PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BENDAHARA DILINGKUNGAN BADAN NARKOTIKA NASIONAL

Sigit Herdianto, SE., M.Acc.

Abstract


This study aims to determine and analyze the effect of tax knowledge, tax services and tax sanctions on treasury taxpayer compliance in the National Narcotics Board. The research design used in this study is a descriptive method with a qualitative method approach. Hypothesis Results Partial Test (t) Testing the first hypothesis (H1) states that taxation knowledge does not have a significant effect on taxpayer compliance. Based on statistical parameters, the t-count value is 0.731 <2.056 (t-table). At a significance of 5% (0.05), it is said that knowledge of taxation has no effect on taxpayer compliance. The second hypothesis testing (H2) states that taxation services do not have a significant effect on taxpayer compliance. Based on statistical parameters, the value of tcount is -0.292 <2.056 (t table). At a significance of 5% (0.05), it is said that taxation services have a negative and insignificant effect on tax compliance of taxpayers. Testing the third hypothesis (H3) states that tax sanctions have no significant effect on taxpayer compliance. Based on statistical parameters, the value of tcount is -1,955 <2,056 (ttabel). At a significance of 5% (0.05), it is said that the size of tax sanctions has a negative and insignificant effect on tax compliance of taxpayers. Hypothesis Test Results on the Coefficient of Determination (R2), the R2 value of this study is 0.198, this value means that the total dependent variable is related to an average of 19.8%. It can be explained by the relationship between tax knowledge, tax services, and tax penalties. Together. While the remaining 80.2% is influenced by other factors that are not explained in this study.


Keywords


Tax Knowledge; Tax Services ; Tax Sanctions

References


Dewi, Fransisca Novieta Afsari. 2013 . Pengaruh Pengetahuan Pajak, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris di Kantor Pelayanan Pajak (KPP) Pratama Mataram Barat). Skripsi. Yogyakara: Fakultas Ekonomi Jurusan Akuntansi – Universitas Sanata Dharma Dirjen Pajak: strategi dan capaian penerimaan pajak tahun 2019. http://www.online-pajak.com/dirjen-pajak-strategi-dan-capaian-penerimaan-pajak-tahun-2019.

Dirjen Pajak. 2013. Susunan Dalam Satu Naskah Undang-Undang Perpajakan. Jakarta Selatan. Direktorat Penyuluhan, Pelayanan, dan Hubungan Masyarakat.

Dirjen Pajak. 2013. Undang-Undang PPN dan Peraturan Pelaksanaannya. Jakarta Selatan. Direktorat Penyuluhan, Pelayanan, dan Hubungan Masyarakat.

Dirjen Pajak. 2013. Undang-Undang PPh dan Peraturan Pelaksanaannya. Jakarta Selatan. Direktorat Penyuluhan, Pelayanan, dan Hubungan Masyarakat.

Dirjen Pajak. 2016. Bendahara Mahir Pajak. Edisi Revisi. Jakarta. Direktorat Peraturan Perpajakan II.

Fatimah, Euis. 2011. Buku Panduan Hak dan Kewajiban Wajib Pajak. Jakarta. Dirjen Pajak.

Fuadi, A. O., & Yenny, M., (2013). Pengaruh kualitas pelayanan petugas pajak, sanski, perpajakandan biaya kepatuhan pajak terhadap kepatuhan wajib pajak UMKM. Jurnal Tax & Accounting Review Volume 1 No.1.

Hananto, Samudra Dhony. 2015. Pengaruh SPPT, Sanksi, Pendapatan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan. Skripsi, Universitas Dian Nuswantoro Semarang

Harjowiryono, M. (2019). Analisis faktor-faktor yang memengaruhi kepatuhan bendahara

pemerintah dalam penyetoran pajak.Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 4(3),195-217.

Kamil, Nurlis Islamiah. 2015. The Effectof Taxpayer Awarness, Knowledge, Tax Penalties and Tax Authorities Services on The Tax Compliance: (Survey on The Individual Taxpayer at Jabodetabek & Bandung. Research Journal of Finance and Accounting Vol.6 No.2. 2015.

Maya Tantio Dharma; Stefanus Ariyanto. 2014. Analisis Faktor – Faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Lingkungan Kantor Pelayanan Pajak Pratama, Tigaraksa Tangerang. Skripsi. Universitas BINUS.

Mardiasmo. 2016. Perpajakan. Yogyakarta. Penerbit Andi.

Peraturan Menteri Keuangan Republik Indonesia Nomor 192/PMK.03/2007 pasal 1. http://www.ortax.org/ortax/?mod=aturan&page=show&id=13038. Diunduh 27 November 2020.

Pohan, Chairil Anwar. 2017. Manajaemen Perpajakan. Jakarta. PT. Gramedia Pustaka Utama.

Pranadata, I Gede Putu . 2014. Pengaruh Pemahaman Wajib Pajak, Kualitas Pelayanan Perpajakan, dan Pelaksanaan Sanksi Pajak, Terhadap Kepatuhan Perpajakan Wajib Pajak Orang Pribadi Pada KPP Pratama Batu. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang.

Resmi, Siti. 2019. Perpajakan Teori dan Kasus. Edisi 11. Jakarta. Salemba Empat.

Sari, R. I. & Nuswantara, D. A. (2017). The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance. Jurnal Dinamika Akuntansi, 9(2), 176-183.

Suandy, Erly. 2016. Perencanaan Pajak. Edisi 6. Jakarta. Salemba Empat.

Suprianto, Edy. 2011. Akuntansi Perpajakan. Edisi Pertama. Yogyakarta. Graha Ilmu.

Waluyo. 2016. Akuntansi Pajak. Edisi 6. Jakarta.Salemba Empat.

Winerung, Oktaviane Lidya. 2013. Sosialisasi Perpajakan, Pelayanan Fiskus dan Sanksi Perpajakan Terhadap Kepatuhan WPOP di KPP Manado dan KPP Bitung. Jurnal EMBA, Vol.1.




DOI: http://dx.doi.org/10.35137/jabk.v8i2.551

Copyright (c) 2021 Sigit Herdianto, SE., M.Acc.

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Editorial Office
Jurnal Akuntansi dan Bisnis Krisnadwipayana (JABK)

Universitas Krisnadwipayana
Kampus Unkris Jatiwaringin Pondok Gede Jakarta Timur 17411
Email: jurnalakuntansi.prodi@gmail.com




Creative Commons Licence

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.