Penerapan Tax Amnesty, Pelayanan Perpajakan, Sanksi Perpajakan, dan Penerimaan Pajak
Abstract
Taxes are contributions to the state with the function of funding development and government spending. The research was conducted with the aim of explaining the effect of implementing Tax Amnesty, Tax Services, and Tax Sanctions at the East Denpasar Pratama Tax Service Office. The technique used in data collection is Purposive Sampling by means of research samples using all Individual and Corporate Taxpayers provided they have participated in the Tax Amnesty program at KPP Pratama East Denpasar. The Multiple Linear Regression Analysis Method was used in hypothesis testing with the results that Tax Amnesty, Tax Services, Tax Sanctions had a positive effect on tax revenues at the East Denpasar Primary Tax Service Office.
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References
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Ghozali, Imam. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26. Badan Penerbit Universitas Diponegoro: Semarang.
Dwiatmono, S. (2018). Pengaruh Tax Amnesty, Sanksi Pajak, Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada Wilayah Kantor Pelayanan Pajak Pratama Sleman). Fakultas Ekonomi Universitas Islam.
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Septyana, K. P., & Suprasto, H. B. (2019). Effect of taxation knowledge, fiscus service, and tax sanctions on tax obligation compliance with tax amnesty as moderated variables. International Research Journal of Management, IT and Social Sciences, 6(6), 111–117. https://doi.org/10.21744/irjmis.v6n6.773
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Astina, I. P. S., & Setiawan, P. E. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Pelayanan Fiskus dan Kesadaran Wajib Pajak Terhadap Tingkat Kepatuhan WPOP. E-Jurnal Akuntansi, 23(1), 1–30. https://doi.org/10.24843/EJA.2018.v23.i01.p01
Chernick, H., & Reimers, C. (2019). Consumption Taxes, Income Taxes, and Revenue Sensitivity: States and the Great Recession. Public Finance Review, 47(2), 349–381. https://doi.org/10.1177/1091142117741669
Delima Siahaan, T., & Martani, D. (2020). Analysis of Tax Amnesty Implementation in the Financial Statements of Publicly Listed Companies in Indonesia. KnE Social Sciences, 2020, 162–179. https://doi.org/10.18502/kss.v4i7.6851
Dewi, S. K., & Merkusiwati, N. K. L. A. (2018). Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, E-Filling, dan Tax Amnesty Terhadap Kepatuhan Pelaporan Wajib Pajak. E-Jurnal Akuntansi, 22(2), 1626. https://doi.org/10.24843/eja.2018.v22.i02.p30
Fadhilah. (2018). Pengaruh Kesadaran Wajib Pajak, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Medan Timur. UIN Sumatera Utara.
Francis, O. (2019). The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust. Journal of Accounting and Taxation, 11(7), 120–129. https://doi.org/10.5897/jat2019.0349
Ibrahim, M. A., Myrna, R., Irawati, I., & Kristiadi, J. B. (2018). Tax policy in indonesian energy sectors: An overview of tax amnesty implementation. International Journal of Energy Economics and Policy, 8(4), 234–236.
Inasius, F., Darijanto, G., Gani, E., & Soepriyanto, G. (2020). Tax Compliance After the Implementation of Tax Amnesty in Indonesia. SAGE Open, 10(4). https://doi.org/10.1177/2158244020968793
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, 4(3), 440–446.
Kartini, U. (2018). Pengaruh Tax Amnesty dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Kabupaten Purworejo Pada Tahun 2016. Universitas Negeri Yogyakarta.
Lisa, O., & Hermanto, B. (2018). The Effect of Tax Amnesty and Taxpayer Awareness to Taxpayer Compliance with Financial Condition as Intervening Variable. International Research Journal of Management, IT & Social Sciences Available Online, 5(2), 227–236.
Lusch, S. J., & Stekelberg, J. (2020). State Tax Haven Legislation and Corporate Income Tax Revenues. Public Finance Review, 48(3), 354–383. https://doi.org/10.1177/1091142120914280
Mahendra, I. P. A. J., & Budiartha, I. K. (2020). Pengaruh Penerapan E-Filling Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan pada Kepatuhan WPOP. E-Jurnal Akuntansi, 30(5), 1183. https://doi.org/10.24843/eja.2020.v30.i05.p09
Martani, D., & Maharani, A. (2020). Analysis of Presentation and Disclosure of Tax Amnesty Assets and Liability in the Financial Statements of Listed Public Company in Indonesia. KnE Social Sciences, 2020, 180–201. https://doi.org/10.18502/kss.v4i7.6852
Muflihah, K. N. (2020). Pengaruh Tax Amnesty dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Badan. Prosiding Akuntansi, 6(2), 753–756.
Ngelo, A. A., Permatasari, Y., Harymawan, I., Anridho, N., & Kamarudin, K. A. (2022). Corporate Tax Avoidance and Investment Efficiency: Evidence from the Enforcement of Tax Amnesty in Indonesia. Economies, 10(10), 1–22. https://doi.org/10.3390/economies10100251
Noviantari, P., & Setiawan, P. E. (2018). Pengaruh Persepsi Kualitas Pelayanan, Pemahaman, Persepsi Sanksi Perpajakan, dan Lingkungan Terhadap Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 1711. https://doi.org/10.24843/eja.2018.v22.i03.p03
Nuryanah, S., & Gunawan, G. (2022). Tax amnesty and taxpayers’ noncompliant behaviour: evidence from Indonesia. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2111844
Prena, G. Das, Kustina, K. T., Dewi, I. G. A. A. O., Putra, I. G. C., & Krisnanda, R. A. (2019). Tax sanctions, tax amnesty program, and tax obligation placement towards compliance report on corporate taxpayers. International Journal of Social Sciences and Humanities, 3(1), 26–35. https://doi.org/10.29332/ijssh.v3n1.249
Rabiyah, U., Suryani, A., & Karim, A. (2021). the Effect of Awareness, Fiscus Services and Taxation Knowledge on Taxpayer Compliance At Madya Makassar Kpp. International Journal of Innovation Scientific Research and Review, 03(January), 797–799.
Rahmawati, R. (2017). Pengaruh Persepsi Kualitas Pelayanan, Sanksi Perpajakan, Tax Amnesty, dan Religiusitas Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Universitas Negeri Semarang.
Sari, A. P., & Wirakusuma, M. G. (2018). Persepsi Tax Amnesty Sebagai Pemoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Pada Kepatuhan WPOP. E-Jurnal Akuntansi, 22(1), 464–491. https://doi.org/10.24843/EJA.2018.v22.i01.p18
Ghozali, Imam. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26. Badan Penerbit Universitas Diponegoro: Semarang.
Dwiatmono, S. (2018). Pengaruh Tax Amnesty, Sanksi Pajak, Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada Wilayah Kantor Pelayanan Pajak Pratama Sleman). Fakultas Ekonomi Universitas Islam.
Sugiyono, (2021). Metode Penelitian Kuantitatif Kualitatif dan R&D (M.Dr. Ir. Sutopo, S.Pd (ed); ke2 ed).
Sayidah, N., & Assagaf, A. (2019). Tax amnesty from the perspective of tax official. Cogent Business and Management, 6(1). https://doi.org/10.1080/23311975.2019.1659909
Septyana, K. P., & Suprasto, H. B. (2019). Effect of taxation knowledge, fiscus service, and tax sanctions on tax obligation compliance with tax amnesty as moderated variables. International Research Journal of Management, IT and Social Sciences, 6(6), 111–117. https://doi.org/10.21744/irjmis.v6n6.773
Shinta Devi, A. A. S., & Budiartha, I. K. (2020). Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 30(10), 2444. https://doi.org/10.24843/eja.2020.v30.i10.p01
Yuniasih, N. L. P. R., & Jati, I. K. (2021). E-Filing, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 31(12), 2988. https://doi.org/10.24843/eja.2021.v31.i12.p04
Published
2024-03-21
How to Cite
DEWI, Ni Putu Anggun Kencana; JATI, I Ketut.
Penerapan Tax Amnesty, Pelayanan Perpajakan, Sanksi Perpajakan, dan Penerimaan Pajak.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 3, mar. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/98869>. Date accessed: 30 apr. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i03.p13.
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