Kondisi Keuangan, Kualitas Pelayanan, Sanksi Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Kendaraan Bermotor
Abstract
This study aims to obtain empirical evidence of the influence of the taxpayer's financial conditions, service quality, taxation sanctions, and taxpayer awareness on motor vehicle taxpayer compliance. This study uses primary data. Samples were taken using accidental sampling method and this research was conducted at the Bali Provincial Revenue Agency in 2017. The number of respondents was 100 taxpayers. Data was collected using questionnaires and analyzed using multiple linear regression. Based on the results of the analysis, the results obtained that the financial condition of the taxpayer, service quality, taxation sanctions, and taxpayer awareness have a positive effect on motor vehicle taxpayer compliance at the Bali Provincial Revenue Agency.
Keywords:Â Taxpayer's Financial Condition, Service Quality; Taxation Sanction; Taxpayer Awareness; Mandatory Vehicle Compliance.
Downloads
Download data is not yet available.
References
Abubakari, A. R., and C. J. Adafula. (2013). Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana. Journal of Accounting and Taxation, 5(3), 48-57.
Ajzen, I. 1(991). The Theory of Planned Behavior. Organizational Behavior and Human Desicion Process, 50(1), 179-211.
Alabede, O. J., Z. Z. Ariffin., and M. I. Kamil. (2011). Individual Taxpayers' Attitutes andCompliance Behaviour in Nigeria: The moderating Role of Financial Condition and Risk Preference. J. Account. Taxat, 3(5), 1-18.
Ali. (2001). The Effects of Tax Rates and Enforcement Polices on Tax Prayer Compliance: A study of Self-Employed Tax Prayers. Antlantic Economic Journal, 29(2), 5-21.
Aryobimo, P. T. (2012). Pengaruh Persepsi Wajib Pajak Tentang Kualtias Pelayanan Fiskus dengan Kondisi Keuangan dan Preferensi Risiko Sebagai Variabel Moderating. Skripsi. Fakultas Ekonomi Universitas Diponegoro.
Bergman, M. (1998). Criminal law dan tax compliance in Argentina: Testing the limits of deterrence. International Journal of the Sociology of Law, 26(1), 55-74.
Birskyte, L. (2013). Effects Of Tax Auditing: Does The Deterrent Deter?.Research Journal of Economic, Business, and ICT, 8(2), 1-8.
Brett, J. F., W. L. Cron., dan J. W. Slocum. (1995). Economic dependency on work: a moderator of the relationship between organizational commitment and performance. Academy of ManagementJournal, 38(4), 261-271.
Bergman, M. (1998). Criminal law dan tax compliance in Argentina: Testing the limits of deterrence. International Journal of the Sociology of Law, 26(1), 55-74.
Birskyte, L. (2013). Effects Of Tax Auditing: Does The Deterrent Deter?.Research Journal of Economic, Business, and ICT, 8(2), 1-8.
Brett, J. F., W. L. Cron., dan J. W. Slocum. (1995). Economic dependency on work: a moderator of the relationship between organizational commitment and performance. Academy of ManagementJournal, 38(4), 261-271.
Chattopadhyay, S. dan A. Das-Gupta. (2002). The Personal income tax in India: Compliance costs and compliance behaviour of taxpayers. National Institute of Public Finance and Policy, New Delhi. Journal of Economic and Business, 3(1), 21-27.
Chau, L. (2009). A Critical Review of Fischer Tax Complience Model. Journalof Accounting and Taxation, 1(2), 34-40.
Clifford, G. M. and J. B. Amayi. (2013). The Effect of Taxpayer Education on Voluntary Tax Compliance, Among SMES in Mwanza City-Tanzania. International Journal of Marketing, Financial Services & Management Research, 2(8), 1-12.
Doran, L. I., V. K.Stone., A. P.Brief., dan J. M. George. (1991). Behavioral intentions as predictors of job attitudes: The role of economic choice. Journal of Applied Psychology, 76(3), 40-46.
Evi, K. S. (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), 345-347.
Fronzoni, A. L. (1999). Tax Evasion and Tax Compliance. Italy:University of Bologna.
Fuadi, A. O. dan Y. Mangoting. (2013). Pengaruh Kualitas Pelaynan Petugas Pajak, Sanksi Perpajakan dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Journal Tax and Accounting Review, 1(1), 18-27.
Hariyadi, S. dan B. Sardjono. (2013). Factors Affecting Willingness to Pay Taxes on Individual Taxpayers at Pratama Surabaya Tegalsari Tax Office. The Indonesian Accounting Review Journal, 3(1), 77-88.
Helhel, Y. and Y. Ahmed. (2014). Factors Affecting Tax Attitudes and Tax Compliance: A Survey Study in Yemen. European Journal of Business and Management, 6(22), 1-12.
James, S. dan C. Alley. (2002). Tax Compliance, Self Assessment and Tax Administration. Journal of Finance and Management in Public Service.
Jung, W. O. (1999). Taxpaper Disclousure and Penalty Laws. Seoul National University.
Kiryanto. (2000). Analisis Pengaruh Penerapan Struktur Kepatuhan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Badan Dalam Memenuhi Kewajiban Pajak Penghasilan. Jurnal Ekonomi dan Bisnis, 1(1), 41-52.
Laderman, L. (2003). The Interplay Between Norms and Enforcement in Tax Compliance. Ohio State Law Journal, 64(6), 1453-1514.
Mardiasmo. (2011). Perpajakan. Edisi Revisi. Yogyakarta: Andi.
Marisa dan Agus. (2013). Pengaruh Kesadaran Wajb Pajak, Keigatan Sosialisasi Perpajakan dan Pemeriksaan Pajak terhadap Penerimaan Pajak Penghasilan di KPP Pratama Surabaya Sawahan. Journal Tax and Accounting Review, 1(1), 3-19.
Mathieu, J. E., dan D. M. Zajac. (1990). A review and meta-analysis of the antecedents, correlates and consequences of organizational commitment. Journal Bulletin Psychological, 10(8), 171- 94.
Muliari, N. K. dan P. E. Setiawan. (2011). Pengaruh Persepsi Tentang Sanksi Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Pelaporan Wajib Pajak Orang Pribadi di KPP Denpasar Timur. Jurnal Ilmiah Akuntansi dan Bisnis, 6(1), 1-23.
Nicoleta, B. (2011). A Review of Factors for Tax Compliance. Journal of Economics and Applied Informatics, 1(2), 1-8.
Pratiwi, I. G. A. M., dan P. E. Setiawan. (2014). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, Kondisi Keuangan Perusahaan dan Persepsi Tentang Sanksi Perpajakan pada Kepatuhan Wajib Pajak Reklame di Badan Pendapatan Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 6(1), 139-153.
Suandy, E. (2011). Perencanaan Pajak. Edisi ke 5. Jakarta: Salemba Empat.
Simanjuntak, T. H. (2009). Kepatuhan Pajak (Tax Complience) dan Bagi Hasil Pajak dalam Perekonomian di Jawa Timur. JESP, 1(2), 28-36.
Sugiyono. (2013). Metode Penelitian Bisnis. Bandung: Alfabeta.
Tjiptono, F. (2007). Manajemen Jasa. Yogyakarta: Andi.
Torgler, B. (2005). Direct Democracy and Tax Morale. European Journal of Political Economy, 21(3), 525-531.
Undang-Undang No. 28 Tahun (2009) tentang Pajak Daerah dan Retribusi Daerah.
Utami, P. R. (2012). Kualitas Pelayanan Fiskus dan Pengetahuan Tentang Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Wajib Pajak Yang Terdaftar di KPP Pratama Pekalongan). Skripsi. Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta.
Wahyu, I. M. C. (2016). Pengaruh Kesadaran, Sosialisasi, Akuntabilitas Pelayanan Publik dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana, 16(3), 2342-2347.
Webley, P., H. Robben., H. Elffers dan D. Hessing. (1991). Tax Evasion: An Experimental Approach. Cambridge. United Kingdom: Cambridge University Press.
Wirya, I. N. S. (2016). Pengaruh Kualitas Pelayanan, Kewajiban Moral dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak Hotel. E-Jurnal Akuntansi Universitas Udayana, 16(1), 306-322.
Yunus, A. T. (2010). Analisis Kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah pada Kabupaten Bone Bolango di Provinsi Gorontalo
Ajzen, I. 1(991). The Theory of Planned Behavior. Organizational Behavior and Human Desicion Process, 50(1), 179-211.
Alabede, O. J., Z. Z. Ariffin., and M. I. Kamil. (2011). Individual Taxpayers' Attitutes andCompliance Behaviour in Nigeria: The moderating Role of Financial Condition and Risk Preference. J. Account. Taxat, 3(5), 1-18.
Ali. (2001). The Effects of Tax Rates and Enforcement Polices on Tax Prayer Compliance: A study of Self-Employed Tax Prayers. Antlantic Economic Journal, 29(2), 5-21.
Aryobimo, P. T. (2012). Pengaruh Persepsi Wajib Pajak Tentang Kualtias Pelayanan Fiskus dengan Kondisi Keuangan dan Preferensi Risiko Sebagai Variabel Moderating. Skripsi. Fakultas Ekonomi Universitas Diponegoro.
Bergman, M. (1998). Criminal law dan tax compliance in Argentina: Testing the limits of deterrence. International Journal of the Sociology of Law, 26(1), 55-74.
Birskyte, L. (2013). Effects Of Tax Auditing: Does The Deterrent Deter?.Research Journal of Economic, Business, and ICT, 8(2), 1-8.
Brett, J. F., W. L. Cron., dan J. W. Slocum. (1995). Economic dependency on work: a moderator of the relationship between organizational commitment and performance. Academy of ManagementJournal, 38(4), 261-271.
Bergman, M. (1998). Criminal law dan tax compliance in Argentina: Testing the limits of deterrence. International Journal of the Sociology of Law, 26(1), 55-74.
Birskyte, L. (2013). Effects Of Tax Auditing: Does The Deterrent Deter?.Research Journal of Economic, Business, and ICT, 8(2), 1-8.
Brett, J. F., W. L. Cron., dan J. W. Slocum. (1995). Economic dependency on work: a moderator of the relationship between organizational commitment and performance. Academy of ManagementJournal, 38(4), 261-271.
Chattopadhyay, S. dan A. Das-Gupta. (2002). The Personal income tax in India: Compliance costs and compliance behaviour of taxpayers. National Institute of Public Finance and Policy, New Delhi. Journal of Economic and Business, 3(1), 21-27.
Chau, L. (2009). A Critical Review of Fischer Tax Complience Model. Journalof Accounting and Taxation, 1(2), 34-40.
Clifford, G. M. and J. B. Amayi. (2013). The Effect of Taxpayer Education on Voluntary Tax Compliance, Among SMES in Mwanza City-Tanzania. International Journal of Marketing, Financial Services & Management Research, 2(8), 1-12.
Doran, L. I., V. K.Stone., A. P.Brief., dan J. M. George. (1991). Behavioral intentions as predictors of job attitudes: The role of economic choice. Journal of Applied Psychology, 76(3), 40-46.
Evi, K. S. (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), 345-347.
Fronzoni, A. L. (1999). Tax Evasion and Tax Compliance. Italy:University of Bologna.
Fuadi, A. O. dan Y. Mangoting. (2013). Pengaruh Kualitas Pelaynan Petugas Pajak, Sanksi Perpajakan dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Journal Tax and Accounting Review, 1(1), 18-27.
Hariyadi, S. dan B. Sardjono. (2013). Factors Affecting Willingness to Pay Taxes on Individual Taxpayers at Pratama Surabaya Tegalsari Tax Office. The Indonesian Accounting Review Journal, 3(1), 77-88.
Helhel, Y. and Y. Ahmed. (2014). Factors Affecting Tax Attitudes and Tax Compliance: A Survey Study in Yemen. European Journal of Business and Management, 6(22), 1-12.
James, S. dan C. Alley. (2002). Tax Compliance, Self Assessment and Tax Administration. Journal of Finance and Management in Public Service.
Jung, W. O. (1999). Taxpaper Disclousure and Penalty Laws. Seoul National University.
Kiryanto. (2000). Analisis Pengaruh Penerapan Struktur Kepatuhan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Badan Dalam Memenuhi Kewajiban Pajak Penghasilan. Jurnal Ekonomi dan Bisnis, 1(1), 41-52.
Laderman, L. (2003). The Interplay Between Norms and Enforcement in Tax Compliance. Ohio State Law Journal, 64(6), 1453-1514.
Mardiasmo. (2011). Perpajakan. Edisi Revisi. Yogyakarta: Andi.
Marisa dan Agus. (2013). Pengaruh Kesadaran Wajb Pajak, Keigatan Sosialisasi Perpajakan dan Pemeriksaan Pajak terhadap Penerimaan Pajak Penghasilan di KPP Pratama Surabaya Sawahan. Journal Tax and Accounting Review, 1(1), 3-19.
Mathieu, J. E., dan D. M. Zajac. (1990). A review and meta-analysis of the antecedents, correlates and consequences of organizational commitment. Journal Bulletin Psychological, 10(8), 171- 94.
Muliari, N. K. dan P. E. Setiawan. (2011). Pengaruh Persepsi Tentang Sanksi Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Pelaporan Wajib Pajak Orang Pribadi di KPP Denpasar Timur. Jurnal Ilmiah Akuntansi dan Bisnis, 6(1), 1-23.
Nicoleta, B. (2011). A Review of Factors for Tax Compliance. Journal of Economics and Applied Informatics, 1(2), 1-8.
Pratiwi, I. G. A. M., dan P. E. Setiawan. (2014). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, Kondisi Keuangan Perusahaan dan Persepsi Tentang Sanksi Perpajakan pada Kepatuhan Wajib Pajak Reklame di Badan Pendapatan Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 6(1), 139-153.
Suandy, E. (2011). Perencanaan Pajak. Edisi ke 5. Jakarta: Salemba Empat.
Simanjuntak, T. H. (2009). Kepatuhan Pajak (Tax Complience) dan Bagi Hasil Pajak dalam Perekonomian di Jawa Timur. JESP, 1(2), 28-36.
Sugiyono. (2013). Metode Penelitian Bisnis. Bandung: Alfabeta.
Tjiptono, F. (2007). Manajemen Jasa. Yogyakarta: Andi.
Torgler, B. (2005). Direct Democracy and Tax Morale. European Journal of Political Economy, 21(3), 525-531.
Undang-Undang No. 28 Tahun (2009) tentang Pajak Daerah dan Retribusi Daerah.
Utami, P. R. (2012). Kualitas Pelayanan Fiskus dan Pengetahuan Tentang Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Wajib Pajak Yang Terdaftar di KPP Pratama Pekalongan). Skripsi. Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta.
Wahyu, I. M. C. (2016). Pengaruh Kesadaran, Sosialisasi, Akuntabilitas Pelayanan Publik dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana, 16(3), 2342-2347.
Webley, P., H. Robben., H. Elffers dan D. Hessing. (1991). Tax Evasion: An Experimental Approach. Cambridge. United Kingdom: Cambridge University Press.
Wirya, I. N. S. (2016). Pengaruh Kualitas Pelayanan, Kewajiban Moral dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak Hotel. E-Jurnal Akuntansi Universitas Udayana, 16(1), 306-322.
Yunus, A. T. (2010). Analisis Kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah pada Kabupaten Bone Bolango di Provinsi Gorontalo
Published
2021-07-25
How to Cite
SURYA DHARMA, Ida Bagus Alit; ASTIKA, Ida Bagus Putra.
Kondisi Keuangan, Kualitas Pelayanan, Sanksi Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Kendaraan Bermotor.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 7, p. 1615-1631, july 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/42247>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i07.p01.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
