Pengaruh Kesadaran, Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus dan Penerapan e-filing Terhadap Kepatuhan WPOP
Abstract
Tax revenue is the main source of revenue from APBN. Seeing the importance of taxes in advancing and developing the country, it is natural that the Indonesian government targets taxpayer compliance to continue to increase every year, especially income tax. However, when viewed from the percentage of individual taxpayer compliance (WPOP) KPP Pratama Surabaya Gubeng, each year has decreased in the last four years. This study aims to test whether awareness, socialization of taxation, quality of tax service services, and the application of e-filing have an effect on WPOP compliance. The method used is a quantitative method with a sample of 100 WPOP KPP Pratama Surabaya Gubeng. Collecting data using a questionnaire. Analysis of the data used, namely multiple linear regression. The results of this study simultaneously all independent variables together affect WPOP compliance. While partially, awareness, socialization of taxation, and the application of e-filing affect WPOP compliance, but the quality of tax services does not affect WPOP compliance.
References
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
Anjarsari, D., & Sriwijaya, U. (2019). Kesadaran wajib pajak. November.
Artawan, I. G. P. (2020). The Effect of Service Quality to Build Taxpayer Trust and Satisfaction on Increasing Taxpayer Compliance in Gianyar Regency. International Journal of Contemporary Research and Review, 11(09), 21868–21883.
Awwalina, P., Yadinta, F., Mulyadi, J. M. V, & Classsification, J. E. L. (2018). Kualitas Pelayanan Fiskus , Dimensi Keadilan , Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi. 5(2), 201–212.
Direktorat Jenderal Pajak. (2013). Lebih Dekat Dengan Pajak.
Direktorat Jenderal Pajak. (2019). Laporan Kinerja Direktorat Jenderal Pajak Tahun 2019. Kementerian Keuangan Republik Indonesia Direktorat Jendral Pajak.
Ekawati, L. (2008). Survey Pemahaman dan Kepatuhan Wajib Pajak Usaha Kecil dan Menengah di Kota Yogyakarta. Journal of Chemical Information and Modeling, 6(Khusus), 185.
Elvionita, V. (2018). Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus, Pemahaman Tentang Peraturan Perpajakan Dan Penerapan E-filing Terhadap Kepatuhan Wajib Pajak. Jom Feb, 1(1), 1–15.
Fadli, dr. R. (2020). Begini Kronologi Lengkap Virus Corona Masuk Indonesia. 2 Maret. https://www.halodoc.com/artikel/kronologi-lengkap-virus-corona-masuk-indonesia
Handayani, K. R., & Tambun, S. (2016). Pengaruh Penerapan Sistem E-filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Sebagai Variabel Moderating. Journal UTA45JAKARTA, 1(2), 59–73.
Hardiningsih, P., & Yulianawati, N. (2011). Faktor-Faktor Yang Mempengaruhi Kemauan Membayar Pajak. Dinamika Keuangan Dan Perbankan.
Kementerian Keuangan Republik Indonesia. (2019a). APBN 2019. https://www.kemenkeu.go.id/apbn2019
Kementerian Keuangan Republik Indonesia. (2019b). APBN 2019 Adil, Sehat, dan Mandiri Mendorong Investasi dan Daya Saing Indonesia Melalui Pembangunan Sumber Daya Manusia. https://www.kemenkeu.go.id/apbn2019
Kementrian Keuangan RI. (2020). Apbn Kita. Kemenkeu.Go.Id, April, 82. https://www.kemenkeu.go.id/media/14243/apbn-kita-januari-2020.pdf
Mahendra, I. P. A. janu, & Budiartha, I. K. (2020). Pengaruh Penerapan E-filing 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
Mardiasmo. (2009). Perpajakan Indonesia. Edisi Revisi.Jogjakarta: Andi.
Nugraheni, A. D., & Purwanto, A. (2015). Faktor-Faktor yang Mempengaruhi Wajib Pajak Orang Pribadi. Diponegoro Journal of Accounting.
Rahayu, P. (2016). Pengaruh Penerapan Aplikasi Electronic Filling (e-filing) Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaporkan Surat Pemberitahuan Tahunan (SPT Tahunan). https://doi.org/10.31227/osf.io/s45k3
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109(1), 1069–1075. https://doi.org/10.1016/j.sbspro.2013.12.590
Safitri, D., Silalahi, S. P., Bisnis, E., & Riau, U. (2020). Pengaruh Kualitas Pelayanan Fiskus , Pemahaman Peraturan Perpajakan Dan Penerapan Sistem E-filing Terhadap Kepatuhan Wajib Pajak : Sosialisasi Perpajakan Sebagai Pemoderasi. Jurnal Akuntansi Dan Pajak, 20(2), 145–153
Sembiring, L. J. (2020). Ekonomi -3,49% pada Kuartal III, Indonesia Resmi Resesi! 05 November. https://www.cnbcindonesia.com/news/20201105103417-4-199439/ekonomi-349-pada-kuartal-iii-indonesia-resmi-resesi
Sentanu, I. N. W., & Budiartha, K. (2019). Effect of taxation modernization on tax compliance. International Research Journal of Management, IT and Social Sciences, 6(4), 207–213. https://doi.org/10.21744/irjmis.v6n4.683
Shanti, N. K. N. (2016). Pengaruh Kualitas Pelayanan Dan Pemahaman Kpp Pratama Gianyar. 1.
Siahaan, S. &, & Halimatusyadiah. (2018). Pengaruh Kesadaran Perpajakan, sosialisasi Perpajakan, Pelayanan Fiskus, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi.
Simanjutak, T. H., & Mukhlis, I. (2012). Dimensi Ekonomi Perpajakan dalam Pembangunan Ekonomi (p. 226).
Solichah, N. N., -, I., & Soewarno, N. (2019). Pengaruh Penerapan E-Filing, Tingkat Pemahaman Pajak, dan Sanksi Pajak Terhadap Kepatuhan Formal Wajib Pajak Orang Pribadi. Jurnal Riset Akuntansi Dan Bisnis Airlangga. https://doi.org/10.31093/jraba.v4i2.179
Susanti, S., Susilowibowo, J., & Hardini, H. T. (2020). Apakah Pengetahuan Pajak Dan Tingkat Pendidikan Meningkatkan Kepatuhan Membayar Pajak? Jurnal Akuntansi Multiparadigma, 11(2), 420–431. https://doi.org/10.21776/ub.jamal.2020.11.2.25
Veronica, A., & Nurazlina, P. (2015). Faculty of Economics Riau University ,. 1–15.
Waluyo. (2011). Akuntansi Pajak.
Wicaksono, M., & Lestari, T. (2017). Effect of Awareness, Knowledge and Attitude of Taxpayers Tax Compliance for Taxpayers in Tax Service Office Boyolali. International Journal of Economics, Business and Accounting Research (IJEBAR), 1(01), 12–25. https://doi.org/10.29040/ijebar.v1i01.236
Wijayanto, G. J. (2016). Pengaruh Sosialisasi Perpajakan Dan Pemahaman Prosedur Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Memenuhi Kewajiban Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB P2) Di Kota Magelang Tahun 2015. Skripsi.
Wilda, F. (2015). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus dan Sanksi Pajak terhadap Kepatuhan WPOP yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas di Kota Padang.
Copyright (c) 2021 Nova Arianto Toldo Pratama, Susanti Susanti
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Jurnal Pendidikan Akuntansi (JPAK) is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Abstract Views: 545
PDF Downloads: 338
