Kepribadian Wajib Pajak, Pelayanan Fiskus, Sanksi Pajak dan Kepatuhan Wajib Pajak
Abstract
Good tax service services must be provided to all taxpayers to increase taxpayer compliance. Tax sanctions are the actions of taxpayers to always obey in paying their obligations. The purpose of this study was to analyze the effect of taxpayer taxes, tax taxes, and tax taxes on tax compliance at KPP Pratama Denpasar Barat. The sample used was 125 respondents. Data was collected through a survey method with a questionnaire instrument. The analysis used is multiple linear regression. The results showed that the personality of the taxpayer, the service of the tax authorities, and tax sanctions had a positive effect on taxpayer compliance. This shows that in improving taxpayer compliance, what must be considered are the internal factors of individual taxpayers, namely personality factors; and external factors, namely good service from the tax authorities, and sanctions for violations of taxation.
Keywords: Taxpayer Personality; Tax Authorities Services; Tax Sanctions; Taxpayer Compliance.
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References
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Ajzen, I. (1991). The Theory Of Planned Behavior. Organzational Behavior And Human Decision Process, 50(2), 179–211.
Aristana. (2019). Pengaruh Kualitas Pelayanan, Religiusitas, dan Norma Subjektif Terhadap Kepatuhan WPOP pada KPP Pratama Tabanan. E-Journal Akuntansi Unud, 29(3), 958–971.
Arum, H. (2012). Pengaruh Kesadaran Wajib pajak, Pelayanan Fiskus dan Sanksi Pajak Terhadap Kepatuhan Wajib pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas (Studi di Wilayah KPP Pratama Cilacap). Program Studi Pendidikan Ekonomi Universitas Diponegoro Semarang, 1(1), 1–10.
Dewi, I. G. A. P. C., & Gayatri. (2021). Analysis of Factors Affecting MSME Taxpayer Compliance. American Journal of Humanities and Social Sciences Research, 5(2), 7–13.
Faradila, S., & Elva, N. (2017). Pengaruh Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Madiun. Equilibrium, 5(1), 45–55.
Gayatri, N. S., & Wirasedana, I. W. P. (2021). The Influence of Tax Planning, Company Size, and Cash Holding on Earnings Management in the Infrastructure, Utilities and Transportation Sectors. American Journal of Humanities and Social Sciences Research, 5(2), 261–267.
Handoko, Y., Toni, N., & Simorangkir, E. . (2020). The Effect of Tax Knowledge and Tax Sanctions on Taxpayer Compliance at the Tax Office (KPP) Pratama, Medan Timur through Tax Awareness as an Intervening Variable. International Journal of Research and Review, 7(September), 9.
Indah, N. P. I. P., & Setiawan, P. E. (2020). The Effect of Tax Awareness, Taxation Sanctions, and Application of E-Filing Systems In Compliance With Personal Taxpayer Obligations. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(3), 440–446.
Jannah, I. N. (2017). Pengaruh Dimensi Konsekuensi Religiusitas dan Sanksi Perpajakan Terhadap Kepatuhan Dalam Perpajakan (Studi pada KPP Pratama Kabupaten Boyolali). Jurnal Institut Agama Islam Surakarta, 1(1), 1–17.
Jotopurnomo, C., & Yenni, M. (2013). Pengaruh Kesadaraan Wajib pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib pajak Berada Terhadap Kepatuhan Wajib pajak Orang Pribadi di Surabaya. Tax & Accounting Review, 1(1), 51–54.
Kiow, T. S. (2017). The Determinants of Individual Taxprayers’ Tax Compliance Behavior in Peninsular Malaysia. International Business and Accounting Research Journal, 1(1), 26 – 43.
Komala, K. C. (2014). Pengaruh Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Badan. Jurnal Universitas Brawijaya, 2(1), 1–15.
Kusumastuti, N. P. (2018). Pengaruh Kepribadian Wajib pajak Tehadap Kepatuhan Pajak. Jurnal Universitas Islam Indonesia, 1(1), 1.
Marcori, F. (2018). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Usaha Kecil Menengah. Ejournal.Unp.Ac.Id, 06(1), 22.
Negara, K. S. A., & Supadmi, N. L. (2020). the Effect of Tax Socialization on Taxpayer Compliance With Knowledge As Intervening Variable. American Journal of Humanities and Social Sciences Research, 4(3), 447–452.
Purwanto, & Safira, H. (2020). The Analysis of Corporate Taxpayer Compliance and Its Implication to Self-Assessment System Implementation ( Case Study of Tax Officer Pratama Bandung Karees ). International Journal Of Economics Development Research, 1(3), 213–224.
Putra, I. N. A., & Setiawan, P. E. (2020). The Effect of Taxpayer Awareness, Service Quality, Taxation Understanding, and Application of E-Filling System on Corporate Taxpayer Compliance. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(2), 219–224.
Putri, N. R., & Saleh, M. (2018). Pengaruh Kesadaran Perpajakan, Pelayanan Fiskus, Sanksi Perpajakan, Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Wajib Pajak Orang Pribadi Yang Terdaftar Pada Kantor Pelayanan Pajak Pratama Banda Aceh Tahun 2012-2015). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 3(3), 416–430.
Savitri, E., & Musfialdy. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Social and Behavioral Sciences, 219(1), 682–687. https://doi.org/10.1016/j.sbspro.2016.05.051
Savitri, F., & Elva, N. (2017). Pengaruh Sanksi Perpajakan Terhadap Kepatuhan Wajib pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Madiun. Equilibrium, 5(1), 45–55.
Seralurin, Y. C., & Ermawati, Y. (2019). Influence of self-assessment system, taxation understanding, and discrimination toward ethics of tax evasion. International Research Journal of Management, IT and Social Sciences, 6(5), 267–278. https://doi.org/10.21744/irjmis.v6n5.745
Tiraada, T. A. M. (2013). Kesadaran Perpajakan, Sanksi Pajak, Sikap Fiskus terhadap Kepatuhan WPOP di Kabupaten Minahasa Selatan. Jurnal Emba, 1(3), 999–1008.
Widyana, D. P. ., & Asmara Putra, I. N. W. (2020). Pengaruh Kesadaran Wajib pajak, Pelayanan Fiskus, dan Sanksi Pajak Terhadap Kepatuhan Wajib pajak Kendaraan Bermotor. E-Jurnal Akuntasi, 30(1), 39 – 55. https://doi.org/https://doi.org/10.24843/EJA.2020.v30.i01.p04
Published
2022-05-28
How to Cite
PERMANA, Indra; SISDYANI, Eka Ardhani.
Kepribadian Wajib Pajak, Pelayanan Fiskus, Sanksi Pajak dan Kepatuhan Wajib Pajak.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 5, p. 1213-1223, may 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/72049>. Date accessed: 20 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i05.p08.
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