PENGARUH SELF ASSESSMENT SYSTEM DAN SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

2017 ◽  
Vol 13 (1) ◽  
pp. 31
Author(s):  
Endang Satyawati ◽  
Mardanung Patmo Cahjono
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Analysis Tool ◽  
Self Assessment ◽  
Independent Variables ◽  
Tax Payers ◽  
Positive Effect

Taxes are a financial source for state revenues, so that the tax authorities as the tax collector must perform outreach to tax payers and improve tax compliance. This study aims to determine the effect of the self-assessment system and the information system of taxation on tax payer compliance. The analysis tool used regression analysis to examine the effect of independent variables on the dependent variable. The result of research that the self-assessment system and the information system of taxation positive effect on tax compliance. The study is expected to contributed positively both to the tax office and can be used as a reference for further research.Keywords: self-assessment system, the information system of taxation, and tax compliancePajak adalah sumber keuangan untuk penerimaan negara, sehingga otoritas pajak sebagai pemungut pajak harus melakukan penjangkauan ke wajib pajak dan memperbaiki kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sistem self-assessment dan sistem informasi perpajakan terhadap kepatuhan wajib pajak. Alat analisis yang digunakan adalah analisis regresi untuk menguji pengaruh variabel bebas terhadap variabel dependen. Hasil penelitian bahwa sistem self-assessment dan sistem informasi perpajakan berpengaruh positif terhadap kepatuhan pajak. Penelitian ini diharapkan dapat memberikan kontribusi positif baik terhadap kantor pajak maupun dapat dijadikan referensi untuk penelitian lebih lanjut.Kata kunci: sistem asesmen diri, sistem informasi perpajakan, dan kepatuhan pajak

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN, SELF-ASSESSMENT SYSTEM, SANKSI PAJAK, PENERAPAN e-SPT DAN NASIONALISME TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN

2021 ◽  
Vol 17 (1) ◽  
pp. 47
Author(s):  
Endang Satyawati
Keyword(s):  
Regression Analysis ◽  
System Application ◽  
Sales Force ◽  
Assessment System ◽  
The Self ◽  
Significant Positive Effect ◽  
Self Assessment ◽  
Knowledge Variable ◽  
Positive Effect ◽  
Selection Of

ABSTRAK Tujuan penelitian ini adalah untuk mendapatkan bukti empiris bahwa secara parsial dan simultan pemahaman Wajib Pajak terhadap pengetahuan perpajakan, self-assessment system, penerapan e-SPT dan nasionalisme berpengaruh positif terhadap kepatuhan Wajib Pajak di PT BMK. Teknik pengumpulan data pada pemilihan sampel dalam penelitian ini menggunakan kuesioner dan diisi oleh 50 Wajib Pajak terdiri dari karyawan dan sales force PT BMK. Analisis data yang digunakan adalah regresi analisis. Hasil analisis menunjukan bahwa variabel pengetahuan perpajakan berpengaruh positif terhadap kepatuhan Wajib Pajak. Begitu juga untuk self-assessment system pengaruh positif terhadap kepatuhan Wajib Pajak. Begitu juga untuk sanksi pajak berpengaruh positif terhadap kepatuhan Wajib Pajak. Begitu juga penerapan e-SPT berpengaruh positif terhadap kepatuhan Wajib Pajak. Begitu juga nasionalisme berpengaruh positif signifikan terhadap kepatuhan Wajib Pajak.Kata Kunci: e-SPT, sanksi pajak, kepatuhan, nasionalisme ABSTRACT The objective of this study is to obtain empirical evidence of understanding Taxpayers' knowledge of taxation, self assessment system, application of e-SPT and nationalism has a positive effect on taxpayer compliance at PT BMK partially and simultaneously.Data collection technique in the selection of samples in this study uses a questionnaire and filled by 50 taxpayers consisting of employees and sales force of PT BMK. Analysis of the data used is multiple regression analysis. The result of the analysis shows that the tax knowledge variable has a positive effect on taxpayer compliance. The self-assessment system has positive effect on compliance with Taxpayers. Tax sanctions has significantly positive effect on compliance with Taxpayers. The application of e-SPT has a significant positive effect on taxpayer compliance. Nationalism has a significant positive effect on PT BMK taxpayer compliance.Keywords: e-SPT, tax sanctions, compliance, nationalism 

scholarly journals Pelayanan Fiskus, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Semarang

2018 ◽  
Vol 7 (2) ◽  
pp. 118
Author(s):  
Andi Wijayanto
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Subjective Norms ◽  
Assessment System ◽  
The Self ◽  
Research Approach ◽  
Self Assessment ◽  
Future Studies

This study was conducted to analyze the performance of the service of tax authorities, Taxation Services and Tax Compliance of taxpayers and the influence tax authorities Services and Taxation Services to the personal taxpayer compliance in Semarang District. The study using a survey research approach. The population in this study were all individual taxpayers in the district of Semarang. Sampling method using judgment sampling with a sample of 100 taxpayers. Methods of data collection using questionnaires, interviews, and documentation. Data analysis using multiple linear regression analysis. The study concluded that: (a) variable of tax authorities service had no significant effect on the variable Taxpayer Compliance; (b) Taxation Services has positive and significant effect on Taxpayer Compliance; (c) variable service of tax authorities and Taxation Services simultaneously have significant effect on Taxpayer Compliance. The research suggestions: (a) taxation socialization should be increased so that all taxpayers know that they have choices and ease to report SPT; (b) Tax Officer must more Proactive and communicative to the taxpayers; (c) rewards and punishments apply to the taxpayer in accordance with the legislation in force; (d) variable service of tax authorities and Taxation Service has simultaneously contributed influences on taxpayer compliance is relatively small at only 16.7 percent. It is therefore recommended for future studies to examine several other factors, such as the understanding of the self-assessment system, education level, income level, tax penalties, or because of attitudes, subjective norms, and perceived behavioral control.Penelitian ini dilakukan dengan tujuan untuk menganalisis kinerja Pelayanan Fiskus, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak serta pengaruh Pelayanan Fiskus dan Pelayanan Perpajakan Wajib Pajak terhadap kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Semarang. Penelitian menggunakan pendekatan survey. Populasi dalam penelitian ini adalah seluruh WP Orang Pribadi (OP) di Kabupaten Semarang. Metode penarikan sampel dilakukan dengan teknik judgement Sampling dengan jumlah sampel 100 WP. Metode pengumpulan data menggunakan Kuesioner, Wawancara, dan Dokumentasi. Analisis menggunakan analisis regresi linier berganda. Penelitian menyimpulkan bahwa: (a) Pelayanan Fiskus tidak berpengaruh signifikan terhadap variabel Kepatuhan WP; (b) Pelayanan Perpajakan berpengaruh positif dan signifikan terhadap variabel Kepatuhan WP; (c) Variabel Pelayanan Fiskus dan Pelayanan Perpajakan secara simultan berpengaruh signifikan terhadap Kepatuhan WP. Saran-saran penelitian: (a) Sosialisasi media penyampaian SPT dan penyuluhan perpajakan harus ditingkatkan agar semua WP mengetahui bahwa mereka memiliki pilihan-pilihan dan kemudahan dalam menyampaikan SPT; (b) Petugas Pajak harus Lebih Proaktif dan Komunikatif kepada para WP; (c) menerapkan reward dan punishment kepada WP sesuai dengan peraturan perundang-undangan yang berlaku; (d) Variabel Pelayanan Fiskus dan Pelayanan Perpajakan secara simultan memiliki kontribusi pengaruh terhadap kepatuhan WP yang terbilang kecil yaitu hanya 16,7 persen. Oleh karena itu bagi penelitian selanjutnya disarankan untuk meneliti beberapa faktor lain, misalnya adalah pemahaman terhadap sistem self assessment, tingkat pendidikan, tingkat penghasilan, sanksi perpajakan, atau karena faktor sikap, norma subyektif, dan kontrol perilaku yang dipersepsikan.

scholarly journals HUBUNGAN SELF ASSESMENT SYSTEM DENGAN TINGKAT KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR PROVINSI BENGKULU

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Karona Cahya Susena ◽  
Suwarni Suwarni ◽  
Joko Widianto
Keyword(s):  
Rank Correlation ◽  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Spearman Rank Correlation ◽  
Self Assessment ◽  
Compliance Level ◽  
Average Distribution ◽  
Relationship Of ◽  
The Relationship

The purpose of this study was to determine the relationship of tax collection with the self assessment system with the level of taxpayer compliance in the Kantor Pelayanan Pajak Pratama Argamakmur Provinsi Bengkulu. The analytical methods used are Average Distribution, Spearman Rank Correlation and Hypothesis Testing. Based on the results of the analysis that has been done, it is known that the value of rho (count) is 0.755 in the interval of interpretation of the correlation of 0.600-0.799, a strong level of relationship. This means that the relationship between the self assessment system and the level of tax compliance at the Kantor Pelayanan Pajak Pratama Argamakmur Provinsi Bengkulu is strong and the value of rho (count) is 0.755> 0.364 rho (table) so that Ho is rejected and Ha is accepted, meaning that there is a significant relationship between the self assessment system with taxpayer compliance level at the Kantor Pelayanan Pajak Pratama Argamakmur Provinsi Bengkulu.

scholarly journals DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER

2021 ◽  
Vol 10 (2) ◽  
pp. 123
Author(s):  
Alfriadi Dwi Atmoko
Keyword(s):  
Regression Analysis ◽  
Tax Evasion ◽  
Research Method ◽  
T Test ◽  
Assessment System ◽  
The Self ◽  
Intrinsic Religiosity ◽  
Self Assessment ◽  
Negative Effect ◽  
The Relationship

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion. This study also differences in the influence of gender on the effect of the self-assessment system on tax evasion. This research method uses moderated regression analysis (MRA) and an independent sample t-test. The results show that the self-assessment system had a negative effect on tax evasion. Meanwhile, intrinsic religiosity does not moderate the relationship between the self-assessment system and tax evasion. There are no gender differences at the level of the self-assessment system, intrinsic religiosity, and tax evasion.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian ini bertujuan untuk menguji pengaruh self-assessment system terhadap tax evasion dan efek moderasi religius intrinsik pada hubungan self-assessment system dengan tax evasion. Penelitian ini juga menganalisis perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion. Metode penelitian ini menggunakan analisis moderated regression analysis (MRA) dan independent sample t-test. Hasil penelitian menunjukkan bahwa self-assessment system berpengaruh negatif terhadap tax evasion. Religius intrinsik tidak memoderasi hubungan self-ssessment system dengan tax evasion. Tidak terdapat perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion.</em></p>

scholarly journals MENINGKATKAN KEPATUHAN DAN PENERIMAAN PAJAK MELALUI WITHHOLDING TAX SYSTEM

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 203
Author(s):  
I Nyoman Darmayasa ◽  
Yuyung Rizka Aneswari ◽  
Elana Era Yusdita
Keyword(s):  
Tax Compliance ◽  
Assessment System ◽  
Third Party ◽  
Self Assessment ◽  
Tax Base ◽  
Tax System ◽  
Withholding Tax ◽  
Tax Payers ◽  
Economic Capacity ◽  
Method Approach

The research aimed to understand deeply about withholding tax system in Indonesia and propose taxation strategy to maximize withholding tax according to self assessment system. The research use interpretive paradigm with literature method approach. The result of the research indicate that first, tax compliance in Indonesia is still low category so it need efforts to improve. Second, with withholding tax system will assurance due tax payment because tax taker is more discipline to cut tax for tax payer. Third, withholding tax system can control effectively and efficiently to minimize examination object not for personal tax payer but for work or income giver. Fourth, through the withholding tax system, tax payers would cut taxes when the conditions of high economic capacity. Fifth, several proposals to improve the maximization WHT include expanding the tax base and direct tax cuts were not final is still possible into the final tax in the scheme of withholding tax, giving rewards to a third party who is disciplined and obedient, open access to the Direktorat Jenderal Pajak (DJP) on the banks of the effectiveness of tax policy and make the Single Identification Number (SIN) to attract new taxpayers. This study contributes to the formulation of policies Direktorat Jenderal Pajak (DJP).

scholarly journals PENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KPP PRATAMA SURAKARTA

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Sari Wiyati ◽  
Endang Masitoh Wahyuningsih ◽  
Anita Wijayanti
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Analysis Techniques ◽  
Tax Benefits ◽  
Tax Payers ◽  
Positive Effect

This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used simple rondom sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in KPP Pratama Surakarta while the tax benefits did not affect MSME taxpayer compliance in KPP Pratama Surakarta. Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc

scholarly journals PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, PERSEPSI TARIF PAJAK, DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

2019 ◽  
Vol 1 (1) ◽  
pp. 47-54
Author(s):  
Pipit Annisa Fitria ◽  
Edy Supriyono
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Tax Rates ◽  
Test Results ◽  
Tax Rate ◽  
Medium Enterprise ◽  
Tax Payers ◽  
Positive Effect

The purpose of this research is to find out the achievement factors of the tax compliance of Small and Medium Enterprise in Purbalingga Regency. The variables tested were the understanding of tax regulations, perceptions of tax rates, and tax justice. The population in this study were all tax payers for Small and Medium Micro Businesses in Purbalingga Regency. The samples produced in this study were 65 respondents. Selected respondents are Small and Medium Micro Businesses who already have an NPWP. The data were collected through questionnaires and analyzed using multiple linear regression analysis. Based on the t-test results show that the variable understanding of tax regulations has a positive effect on taxpayer compliance, the tax rate perception variable negatively affects taxpayer compliance, and the tax justice variable does not affect taxpayer compliance

scholarly journals PENGARUH SISTEM PELAYANAN PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERAPAN SELF ASSESSMENT SYSTEM DI KANTOR PELAYANAN PAJAK PRATAMA BANTUL

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Uum Helmina Chaeurnisak ◽  
Suyanto Suyanto
Keyword(s):  
Data Collection ◽  
Random Sampling ◽  
Tax Compliance ◽  
Predictive Ability ◽  
Sampling Technique ◽  
Assessment System ◽  
Self Assessment ◽  
Tax System ◽  
Independent Variables ◽  
System Variables

This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is self assessment system and the indepen dent variable is the tax system , an individual taxpayer compliance are listed in the KPP Pratama Bantul. The sampling technique used is random sampling of individual taxpayers in the region of Bantul and individuals who have a NPWP. Data collection procedures using a questionnaire which was distributed to be filled by an individual taxpayer. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the results of the analysis indicate that the variable tax system and compliance services an individual taxpayer simul tan proved significant effect on the implementation of self assessment system . Predictive ability of the three variables on self assessment system shows the independent variables can explain the variation in the dependent variable of 34.8 % and the rest is explained by other variables. Keywords: system of service tax, individual tax compliance, and self assessment system .

scholarly journals FILOSOFI "TRI KAYA PARISUDHA" DALAM PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WP ORANG PRIBADI UMKM DAN PEKERJAAN BEBAS

2021 ◽  
pp. 91
Author(s):  
Ni Putu Ayu Siska Wulantari ◽  
I Made Endra Lesmana Putra ◽  
Luh Putu Virra Indah Perdanawati
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Assessment System ◽  
Descriptive Statistics ◽  
The Self ◽  
Self Assessment ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
The Government ◽  
Independent Work

Corona Virus Desease impacts all sectors and all levels of society without exception. This also has an impact on State revenues. As we know, the government enforces a Self Assessment System in its tax collection. The weakness of the self assessment system is that the taxpayer calculates, pays and reports taxes, in practice it is difficult to run as expected or even misused. The purpose of this study is to prove empirically that Tri Kaya Parisudha as a moderator of the influence of the Self Assessment System on the compliance of individual taxpayers who carry out business activities and independent work in Bali Province. Collecting data in this study using a questionnaire. The analysis technique used in this research is descriptive statistics and hypothesis testing using moderate regression analysis techniques. The conclusion of this study is that Tri Kaya parisudha does not moderate the effect of the implementation of self-assessment system on taxpayer compliance. Thinking and doing good during a pandemic cannot be used as a reference to make taxpayers obey. The difficulty of the community's economy can be a contributing factor. They tend to fulfill their basic needs first, then later they will be used to fulfill their tax obligations

The Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia

2021 ◽  
Vol 7 (2) ◽  
pp. 250
Author(s):  
Yusri Huzaimi Mat Jusoh ◽  
Farah Ahlami Mansor ◽  
Siti Noor Azmawaty Abd Razak ◽  
Wan Nurul Basirah Wan Mohamad Noor
Keyword(s):  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Voluntary Compliance ◽  
Government Sector ◽  
Tax Complexity ◽  
The Relationship ◽  
Compliance Behaviour ◽  
Structured Questionnaire

This study examines the relationship between tax knowledge, complexity and morale with the tax compliance behaviour among salaried group in Malaysia. A structured questionnaire were distributed to the private and government sector employees throughout Malaysia. The data analysis from 152 completed responses revealed that tax knowledge, complexity and morale proved to have significant influences on the tax compliance behaviour among salaried group. The findings of this study not only contribute to literature in exploring determinants that encourage voluntary compliance among the taxpayers under the Self-Assessment System (SAS) in Malaysia, they also provide insights to the governing bodies and the tax authorities of the needs to improve the current tax policy and merangka strategic movement in improving tax literacy among the taxpayers. This present study, however, has limitations due to the use of closed questionnaires that might not capture further information completely on the understanding of tax regulations and the factors causing non-compliance.

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