Pengaruh modernisasi sistem administrasi, sosialisasi dan pemeriksaan pajak terhadap kepatuhan WPOP
DOI:
https://doi.org/10.53088/jadfi.v4i1.767Keywords:
Tax aggressiveness, Administrative system, Socialization, Tax examination on taxpayer ComplianceAbstract
Taxes are the result of levies that must be paid by the community, especially taxpayers, for the common welfare and are the main source for the state in preparing the State Revenue and Expenditure Budget (APBN). It is hoped that state revenues through tax revenues will be able to improve state infrastructure and society's welfare. This research aims to examine the influence of modernization of the tax administration system, tax socialization, and tax audits on taxpayer compliance. The data collection method in this research was a questionnaire distributed via a Google Form link. The number of respondents from this research was 96 who had an NPWP and were domiciled in Sidoarjo. The data analysis technique uses multiple linear regression analysis. This research indicates that modernization of the tax administration system affects individual taxpayer compliance. Tax socialization does not affect individual taxpayer compliance. Tax audits affect individual taxpayer compliance.
References
Amilin, A. (2016). Peran Konseling, Pengawasan, Dan Pemeriksaan Oleh Petugas Pajak Dalam Mendorong Kepatuhan Wajib Pajakdan Dampaknya Terhadap Penerimaan Negara. Jurnal Akuntansi, 20(2), 285–300. https://doi.org/10.24912/ja.v20i2.59
Arifah, Andini, R., & Raharjo, K. (2017). Pengaruh Modernisasi Sistem Administrasi Perpajakan, Kualitas Pelayanan, Pengetahuan Perpajakan, Sanksi Perpajakan dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Demak Selama Periode (2012-2016). Ekonomi – Akuntansi 2017, 1–16.
Arifin, S. B., & Syafii, I. (2019). Penerapan E-Filing, E-Billing Dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Medan Polonia. Jurnal Akuntansi Dan Bisnis : Jurnal Program Studi Akuntansi, 5(1), 9. https://doi.org/10.31289/jab.v5i1.1979
Icek, A. (1991). The Theory of Planned Behavior Organizational Behavior and Human Decision Processes. https://doi.org/https://doi.org/10.1016/0749-5978(91)90020-T
Lusiani, E., Wurianti, E., & Subardjo, A. (2015). Analisis Faktor – Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Di Wilayah KPP Pratama yang digunakan untuk kepentingan negaranya masing – masing . Salah satu elemen karena itu Dirjen Pajak yang merupakan instansi pemerintah di bawah Departemen Keuangan. Jurnal Ilmu & Riset Akuntansi, 4(6), 1–15.
Maulida, & Indriani, M. (2016). Faktor-Faktor Yang Mempengaruhi Kepatuhan Individu Dalam Membayar Pajak Pada Kantor Pelayanan Pajak Pratama Banda Aceh. Jurnal Telaah Dan Riset Akuntansi, 9(1), 55–66.
Ngadiman, N., & Huslin, D. (2015). Pengaruh Sunset Policy, Tax Amnesty, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris di Kantor Pelayanan Pajak Pratama Jakarta Kembangan). Jurnal Akuntansi, 19(2), 225–241. https://doi.org/10.24912/ja.v19i2.96
Noviana, Rika , Afifudin, dan H. (2020). Pengaruh Sosialisasi Pajak, Tarif Pajak, Penerapan PP No. 23 Tahun 2018, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. E-Jra, 08(09), 1–13.
Nurmantu, S. (2010). Pengantar Ilmu Perpajakan. Granit.
Oktaviani, R. M., Kurnia, H., Sunarto, & Udin. (2020). The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: the role of taxpayer awareness in developing Indonesian economy. Accounting, 6(2), 89–96. https://doi.org/10.5267/j.ac.2019.12.004
Pantamee, A. A., & Mansor, M. B. (2016). A modernize tax administration model for revenue generation. International Journal of Economics and Financial Issues, 6(7Special Issue), 192–196. https://doi.org/10.15405/epsbs.2016.08.40
Purnamasari, D. I., & DPS, R. H. (2018). The Effect of Modernization of Indonesia’s Tax Administration System on Tax Compliance : A Study of Small Medium Enterprises ( SMEs ) Taxpayers. International Journal of Computer Networks and Communications Security, 6(3), 61–65.
Rakayana, W. (2013). e-Filing Terhadap Kepatuhan Pelaporan Spt Tahunan.
Utari, G. A. K. D., Datrini, L. K., & Ekayani, N. N. S. (2020). Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Pratama Tabanan. Jurnal Riset Akuntansi Warmadewa, 1(1), 34–38. https://doi.org/10.22225/jraw.1.1.1542.34-38
Wardani, D. K., & Wati, E. (2018). Pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Variabel Intervening (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama Kebumen). Nominal, Barometer Riset Akuntansi Dan Manajemen, 7(1). https://doi.org/10.21831/nominal.v7i1.19358
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Muhammad Yoga Fatahillah Yulkhaq , Laely Aghe Africa
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
