Pengaruh Kesadaran, Pengetahuan Perpajakan, Pelayanan Fiskus, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Sleman
DOI:
https://doi.org/10.30595/kompartemen.v21i1.16736Keywords:
kepatuhan pajak, kesadaran, pengetahuan perpajakan, pelayanan fiskus, sanksiAbstract
Penelitian bertujuan untuk menguji dan menganalisa pengaruh kesadaran wajib pajak, pengetahuan perpajakan, pelayanan fiskus, dan sanksi pajak terhadap kepatuhan wajib pajak. Teknik pengumpulan data dalam penelitian ini menggunakan data primer berupa kuesioner dengan metode incidental sampling. Populasi penelitian ini yaitu semua wajib pajak orang pribadi yang terdaftar di KPP Pratama Sleman, jumlah sampel sebesar 100 wajib pajak. Teknik analisis data yang digunakan yaitu uji normalitas, uji regresi linier berganda, dan uji hipotesis yang diuji menggunakan SPSS. Berdasarkan hasil pengujian yang telah dilakukan diperoleh kesimpulan bahwa kesadaran wajib pajak, pelayanan fiskus, dan sanksi pajak berpengaruh, namun pengetahuan perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak.
References
Ahmad, F., Yushita, A. N. (2018). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Pelayanan Fiskus dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pemerintah Daerah Kabupaten Bantul. Jurnal Fakultas Ekonomi UNY.
Ghozali, Imam. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 Edisi 9. Semarang: Badan Penerbit Universitas Dipenogoro.
Gukguk, E. S. R. (2021). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Economics, Accounting and Business Journal 1(1).
Hartono. (2008). SPSS 16.0 Analisis Data Statistika dan Penelitian. Yogyakarta: Pustaka Pelajar.
Hartono, J. (2017). Metodologi Penelitian Bisnis Salah Kaprah dan Pengalaman-Pengalaman. Yogyakarta: BPFE.
Kurniawati, A. (2019). Pengaruh Pengetahuan Perpajakan, Kesadaran Perpajakan, dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak UMKM Bakpia di Provinsi D.I.Y). Universitas Pembangunan Nasional “Veteran” Yogyakarta, Indonesia.
Mardiasmo. (2011). Perpajakan Edisi Revisi. Yogyakarta: ANDI.
Prabawa, J. (2022). Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, Sosialisasi Perpajakan, dan Lingkungan Wajib Pajak terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening (Studi Kasus pada UMKM di Kapanewon Kokap, Kabupaten Kulon Progo). Universitas Pembangunan Nasional “Veteran” Yogyakarta, Indonesia.
Putri, N. P., Tanno, A., Kurniawan, R. (2019). Pengaruh Sistem Administrasi Perpajakan Modern, Akuntabilitas, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak. Jurnal Benefita, 4(2).
Resmi, Siti. (2019). Perpajakan, Jilid 1 dan Jilid 2. Jakarta: Salemba Empat.
Riduwan., H, Sunarto. (2015). Pengantar Statistika untuk Penelitian Pendidikan, Sosial, Ekonomi, Komunikasi, dan Bisnis. Bandung: Alfabeta.
Rifana, D. A., Kusuma, I. L., Tho’in, M. (2021). Analisis Pengaruh Pelayanan Fiskus, Sanksi Perpajakan, dan Penerapan E-Filling terhadap Kepatuhan Wajib Pajak di KPP Pratama Surakarta. Jurnal Akuntansi dan Pajak, 22(01).
Safitri, D., Silalah, S.P. (2020). Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Peraturan Perpajakan dan Penerapan Sistem E-Filling terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Pemoderasi. Jurnal Akuntansi dan Pajak. 20(2).
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Biulding Approach. (7th ed). United Kingdom: Jhon Wiley & Sons, Inc.
Siahaan, S., Halimatusyadiah. (2018). Pengaruh Kesadaran Perpajakan, Sosialisasi Perpajakan, Pelayanan Fiskus, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi, 8(1).
Suandy, Erly. (2013). Perencanaan Pajak. Jakarta: Salemba Empat.
Waluyo. (2014). Perpajakan Indonesia Edisi 11 – Buku 1. Jakarta: Salemba Empat.
Wibowo, S.P. (2018). Pengaruh Persepsi Wajib Pajak Atas Penerapan E-Billing, Kesadaran Wajib Pajak dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Badan (Studi Empiris Pada Wajib Pajak Badan di KPP Pratama Kebumen). Universitas Pembangunan Nasional “Veteran” Yogyakarta, Indonesia.
Downloads
Published
How to Cite
Issue
Section
License
Copyright
You are free to:
Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit appropriate credit, provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
License
1. License to Publish
The article will be governed by the Attribution 4.0 International (CC BY 4.0). The author hereby grants Kompartemen an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.
2. Author’s Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format for any purpose, even commercially.) and adapt (remix, transform, and build upon the material for any purpose, even commercially.). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.
4. Rights of Authors
Authors retain the following rights:
Copyright, and other proprietary rights relating to the article, such as patent rights,
The right to use the substance of the article in future own works, including lectures and books,
The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
The right to self-archive the article.
5. Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Kompartemen or its sublicensee.
7. Miscellaneous
Kompartemen will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Kompartemen or its sublicensee has become obligated to have the article published. Kompartemen Experiences may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.
