Pengaruh E-SPT, Sanksi, Sosialisasi, Pengetahuan Perpajakan, dan Moralitas pada Kepatuhan Wajib Pajak
Abstract
Taxes are the largest source of state revenue in Indonesia. Compliance is an important factor in increasing tax revenue because tax compliance is the attitude of compliance, compliance, submission, and application of tax provisions. This research was conducted at KPP Pratama Tabanan using a sample of 390 non-employee taxpayers who were determined using the nonprobability sampling method with accidental sampling technique. The data analysis method used in this study is multiple linear regression analysis. The results found that, e-SPT, sanctions, socialization, tax knowledge, and morality had a positive effect on the tax compliance of non-employee individuals registered at the KPP Pratama Tabanan.
Keywords: E-SPT; Sanctions; Socialization; Taxation Knowledge; Morality; Taxpayer Compliance.
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References
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Sugiyono. (2016). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Alfabeta.
Wanzel, K. R., Ward, M., & Reznick, R. K. (2002). Teaching the surgical craft: From selection to certification. Current Problems in Surgery. https://doi.org/10.1067/mog.2002.123481
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. https://doi.org/10.24843/eja.2018.v25.i03.p15
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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
Chirkos, A. Y. (2015). A Comparative Study of Compliant and Non- Compliant Individual Taxpayers in Ethiopia evidence from Amhara region. Journal of Economics and Sustainable Development, 5(24), 10–19.
Damajanti, A., & Abdul Karim, S. Ms. A. (2017). Effect of Tax Knowledge on Individual Taxpayers Compliance. Economic & Business Solutions Journal, 1(1), 1–19.
Dewi Kusuma Wardani dan Erma Wati. (2018). Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Variabel Intervening (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama Kebumen) The Effect Of Tax Socialization On Taxpayer Compliance With. VII.
Dewi, N. L. P. ., & Noviari, N. (2017). Devi Dan Noviari, Ubi. Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas Dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance), 21, 830–859.
Direktorat Jenderal Pajak. (2018). Laporan Kinerja Direktorat Jenderal Pajak 2018.
Faris Naufal, M., & Setiawan, P. E. (2018). Pengaruh Sosialisasi Perpajakan, Pemahaman Prosedur Perpajakan, Umur, Jenis Pekerjaan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 25, 241. https://doi.org/10.24843/eja.2018.v25.i01.p10
Fauziah, U. (2016). Pengaruh Sistem Administrasi Perpajakan Modern, Sosialisasi Perpajakan dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak (Studi Empiris pada Wajib Pajak Orang Pribadi di KPP Pratama Sleman). Jurnal Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Muhamadiyah Yogyakarta, 28, 800–827.
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Handayani, M., & Noviari, N. (2016). Pengaruh Persepsi Manajemen Atas Keunggulan Penerapan E-Billing Dan E-SPT Pajak Pertambahan Nilai Pada Kepatuhan Perpajakan. E-Jurnal Akuntansi, 15(2), 1007-1–1028.
Handayani, O., & Woro Damayanti, T. (2018). Determinants of Individual Taxpayers Compliance in Indonesia: A Meta-Analysis. The Indonesian Journal of Accounting Research, 21(1), 1–22. https://doi.org/10.33312/ijar.332
Hartana, I. M. G., & Merkusiwati, N. K. L. A. (2018). Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2018.v25.i02.p26
Heenkenda, S. (2016). Readiness to retirement planning of estate sector employees in Sri Lanka Readiness to Retirement Planning of Estate Sector Employees in Sri Lanka. MPRA Munich Personal RePEc Archive. https://doi.org/10.1227/01.NEU.0000349921.14519.2A
Juliantara, I. G. R., & Setiawan, P. E. (2017). Kemudahan Pengisian SPT, Pengetahuan Perpajakan, Kualitas Pelayanan Pada Kepatuhan WPOP di KPP Pratama Denpasar Timur. E- Jurnal Akuntansi Universitas Udayana.
Kesumasari, N. K. I., & Suardana, K. A. (2018). Pengaruh Pengetahuan Perpajakan, Kesadaran dan Pengetahuan Tax Amnesty Pada Kepatuhan WPOP di KPP Pratama Gianyar. E-Jurnal Akuntansi, 22, 1503. https://doi.org/10.24843/eja.2018.v22.i02.p25
Kusumafanto, H. F., & Fatchan Achyani. (2018). Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Biaya Kepatuhan Pajak, Penerapan E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Surakarta). Jurnal Akuntansi Fakultas Ekonomi Dan
Bisnis Universitas Mohamadiyah Surakarta, 24(2), 1590–1607. https://doi.org/10.1051/matecconf/201712107005
Kusumayanthi, L. O., & Suprasto, H. B. (2019). Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP. E-Jurnal Akuntansi, 28, 491. https://doi.org/10.24843/eja.2019.v28.i01.p19
Mahangila, D. N. (2017). The Impact of Tax Compliance Costs on Tax Compliance Behavoiur. Journal of Tax Administration, 3(1), 57–81. https://doi.org/10.1017/CBO9781107415324.004
Manual, V., & Zhi Xin, A. (2016). Impact of Tax Knowledge, Tax Compliance Cost, Tax Deterrent Tax Measures towards Tax Compliance Behavior: A survey on Self-Employed Taxpayers in West Malaysia. Electronic Journal of Business and Management, 1(1), 56–70.
Marjan, R. M. (2014). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, dan Sanksi Pajak terhadap Tingkat Kepatuhan Formal Wajib Pajak (Studi di Kantor Pelayanan Pajak Pratama Makassar Selatan). Jurnal Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Hasanuddin, 5(1), 43–54. https://doi.org/10.1017/CBO9781107415324.004
Markumah, U., Triyono, & Sasongko, N. (2019). Pengaruh Ketegasan Sanksi Pajak,Pengetahuan Fiskus,Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak(Studi Empiris Pada Wajib Pajak Badan di KPP Pratama Surakarta). Urecol, 191–198.
Mitha Pratiwi, N. P., & Merkusiwati, N. K. L. A. (2019). Pengaruh Kualitas Pelayanan, Kewajiban Moral, Sanksi Pajak dan Tapping Box pada Kepatuhan Wajib Pajak Hotel. E-Jurnal Akuntansi, 26(32), 1357. https://doi.org/10.24843/eja.2019.v26.i02.p19
Newcomb, T., & Heider, F. (1958). The Psychology of Interpersonal Relations. American Sociological Review. https://doi.org/10.2307/2089062
Parwati, N. M. S., Tenripada, & Zahra, F. (2017). The analysis of factors affecting the use of e-filing for individual taxpayers. International Conference on Accounting, Business & Economics, 2(October).
Pranata, F. M., & Puspa, D. F. (2014). Pengaruh Karakter Eksekutif Dan Corporate. E-Jurnal Bung Hatta Vol. 4 No. 1 (2014).
Pratami, L. P. K. A. W., Sulindawati, N. L. G. E., & Wahyuni, M. A. (2017). Pengaruh penerapan e-system perpajakan terhadap tingkat kepatuhan wajib pajak orang pribadi dalam membayar pajak pada kantor pelayanan pajak (kpp) pratama singaraja. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2018.v22.i03.p09
Priambodo, P. (2018). The Influence of Understanding Tax Regulation, Sanction Taxation, Awareness Tax Payers to Compliance Tax Payers of Private Person at Tax Services Office Pratama. Journal of Accounting and Business Education, 5(1), 2450–2462. https://doi.org/10.1017/CBO9781107415324.004
Purwadi, M. O. D. (2019). Pengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Badung Selatan. E-Jurnal Akuntansi Universitas Udayana, 27(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Redae, R. B., & Sekhon, P. S. (2016). Taxpayers’ Knowledge and Tax Compliance Behavior in Ethiopia: A Study of Tigray State. International Journal of Management and Commerce Innovations, 3(2), 1090–1102. Retrieved from www.researchpublish.com
Robbins, R. B. & Judge, T. (2013). Organizational Behavior. 15th edition. New Jersey: Pearson Education Inc (15th editi). New Jersey: Pearson Education Inc.
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
Setyani, A. Y. (2018). Pengaruh Kebijakan Dividen, Kebijakan Hutang Dan Profitabilitas Terhadap Nilai Perusahaan Manufaktur. Jurnal Fakultas Bisnis Universitas Kristen Duta Wacana, 18(2), 181. https://doi.org/10.34209/equ.v18i2.467
Sondakh, J. J. (2017). Behavioral intention to use e-tax service system: An application of technology acceptance model. European Research Studies Journal, 20(2), 48–64.
Sugiyono. (2016). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Alfabeta.
Wanzel, K. R., Ward, M., & Reznick, R. K. (2002). Teaching the surgical craft: From selection to certification. Current Problems in Surgery. https://doi.org/10.1067/mog.2002.123481
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. https://doi.org/10.24843/eja.2018.v25.i03.p15
Yulitasari, A. A. I., & Suprasto, H. B. (2017). Pengaruh Tanggung Jawab Moral, Sanksi Perpajakan dan Penerapan Sistem E-Filing Pada Kepatuhan Pelaporan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1360–1389. https://doi.org/10.1051/matecconf/201712107005
Published
2020-07-10
How to Cite
LHOKA, Ni Luh Putu Dian Patni; SUKARTHA, I Made.
Pengaruh E-SPT, Sanksi, Sosialisasi, Pengetahuan Perpajakan, dan Moralitas pada Kepatuhan Wajib Pajak.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 7, p. 1699 - 1711, july 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/56820>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i07.p07.
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