Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus dan Minat Penerapan E-Filling pada Kepatuhan WPOP
Abstract
The purpose of this research is to find out the effect of socialization taxation, taxation knowledge, service quality, and behavioral intention of using E-Filing at the South Badung Pratama Tax Office. The population in this research were all taxpayers registered at the KPP South Badung. There were 100 respondents used as a sample in this research from 45.326 people who were still effective at the South Badung Pratama Tax Officer. This research instrument uses a questionary method and for data analysis techniques are used multiple linear regression analysis. The Slovin formula with an incidental sampling technique was used to calculate the sample. The results of the research show that socialization taxation, taxation knowledge, service quality, and behavioral intention of using E-Filing are positive for the individual taxpayer tax rate.
Keywords: Socialization; Knowledge; Service Quality; E-Filling, Taxpayer Compliance.
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References
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Alabede, J. O., Bt. Zainol Ariffin, Z., & Idris, K. M. (2011). Public Governance Quality and Tax Compliance Behavior in Nigeria: The Moderating Role of Financial Condition and Risk Preference. Issues In Social And Environmental Accounting, 5(1), 3. https://doi.org/10.22164/isea.v5i1.54
Dessy, Windarti, A., & Nourwahida, C. D. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus di KPP Pratama Kalideres ). Prosiding, 256–269.
Franzoni, L. A. (1999). Tax Evasion and Tax Compliance., 52–94.
Gregory. (1997). Knowledge in perception and illusion. Departemen of Psychology, Universitas of Bristol, 352, 1121–1128.
Hammouri, Q., & Abu-Shanab, E. (2017). Exploring the factors influencing employees’ satisfaction toward e-tax systems. International Journal of Public Sector Performance Management, 3(2), 169–190. https://doi.org/10.1504/IJPSPM.2017.084673
Hasseldine, J. (2014). International Studies Program Working Paper 10-21 May 2010 The Administration of Tax Systems John Hasseldine. (January 2010).
Hunt, D. P. (2003). The concept of knowledge and how to measure it. Journal of Intellectual Capital, 4(1), 100–113. https://doi.org/10.1108/14691930310455414
Kamleitner, B., Korunka, C., & Kirchler, E. (2012). Tax compliance of small business owners: A review. International Journal of Entrepreneurial Behaviour and Research, 18(3), 330–351. https://doi.org/10.1108/13552551211227710
Kasipillai, J., & Jabbar, H. A. (2006). Gender and Ethnicity Differences in Tax Compliance. Asian Academy of Management Journal, 11(2), 73–88.
Magee, R. V., م.سلامة, Magee, R. V., Crowder, R., Winters, D. E., Beerbower, E., … Gorski, P. C. (2017). Exploring The Factors Influencing Eemployees Satisfaction Toward E-Tax Systems. ABA Journal, 102(4), 24–25. https://doi.org/10.1002/ejsp.2570
Mahardika, I. G. N. P. (2015). Pengaruh Kualitas Pelayanan Dan Sikap Wajib Pajak Pribadi Di Kpp Pratama Singaraja. Jurnal Jurusan Pendidikan Ekonomi (JJPE), 5(1), 1–12.
Mirsadeghi, S. (2013). A Review on the Attribution Theory in the Social Psychology. IOSR Journal of Humanities and Social Science, 8(6), 74–76. https://doi.org/10.9790/0837-0867476
Nuroctaviani, Y. R., & N., Y. A. B. B. (2012). Pengaruh Kualitas Layanan terhadap Kepatuhan Membayar Wajib Pajak (Studi Kasus di Kantor Pelayanan Pajak di Jakarta Kelapa Gading). Jurnal Informasi, Perpajakan, Akuntansi Dan Keuangan Publik, 7(1), 61–72.
Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. IBusiness, 08(01), 1–9. https://doi.org/10.4236/ib.2016.81001
Parasuraman, A., & Grewal, D. (2000). Serving customers and consumers effectively in the twenty-first century: A conceptual framework and overview. Journal of the Academy of Marketing Science, 28(1), 9–16. https://doi.org/10.1177/0092070300281001
Pommerehne, W. W. (1996). Tax rates, tax administration and income tax evasion in Switzerland. Public Choice, 88(1–2), 161–170. https://doi.org/10.1007/BF00130416
Putri. (2016). Faktor-Faktor Yang Mempengaruhi Kepatuhan Penyampaian Surat Pemberitahuan (Spt) Tahunan Wajib Pajak Orang Pribadi (OP) (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Kepanjen). Jurnal Ilmiah Akuntansi Dan Bisnis.
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
Santoso, S. N. (2015). Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Kepanjen). Jurnal Mahasiswa Perpajakan, 6(1).
Sentanu, I., & Setiawan, P. (2016). Pengaruh Kualitas Pelayanan, Kewajiban Moral Dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Hotel. E-Jurnal Akuntansi, 16(1), 306–332.
Supadmi, N. I. L. U. H., & Akuntansi, J. (2009). Meningkatkan Kepatuhan Wajib Pajak Melalui Kualitas Pelayanan. Jurnal Ilmiah Akuntansi Dan Bisnis, 1–14.
Upa, V. A., Tjahjono, J. K., & Sesa, E. S. (2015). Pengaruh Presepsi Wajib Pajak Orang Pribadi Pada Penerapan e-Filing Terhadap Tahunan Di Kota Surabaya (Vol. 4).
Published
2020-03-14
How to Cite
PRATIWI, Putu Eka Mas; JATI, I Ketut.
Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus dan Minat Penerapan E-Filling pada Kepatuhan WPOP.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 3, p. 674-685, mar. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55059>. Date accessed: 26 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i03.p10.
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