PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA KOTA BOGOR
Main Article Content
Abstract
This research is performed in order to test the influence of variabel taxpayer awareness service tax authorities and tax penalties on tax compliance in Bogor Pratama Tax Office. The population in this study is the Individual Taxpayer and Agency Income Tax 21, 22 , 23, 24, 25, 26, Value Added Tax, Sales Tax and Luxury Goods Tax on Land and Building Bogor Pratama Tax Office, with a total population of 183.506 taxpayers. Sampling was carried out using probability sampling methods, sampling methods can be determined the total sample 99,87 rounded to 100. Primary data collection method used is a survey method using questionnaires media. The data analysis technique used in this study is multiple regression analysis techniques. Based on the analysis conducted, it could be concluded that the taxpayer awareness, service tax authorities, and tax penalties have the effect of partially and simultaneously on tax compliance in Bogor Pratama Tax Office.
Keywords : Taxpayers Awareness, service tax authorities, tax penalties and tax compliance.
Article Details
Authors who publish with Jurnal Akunida 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 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in Jurnal Akunida.
- 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 Jurnal Akunida.
- 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
References
Jatmiko, A.N, 2006, Pengaruh Sikap Wajib Pajak pada Pelaksanaan Sanksi Denda, Pelayanan Fiskus dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak (Studi Empiris terhadap Wajib Pajak Orang Pribadi di Kota Semarang), Tesis Magister Akuntansi Program Pascasarjana Universitas Diponegoro Semarang.
Mardiasmo, 2011, Perpajakan, Edisi Revisi, Andi, Yogyakarta.
Muliari, N.K. dan P.E. Setiawan, 2010, Pengaruh Persepsi tentang Sanksi Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Pelaporan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Denpasar Timur, Jurnal Akuntansi dan Bisnis, Fakultas Ekonomi Universitas Udayana.
Munari, 2005, Pengaruh Faktor Tax Payer terhadap Keberhasilan Penerimaan Pajak Penghasilan (Studi Kasus KPP Batu, Malang), Jurnal Eksekutif, Vol. 2, No. 2.
Nugroho, Yohanes Anton, 2011,It’s Easy Olah Data dengan SPSS, Skripta Media Creative, Yogyakarta.
Nurgiyantoro, Burhan, 2004, Statistik Terapan untuk Penelitian Ilmu-ilmu Sosial, Gadjah Mada University Press, Yogyakarta.
Prasetyo, F.D, 2006, Analisis Faktor-faktor yang Mempengaruhi Pemilik Usaha Kecil Menengah dalam Pelaporan Kewajiban Perpajakan di Daerah Yogyakarta (Studi Kasus pada Usaha Coffeeshop di Daerah Yogyakarta), Skripsi Sarjana Jurusan Akuntansi Universitas Islam Indonesia.
Ridwan dan Sunarto, 2007, Dasar-dasar Statistika, Alfabeta, Bandung.
Sugiyono, 2007, Statistika untuk Penelitian, Alfabeta, Bandung.
-----------,2011, Metode Penelitian Kuantitatif Kualitatif dan R&D, Alfabeta,Bandung.
Zain, Mohammad, 2003, Manajemen Perpajakan, Salemba Empat, Jakarta.