Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Penerapan Layanan SAMSAT Keliling pada Kepatuhan Wajib Pajak
Abstract
The research aims to examine the factors that can affect taxpayer compliance by referring to the Attribution theory. These factors are taxation knowledge, taxation socialization and mobile SAMSAT services. The SAMSAT Office in Bangli Regency was chosen as a place of research. The number of respondents taken was 100 taxpayers using the accidental sampling method. Data collection using a questionnaire, then analyzed by multiple linear regression test. The analysis shows that tax knowledge, tax socialization, and mobile SAMSAT services have a positive effect on taxpayer compliance. Regional Revenue Agency of Bali Province should provide periodic outreach, as well as increase the location and schedule of mobile SAMSAT services to increase taxpayer compliance.
Keywords: Taxation Knowledge; Tax Socialization; SAMSAT Mobile; Taxpayer Compliance.
Downloads
Download data is not yet available.
References
Aktaş Güzel, S., Özer, G., & Özcan, M. (2019). The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey. Journal of Behavioral and Experimental Economics , 78(January 2018), 80–86. https://doi.org/10.1016/j.socec.2018.12.006
Andreas, & Savitri, E. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables. Procedia - Social and Behavioral Sciences, 211 (September), 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024
Ardiani, L., Hidayat, K., & Sulasmiyati, S. (2016). Implementasi Layanan Inovasi Samsat Keliling Dalam Upaya Meningkatkan Pelayanan Pembayaran Pajak Kendaraan Bermotor (Studi Pada Kantor Bersama SAMSAT Kabupaten Tulungagung). Jurnal Perpajakan (JEJAK), 9(1), 1–8.
Awaluddin, I., & Tamburaka, S. (2017). The Effect of Service Quality and Taxpayer Satisfaction on Compliance Payment Tax Motor Vehicles at Office One Roof System in Kendari. The International Journal of Engineering and Science (IJES), 6(11), 25–34. https://doi.org/10.9790/1813-0611012534
Chusaeri, Y., Daiana, N., & Afifudin. (2017). Pengaruh Pemahaman Dan Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Samsat Kota Batu). Jurnal Ilmiah Riset Akuntansi, 6(9), 1–29.
Danarsi, Nurlaela, S., & Subroto, H. (2017). Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Mobil dengan Diberlakukannya Pajak Progresif di Kota Surakarta. Jurnal Akuntansi Dan Pajak, 18(01), 45–55.
Dewi, N. K. A. P., & Jati, I. K. (2018). Pengaruh Sosialisasi, Kualitas Pelayanan, Sanksi dan Biaya Kepatuhan Pada Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor. 25(1), 1–30. https://doi.org/DOI: https://doi.org/10.24843/EJA.2018.v25.i01.p01
Dwipayana, I. M. H., Dewi, P. E. D. M., & Yasa, I. I. N. P. (2017). Pengaruh Program Samsat Corner, Samsat Keliling Dan Kepuasan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (PKB) (Studi Empiris Pada Kantor Bersama Sistem Administrasi Manunggal di Bawah Satu Atap (SAMSAT) Denpasar). E-Jurnal S1 Ak, 8(2).
Gustiari, L. A., & Suprasto, H. B. S. (2018). Sosialisasi Perpajakan Memoderasi Pengaruh Kewajiban Moral dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas Udayana ( Un. E-Jurnal Akuntansi Universitas Udayana, 24(1), 606–632. https://doi.org/https://doi.org/10.24843/EJA.2018.v24.i01.p23
Herawati, H., Tabroni, R., & Lusiana, S. (2018). The Effectiveness of The Tax Regulation Socialization Strategies o n Tax Payers ’ Comprehension and Compliance In Implementing Their Tax Obligations. The International Journal Of Business Review (The Jobs Review), 1(2), 145–153.
Ilhamsyah, R., Endang, M. G. W., & Dewantara, R. Y. (2016). Pengaruh Pemahaman Dan Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Samsat Kota Malang). Jurnal Perpajakan (JEJAK), 8(1). https://doi.org/10.1017/CBO9781107415324.004
Lianty, R. A. M., Hapsari, D. W., & Kurnia. (2017). Pengetahuan perpajakan, sosialisasi perpajakan, dan pelayanan fiskus terhadap kepatuhan wajib pajak. Jurnal Riset Akuntansi Kontemporer (JRAK), 9(2), 55–65.
Mahaputri, N. N. T., & Noviari, N. (2016). Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak. 17(3), 2321–2351.
Mukhlis, I., Utomo, S. H., & Soesetio, Y. (2015). The Role of Taxation Education on Taxation Knowledge and Its Effect on Tax Fairness as well as Tax Compliance on Handicraft SMEs Sectors in Indonesia. International Journal of Financial Research, 6(4). https://doi.org/10.5430/ijfr.v6n4p161
Mukhlis, I., Utomo, S. H., & Soesetyo, Y. (2014). Increasing Tax Compliance Through Strengthening Capacity Of Education Sector For Export Oriented SMES Handicraft Field In East Java Indonesia. European Scientific Journal, 10(7).
Nahumury, J., Wayan Wisnu Utama, I., & Hari Suryaningrum, D. (2018). the Compliance of Motor Vehicle Taxpayers: an Experimental Research. Journal of Accounting and Strategic Finance, 1(1), 163–176. https://doi.org/10.33005/jasf.v1i2.44
Novitasari, R. (2015). Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Kualitas Pelayanan Pada Kepatuhan Wajib Pajak Di Samsat Semarang III. 3.
Nurhayati, N., Halimatusadiah, E., & Diamonalisa. (2015). Influence of tax officer service quality and knowledge of tax on individual taxpayer compliance in tax office (kpp) Bojonagara Bandung. International Journal of Applied Research, 1(8), 805–809.
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 AccountingOnline), 6(2), 104–112.
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
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
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
Sukmawati, F. (2011). The Effects of Understanding Taxpayers ’ Understanding Tax Penalty on Taxpayers ’ Compliance in KPP Karees Bandung. 26–31.
Sulistianingtyas, V., Rosidi, & Subekti, I. (2018). A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo. 2(2), 320–347.
Tresnalyani, N. K. M., & Jati, I. K. (2018). Pengaruh Kualitas Pelayanan, Pengetahuan Perpajakkan dan Biaya Kepatuhan pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana, 24(1), 578. https://doi.org/10.24843/eja.2018.v24.i01.p22
Ummah, M. (2015). Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Pengetahuan Perpajakan Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Semarang. Jurnal Ekonomi, 1–14. https://doi.org/10.1007/s13398-014-0173-7.2
Wardani, D. K., & Rumiyatun. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Ilmiah Akuntansi Universitas Pamulang, 7(1), 76. https://doi.org/10.32493/jiaup.v7i1.2508
Wijayanti, L. P. C., & Sukartha, I. M. (2018). Pengaruh Tarif Progresif , Kualitas Pelayanan , Sosialisasi Perpajakan dan Pengetahuan Perpajakan Pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 25(3), 2011–2040. https://doi.org/https://doi.org/10.24843/EJA.2018.v25.i03.p15 Pengaruh
Yunianti, L. N., Putri, N. K., Sudibyo, Y. A., & Rafinda, A. (2019). The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer Compliance in Paying Motor Vehicle Tax. Journal of Accounting and Strategic Finance, 2(1), 1–13. https://doi.org/10.33005/jasf.v2i1.20
Andreas, & Savitri, E. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables. Procedia - Social and Behavioral Sciences, 211 (September), 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024
Ardiani, L., Hidayat, K., & Sulasmiyati, S. (2016). Implementasi Layanan Inovasi Samsat Keliling Dalam Upaya Meningkatkan Pelayanan Pembayaran Pajak Kendaraan Bermotor (Studi Pada Kantor Bersama SAMSAT Kabupaten Tulungagung). Jurnal Perpajakan (JEJAK), 9(1), 1–8.
Awaluddin, I., & Tamburaka, S. (2017). The Effect of Service Quality and Taxpayer Satisfaction on Compliance Payment Tax Motor Vehicles at Office One Roof System in Kendari. The International Journal of Engineering and Science (IJES), 6(11), 25–34. https://doi.org/10.9790/1813-0611012534
Chusaeri, Y., Daiana, N., & Afifudin. (2017). Pengaruh Pemahaman Dan Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Samsat Kota Batu). Jurnal Ilmiah Riset Akuntansi, 6(9), 1–29.
Danarsi, Nurlaela, S., & Subroto, H. (2017). Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Mobil dengan Diberlakukannya Pajak Progresif di Kota Surakarta. Jurnal Akuntansi Dan Pajak, 18(01), 45–55.
Dewi, N. K. A. P., & Jati, I. K. (2018). Pengaruh Sosialisasi, Kualitas Pelayanan, Sanksi dan Biaya Kepatuhan Pada Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor. 25(1), 1–30. https://doi.org/DOI: https://doi.org/10.24843/EJA.2018.v25.i01.p01
Dwipayana, I. M. H., Dewi, P. E. D. M., & Yasa, I. I. N. P. (2017). Pengaruh Program Samsat Corner, Samsat Keliling Dan Kepuasan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (PKB) (Studi Empiris Pada Kantor Bersama Sistem Administrasi Manunggal di Bawah Satu Atap (SAMSAT) Denpasar). E-Jurnal S1 Ak, 8(2).
Gustiari, L. A., & Suprasto, H. B. S. (2018). Sosialisasi Perpajakan Memoderasi Pengaruh Kewajiban Moral dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas Udayana ( Un. E-Jurnal Akuntansi Universitas Udayana, 24(1), 606–632. https://doi.org/https://doi.org/10.24843/EJA.2018.v24.i01.p23
Herawati, H., Tabroni, R., & Lusiana, S. (2018). The Effectiveness of The Tax Regulation Socialization Strategies o n Tax Payers ’ Comprehension and Compliance In Implementing Their Tax Obligations. The International Journal Of Business Review (The Jobs Review), 1(2), 145–153.
Ilhamsyah, R., Endang, M. G. W., & Dewantara, R. Y. (2016). Pengaruh Pemahaman Dan Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Samsat Kota Malang). Jurnal Perpajakan (JEJAK), 8(1). https://doi.org/10.1017/CBO9781107415324.004
Lianty, R. A. M., Hapsari, D. W., & Kurnia. (2017). Pengetahuan perpajakan, sosialisasi perpajakan, dan pelayanan fiskus terhadap kepatuhan wajib pajak. Jurnal Riset Akuntansi Kontemporer (JRAK), 9(2), 55–65.
Mahaputri, N. N. T., & Noviari, N. (2016). Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak. 17(3), 2321–2351.
Mukhlis, I., Utomo, S. H., & Soesetio, Y. (2015). The Role of Taxation Education on Taxation Knowledge and Its Effect on Tax Fairness as well as Tax Compliance on Handicraft SMEs Sectors in Indonesia. International Journal of Financial Research, 6(4). https://doi.org/10.5430/ijfr.v6n4p161
Mukhlis, I., Utomo, S. H., & Soesetyo, Y. (2014). Increasing Tax Compliance Through Strengthening Capacity Of Education Sector For Export Oriented SMES Handicraft Field In East Java Indonesia. European Scientific Journal, 10(7).
Nahumury, J., Wayan Wisnu Utama, I., & Hari Suryaningrum, D. (2018). the Compliance of Motor Vehicle Taxpayers: an Experimental Research. Journal of Accounting and Strategic Finance, 1(1), 163–176. https://doi.org/10.33005/jasf.v1i2.44
Novitasari, R. (2015). Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Kualitas Pelayanan Pada Kepatuhan Wajib Pajak Di Samsat Semarang III. 3.
Nurhayati, N., Halimatusadiah, E., & Diamonalisa. (2015). Influence of tax officer service quality and knowledge of tax on individual taxpayer compliance in tax office (kpp) Bojonagara Bandung. International Journal of Applied Research, 1(8), 805–809.
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 AccountingOnline), 6(2), 104–112.
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
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
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
Sukmawati, F. (2011). The Effects of Understanding Taxpayers ’ Understanding Tax Penalty on Taxpayers ’ Compliance in KPP Karees Bandung. 26–31.
Sulistianingtyas, V., Rosidi, & Subekti, I. (2018). A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo. 2(2), 320–347.
Tresnalyani, N. K. M., & Jati, I. K. (2018). Pengaruh Kualitas Pelayanan, Pengetahuan Perpajakkan dan Biaya Kepatuhan pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana, 24(1), 578. https://doi.org/10.24843/eja.2018.v24.i01.p22
Ummah, M. (2015). Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Pengetahuan Perpajakan Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Semarang. Jurnal Ekonomi, 1–14. https://doi.org/10.1007/s13398-014-0173-7.2
Wardani, D. K., & Rumiyatun. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Ilmiah Akuntansi Universitas Pamulang, 7(1), 76. https://doi.org/10.32493/jiaup.v7i1.2508
Wijayanti, L. P. C., & Sukartha, I. M. (2018). Pengaruh Tarif Progresif , Kualitas Pelayanan , Sosialisasi Perpajakan dan Pengetahuan Perpajakan Pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 25(3), 2011–2040. https://doi.org/https://doi.org/10.24843/EJA.2018.v25.i03.p15 Pengaruh
Yunianti, L. N., Putri, N. K., Sudibyo, Y. A., & Rafinda, A. (2019). The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer Compliance in Paying Motor Vehicle Tax. Journal of Accounting and Strategic Finance, 2(1), 1–13. https://doi.org/10.33005/jasf.v2i1.20
Published
2020-08-25
How to Cite
ARDIYANTI, Ni Putu Mita; SUPADMI, Ni Luh.
Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Penerapan Layanan SAMSAT Keliling pada Kepatuhan Wajib Pajak.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 8, p. 1915 - 1926, aug. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/56658>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i08.p02.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
