Pengaruh Pemahaman Akuntansi dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak pada KPP Pratama Madiun
Abstract
The research aims to provide empirical evidence of the influence understanding of accounting and understanding of taxation on taxpayer compliance. Measurement of variables in this study using a Likert scale from scale 1 to strongly disagree to scale 4 to strongly agree. The sample in this study was 112 individual taxpayers in KPP Pratama Madiun. Sampling refers to the Slovin formula with a purposive sampling method and analyzed using multiple linear regression. The results of this study indicate that the understanding of accounting has no effect on taxpayer compliance while understanding of taxation has an effect on taxpayer compliance.
Keywords: Understanding of Accounting; Understanding of Taxation; Taxpayer Compliance.
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References
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Sasmita, S. N. A. (2015). Pengaruh Pemahaman Wajib Pajak, Pelayanan Fiskus, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Pemilik Usaha Kecil Menengah dalam Pelaporan Kewajiban Perpajakan di Semarang (Studi UMKM Di Kota Semarang). Journal of Accounting, 1(1), 1–17.
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Sumianto, S., & Kurniawan, C. H. (2015). Pengaruh Pemahaman Akuntansi dan Ketentuan Perpajakan Serta Transparansi dalam Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Usahawan Pada UKM di Yogyakarta. Journals Modus, 27(1), 41–51. https://doi.org/10.24002/modus.v27i1.567
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Suyanto, S., & Kholifah, D. A. (2015). Pengaruh Pemahaman, Kualitas Pelayanan, dan Sanksi Perpajakan terhadap Kepatuhan WP Pelaku UMKM Sesudah Penerapan PP NO.46 Tahun 2013 (Survey Kantor Pelayanan Pajak Pratama Wonosari). Jurnal Akuntansi, 3(2), 16–27. https://doi.org/10.24964/ja.v3i2.48
Umar, H. (2008). Metode penelitian untuk skripsi dan tesis bisnis. Jakarta: PT. Rajagrafindo Persada.
Andi, & Putri, W. E. (2020). Pengaruh Pemahaman Akuntansi, Pemahaman Peraturan Perpajakan, Transparansi dan Akuntabilitas terhadap Kepatuhan Wajib Pajak Badan pada Kantor Pelayanan Pajak Pratama Tangerang Barat. IJAB : Indonesian Journal of Accounting and Business, 1(2), 100–120. https://doi.org/10.33019/accounting.v1i2.8
Dartini, G. A. A. S., & Jati, I. K. (2016). Pemahaman Akuntansi, Transparansi, dan Akuntabilitas pada Kepatuhan Wajib Pajak Badan. E-Jurnal Akuntansi, 17(3), 2447–2473.
Djatmiko, H. (2018). The Effect of Taxpayer Understanding on MSMES Taxpayer Compliance. Russian Journal of Agricultural and Socio-Economic Sciences, 8(80), 216–220.
Fitri. (2020). KPP Pratama Madiun Tingkatkan Kepatuhan Pelaporan SPT Tahunan. Retrieved January 20, 2020 from https://radarmadiun.co.id/kpp-pratama-madiun-tingkatkan-kepatuhan-pelaporan-spt-tahunan/
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Cetakan ke VIII. In Penelitian. https://doi.org/10.1021/ol7029646
Ika. (2019). Ribuan Wajib Pajak Di Madiun Terancam Denda. Retrieved March 21, 2019 from https://gefmmadiun.com/2019/03/21/ribuan-wajib-pajak-di-madiun-terancam-denda/
Ikatan Akuntan Indonesia. (2013). Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. Jakarta: Dewan Standar Akuntansi Keuangan.
Kamil, N. I. (2015). The Effect of Taxpayer Awareness , Knowledge , Tax Penalties and Tax Authorities Services on the Tax Complience. Research Journal of Finance and AccountingOnline), 6(2), 104–111.
Kartika, Y. T., & Aji, A. W. (2015). Analisis Pengaruh Pemahaman Ketentuan dan Presepsi Wajib Pajak tentang Peraturan Pemerintah Nomer 46 Tahun 2013 Terhadap Kepatuhan dalam Melaksanakan Ketentuan pada Wajib Pajak Pelaku Usaha Mikro Kecil dan Menengah di Kota Yogyakarta. Jurnal Akuntansi, 3(2), 56–62. https://doi.org/10.24964/ja.v3i2.51
Kurniawan, D. (2020). The Influence of Tax Education During Higher Education on Tax Knowledge and Its Effect on Personal Tax Compliance. Journal of Indonesian Economy and Business, 35(1), 57–72.
Newman, W., Mwandambira, N., Charity, M., & Ongayi, W. (2018). Literature review on the impact of tax knowledge on tax compliance among small medium enterprises in a developing country. Journal of Legal, Ethical and Regulatory Issues, 22(4).
Oktafiyanto, I., & Wardani, D. K. (2015). Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan. Jurnal Akuntansi, 3(1), 41–52.
Oktaviani, A. A., Juang, F. T., & Kusumaningtyas, D. A. (2017). The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance. Indonesian Management and Accounting Research, 16(02), 34–45.
Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. IBusiness, 8(1). https://doi.org/10.4236/ib.2016.81001
Palil, M. R., & Mustapha, A. F. (2011). Factors affecting tax compliance behaviour in self assessment system. African Journal of Business Management, 5(33), 12864–12872.
Panjaitan, H., Tarmizi, H. B., Daulay, M., & Ginting, R. (2019). Effect of Good Governance, Tax Understanding, and Tax Sanctions on Taxpayers Compliance, Micro, Small and Medium Enterprises In Medan. Advances in Economics, Business and Management Research, 100, 663–669. https://doi.org/10.2991/icoi-19.2019.116
Pratama, A. (2018). Individual Taxpayer Characteristics and Taxpayer Knowledge: Exploratory Survey on Individual Taxpayers in Bandung City, Indonesia. Review of Integrative Business and Economics Research, 7(1), 338–349.
Putri, R. (2020). Tak Capai Target, Kepatuhan Pajak Dinilai Rendah. Retrieved March 1, 2020 from https://www.kabar-banten.com/tak-capai-target-kepatuhan-pajak-dinilai-rendah/
Rizal Palil, M., & Rusyidin Md Akir, M. (2013). The Perception of Tax Payers on Tax Knowledge and Tax Education with Level of Tax Compliance: A Study the Influences of Religiosity. ASEAN Journal of Economics, Management and Accounting, 1(1), 118–129. https://doi.org/10.1016/S0022-3093(98)00430-X
Rohmawati, A. N., & Rasmini, N. K. (2012). Pengaruh Kesadaran, Penyuluhan, Pelayanan, dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak orang Pribadi. E-Jurnal Akuntansi, 1(2), 2302–2318.
Rusli, R., Hardi, H., & Pakpahan, Y. E. (2015). Pengaruh Pemahaman Akuntansi, Pemahaman Ketentuan Perpajakan dan Transparansi dalam Pajak terhadap Kepatuhan Wajib Pajak Badan. Jom. Fekom, 2(1), 1–15.
Rusli, R., Zirman, Z., & Puspitasari, L. (2015). Pengaruh Kesadaran Wajib Pajak, Tingkat Pemahaman Wajib Pajak, Pelayanan Fiskus dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak (Studi Empiris pada Pengusaha UMKM di Kpp Pratama Senapelan). Jom. Fekom, 2(2), 1–15.
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 1069–1075. https://doi.org/10.1016/j.sbspro.2013.12.590
Sasmita, S. N. A. (2015). Pengaruh Pemahaman Wajib Pajak, Pelayanan Fiskus, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Pemilik Usaha Kecil Menengah dalam Pelaporan Kewajiban Perpajakan di Semarang (Studi UMKM Di Kota Semarang). Journal of Accounting, 1(1), 1–17.
Setyorini, C. T. (2018). Analysis of Implementation of SMEs Tax Enforcement: The effects of tax justice dimensions, understanding of tax ac-counting on SME’s tax compliance. Journal of Economics, Business & Accountancy Ventura, 21(1), 1–12. https://doi.org/10.14414/jebav.v21i1.845
Sumianto, S., & Kurniawan, C. H. (2015). Pengaruh Pemahaman Akuntansi dan Ketentuan Perpajakan Serta Transparansi dalam Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Usahawan Pada UKM di Yogyakarta. Journals Modus, 27(1), 41–51. https://doi.org/10.24002/modus.v27i1.567
Suwiknyo, E. (2019). Hingga Juli 2019, Kepatuhan Wajib Pajak Baru 67,2 Persen. Retrieved August 7, 2019 from https://ekonomi.bisnis.com/read/20190807/259/1133668/hingga-juli- 2019-kepatuhan-wajib-pajak-baru-672-persen
Suyanto, S., & Kholifah, D. A. (2015). Pengaruh Pemahaman, Kualitas Pelayanan, dan Sanksi Perpajakan terhadap Kepatuhan WP Pelaku UMKM Sesudah Penerapan PP NO.46 Tahun 2013 (Survey Kantor Pelayanan Pajak Pratama Wonosari). Jurnal Akuntansi, 3(2), 16–27. https://doi.org/10.24964/ja.v3i2.48
Umar, H. (2008). Metode penelitian untuk skripsi dan tesis bisnis. Jakarta: PT. Rajagrafindo Persada.
Published
2020-09-27
How to Cite
TRIHATMOKO, Huda; MUBARAQ, Muhammad Raihan.
Pengaruh Pemahaman Akuntansi dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak pada KPP Pratama Madiun.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 9, p. 2231 - 2243, sep. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/60909>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i09.p05.
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