
Wijaya, S. (2019). Jurnal Manajemen Indonesia Taxpayer Attitude on the Elimination of Tax Sanction and Taxation Awareness toward Taxpayer Compliance in Yogyakarta. Jurnal Manajemen Indonesia, 19(1), 71–79.
Winerungan, O. L. (2013). Pengaruh Pemanfaatan Aplikasi E-SPT Masa PPN Terhadap Tingkat Kepatuhan Wajib Pajak (Studi Pada Kantor Pelayanan Pajak (KPP) Pratama Surabaya Genteng). Jurnal Emba: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(3), 960–970. https://doi.org/ISSN 2303-1174
Published
2020-01-14
How to Cite
WIDYANA, Dewa Putu Gede; WIJANA ASMARA PUTRA, I Nyoman.
Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 1, p. 39 - 55, jan. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/51853>. Date accessed: 16 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i01.p04.
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