Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi
Abstract
This study has a purpose to determine the effect of tax amnesty, tax sanctions and the quality of tax authorities on compliance of individual taxpayers that conducted at KPP North Badung. The number of sample are 100 respondents by using accidental sampling methods. Data analysis technique that used are descriptive statistical test, classic assumption test and multiple linear regression. Based on the results of testing conducted, it is known that tax amnesty, tax sanctions and the quality of tax authorities have an effect on the compliance of individual taxpayers registered in KPP North Badung.
Keywords: Tax Amnesty; Tax Sanction; Service Quality; Taxpayers Compliance.
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References
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Purnamasari, D., & Sudaryo, Y. (2018). The Effect of Knowledge Taxpayer , Moral Taypayer and Tax Sanctions on Taxpayers Compulsory. 9(5). https://doi.org/10.18178/ijtef.2018.9.5.618
Rorong, E. N., Kalangi, L., & Runtu, T. (2017). Pengaruh Kebijakan Tax Amnesty, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Manado. 12(2), 175–187. https://doi.org/10.32400/gc.12.2.17480.2017
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Saraswati, Z. E., Masitoh, E., & Dewi, R. R. (2018). Tax Awareness, Modern Tax Administration System And Tax Sanctions Against Taxpayer Compliance. 4(2), 66–75.
Sari, D., & Mulyati, Y. (2018). The Impact of Tax Amnesty on Tax Revenue and Tax Ratio : Case in Indonesia. 7, 245–247. http://doi.org/10.14419/ijet.v7i4.34.23899.
Sumanjaya, W. (2019). Tax Amnesty Policy Analysis : Concepts And Applications In Indonesia. 7(6), 133–144.
Suryanti, H., & Sari, I. H. (2018). Pengaruh Sanksi Perpajakan, Pelayanan Fiskus Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi pada Kantor Pelayanan Pajak Pratama Jakarta Pancoran). 16(2), 14–26.
Susan, Novitasari. (2018). Menyingkap Fenomena Tax amnesty di Indonesia: Sebuah Analisis dengan Pendekatan Luder’s Contingency Model. E-Jurnal Universitas Airlangga, 1(1), 73-93. http://dx.doi.org/10.21043/aktsar.v1i1.3830
Suyanto, & Pratama, Y. (2018). Kepatuhan wajib pajak orang pribadi: Studi aspek pengetahuan, kesadaran, kualitas layanan dan kebijakan sunset policy 21(1), 139–158. https://doi.org/10.24914/jeb.v21i1.704
Wirawan, A., & Noviari, N. (2017). Pengaruh Penerapan Kebijakan Tax amnesty dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi Universitas Udayana 21(3), 2165-2194. https://doi.org/10.24843/EJA.2017.v21.i03.p1.
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Damayanti, T. W., Sutrisno, T., Subekti, I., & Baridwan, Z. (2015). The Role of Taxpayer ’ s Perception of the Government and Society to Improve Tax Compliance. 4(1). https://doi.org/10.5430/afr.v4n1p180
Darmawan, A. (2016). Indonesia’s Tax Amnesty Law Based On The Perspective Of The Law As An Allocative System. 5(3), 509–527. https://doi.org/10.20961/yustisia.v5i3.8788
Diamastuti, E., & Hardanti, K. N. (2019). The Investigation Of Taxplayer Compliance In Tax Amnesty. Akrual : Jurnal Akuntansi 10(1). http://dx.doi.org/10.26740/jaj.v10n2.p85-104 .
Dewi, E., & Noviari, N. (2019). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, & Sanksi Perpajakan Pada Kemauan Mengikuti Tax Amnesty. E-Jurnal Akuntansi Universitas Udayana. 19(2), 1378-1405.
Fitria, D., Abdillah, A., Prasetyono, H., & Cahyo, I. D. (2019). The Difference of Enterprises Taxpayers Compliance after Tax Amnesty. 12(24), 86–99. https://doi.org/10.15294/jejak.v12i1.16555
Harmenita, R., Musadieq, M. Al, & Ruhana, I. (2016). Pengaruh Kualitas Pelayanan Fiskus Terhadap Reinventing Policy Dan Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Badan yang Terdaftar di Kantor Pelayanan Pajak Madya Bekasi). 9(1), 1–7.
Hayat, M., & Kristanto, R. (2018). Pengaruh Pengampunan Pajak Dan Kemudahan Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Jakarta Penjaringan. 1(2), 218–234. 10.31334/trans.v1i2.305.
Husnurrosyidah. (2016). Pengaruh Tax Amnesty Dan Sanksi Pajak Terhadap Kepatuhan Pajak di Bmt Se-Karasidenan Pati. 4(2), 211–226. journal.stainkudus.ac.id/index.php/equilibrium
Istighfarin, N., & Fidiana. (2018). Tax Amnesty Dari Perspektif Masyarakat Pajak. 9(2), 142-156. http://dx.doi.org/10.26740/jaj.v9n2.p142-156
Istiqomah. (2017). Analisis Kepatuhan Wajib Pajak Orang Pribadi Berkaitan dengan Adanya Kebijakan Penghapusan Sanksi Pajak. VI, 81–92. https://doi.org/10.21831/nominal.v6i1.14334
Jaya, A., Ratnawati, T., & Sardjono, S. (2017). Analysis of Effect of Knowledge and Service Quality, Accessibility of Information, Awareness and Behavior of Taxpayers and Impact on Satisfaction and Compliance With Taxpayers of Land and Buildings in The City Batam Island Riau Province. 6(8), 73–83.
Jotopurnomo, C., & Mangoting, Y. (2013). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada terhadap Kepatuhan Wajib Pajak Orang Pribadi di Surabaya. 1(1), 49–54.
Madjid, S. (2015). The Effect Tax Audit Quality and Service Quality On Tax Reporting Compliance ( The cases of tax audit of Indonesian ). 6(12), 131–135.
Mujahid, A., & Ahmed, D. (2019). International Journal of Social and Administrative Sciences The Effect Of Tax Amnesties Programs On Tax Collection And Economic Performance : A Global Macro Keywords. 4(2), 108–128. https://doi.org/10.18488/journal.136.2019.42.108.128.
Natania, E. S. (2018). An Accounting Perspective of Tax Amnesty in Indonesia. 1(1), 1–17. https://doi.org/10.24198/jaab.v1i1.15645
Nuryati, T., & Pratama, B. (2019). Tax Amnesty as a Contribution to the Improvement of Taxpayers ’ Compliance. 234–237. https://doi.org/10.2991/aicar-18.2019.51
Olaoye, C. O., Ayeni-agbaje, A. R., & Alaran-ajewole, A. P. (2017). Tax Information , Administration and Knowledge on Tax Payers ’ Compliance of Block Moulding Firms in Ekiti State. 5(4), 131–138. https://doi.org/10.11648/j.jfa.20170504.12
Pravasanti, Y. A. (2018). Dampak Kebijakan dan Keberhasilan Tax Amnesty Bagi Perekonomian Indonesia. 16(1), 84–94. https://doi.org/10.30595/kompartemen.v16i1.2415
Purnamasari, D., & Sudaryo, Y. (2018). The Effect of Knowledge Taxpayer , Moral Taypayer and Tax Sanctions on Taxpayers Compulsory. 9(5). https://doi.org/10.18178/ijtef.2018.9.5.618
Rorong, E. N., Kalangi, L., & Runtu, T. (2017). Pengaruh Kebijakan Tax Amnesty, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Manado. 12(2), 175–187. https://doi.org/10.32400/gc.12.2.17480.2017
Savitri, F. & Nuraina. (2017). Pengaruh Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Madiun. 5(1), 45-55. http://doi.org/10.25273/equilibrium.v5i1.1005
Saraswati, Z. E., Masitoh, E., & Dewi, R. R. (2018). Tax Awareness, Modern Tax Administration System And Tax Sanctions Against Taxpayer Compliance. 4(2), 66–75.
Sari, D., & Mulyati, Y. (2018). The Impact of Tax Amnesty on Tax Revenue and Tax Ratio : Case in Indonesia. 7, 245–247. http://doi.org/10.14419/ijet.v7i4.34.23899.
Sumanjaya, W. (2019). Tax Amnesty Policy Analysis : Concepts And Applications In Indonesia. 7(6), 133–144.
Suryanti, H., & Sari, I. H. (2018). Pengaruh Sanksi Perpajakan, Pelayanan Fiskus Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi pada Kantor Pelayanan Pajak Pratama Jakarta Pancoran). 16(2), 14–26.
Susan, Novitasari. (2018). Menyingkap Fenomena Tax amnesty di Indonesia: Sebuah Analisis dengan Pendekatan Luder’s Contingency Model. E-Jurnal Universitas Airlangga, 1(1), 73-93. http://dx.doi.org/10.21043/aktsar.v1i1.3830
Suyanto, & Pratama, Y. (2018). Kepatuhan wajib pajak orang pribadi: Studi aspek pengetahuan, kesadaran, kualitas layanan dan kebijakan sunset policy 21(1), 139–158. https://doi.org/10.24914/jeb.v21i1.704
Wirawan, A., & Noviari, N. (2017). Pengaruh Penerapan Kebijakan Tax amnesty dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi Universitas Udayana 21(3), 2165-2194. https://doi.org/10.24843/EJA.2017.v21.i03.p1.
Wiryadana, I., & Lely, A. (2018). Pengaruh Kualitas Pelayanan, Sanksi Pajak, Biaya Kepatuhan Pajak dan E-Filling Pada Kepatuhan WPOP Non PNS. E-Jurnal Akuntansi Universitas Udayana, 25(3), 1773 – 1798. https://doi.org/10.24843/EJA.2018.v25.i03.p06
Published
2020-10-27
How to Cite
SHINTA DEVI DARMAYANI, A. A. Sagung; BUDIARTHA, I Ketut.
Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2444 - 2455, oct. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/57428>. Date accessed: 23 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i10.p01.
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