scholarly journals Pengaruh Penerapan Self Assessment System, Sanksi Pajak Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas

2021 ◽  
Vol 5 (2) ◽  
pp. 530-242
Author(s):  
Ulfiah Aryani Sarmanto ◽  
Khoirina Farina
Keyword(s):  
Assessment System ◽  
Self Assessment ◽  
Purposive Sampling

Tujuan penelitian menguji dan menganalisis seberapa besar pengaruh self assessment system, sanksi pajak serta kualitas pelayanan pajak terhadap kepatuhan wajib pajak orang pribadi. Sampel penelitian yang dipilih adalah wajib pajak orang pribadi yang melaksanakan pekerjaan bebas di PT. AIA Financial Indonesia cabang AIA Central. Purposive sampling dipakai sebagai teknik pemilihan sampel. Jumlah responden yang terpilih berdasarkan kriteria yang telah ditentukan sebanyak 87 responden. Data penelitian diperoleh dengan cara membagikan kuesioner kepada responden. Teknik analisis penelitian  menggunakan metode kuantitatif dan teknik statistic multivariat  (SEM) yang diolah dengan software smartPLS. Hasil riset ini menunjukkan bahwa kepatuhan wajib pajak dipengaruhi oleh variabel self assessment system dan kualitas pelayanan pajak.

scholarly journals Analisis Tingkat Kepatuhan Bendahara Pemerintah Kabupaten Soppeng Dalam Penyetoran Pajak

2021 ◽  
Vol 18 (3) ◽  
pp. 245-255
Author(s):  
Nur Fadli ◽  
Andi Zulfayani
Keyword(s):  
Assessment System ◽  
Self Assessment ◽  
Purposive Sampling

Kontribusi pajak terhadap pembangunan di Indonesia sangat signifikan untuk mendukung roda pemerintahan termasuk pemerintah daerah. Pemungutan pajak melibatkan bendahara pemerintah daerah untuk melakukan perhitungan hingga pelaporan pajak. Penelitian ini bertujuan untuk menganalisis kepatuhan bendahara pemerintah ditinjau dari pemahaman atas self assessment system, kualitas pelayanan, tingkat pendidikan, dan persepsi atas sanksi perpajakan. Penentuan responden menggunakan teknik purposive sampling dengan kriteria yaitu pegawai setiap instansi pemerintah yang berperan sebagai bendahara. Metode penelitian menerapkan penelitian kuantitatif menggunakan model regresi linear berganda untuk menguji hipotesis yang diajukan dengan selang kepercayaan α = 5% (0,05). Hasil uji-t menunjukkan adanya pengaruh Pemahaman, Tingkat Pendidikan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak secara parsial (thitung>ttabel; p<0,05) sedangkan Kualitas Pelayanan tidak berpengaruh (p>0,05). Hasil uji-F menunjukkan bahwa keempat variabel independen berpengaruh secara simultan (Fhitung>Ftabel; p<0,05) terhadap Kepatuhan Wajib Pajak dengan ketepatan 66,8% bagian dari kepatuhan wajib pajak bendahara pemerintah di lingkup pemerintah daerah Kabupaten Soppeng sedangkan sisanya dipengaruhi oleh faktor lain yang tidak diteliti. Bendahara pemerintah yang memahami tugasnya dan didukung pelayanan fiskus yang berkualitas serta mengetahui konsekuensi dari pelanggaran dalam melaksanakan tugasnya akan memudahkan pelaksanaan kewajiban pajaknya dan meningkatkan kepatuhannya sebagai wajib pajak.

scholarly journals Pengaruh Self-Assessment System Dan Penerbitan Surat Tagihan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (Study Kasus pada KPP Pratama Kedaton Bandar Lampung)

2020 ◽  
Vol 2 (1) ◽  
pp. 47-55
Author(s):  
Desmon Desmon ◽  
Hairudin Hairudin
Keyword(s):  
Assessment System ◽  
Self Assessment ◽  
Purposive Sampling

Penelitian ini bertujuan untuk mengetahui dan menguji kembali pengaruh sistem penilaian sendiri dan penerbitan tagihan pajak terhadap penerimaan pajak pertambahan nilai. Data yang diperoleh penulis berasal dari KPP Bandar Lampung Kedaton yang meliputi sistem penilaian, tagihan pajak, dan penerimaan pajak pertambahan nilai. Metodologi dalam penelitian ini adalah desain penelitian deskriptif dengan 60 sampel. Metode pemilihan menggunakan purposive sampling sedangkan jenis data yang digunakan adalah data sekunder dengan unit data bulanan selama 5 tahun. Sebelum melakukan pengujian hipotesis, data yang diperoleh dengan teknik pengumpulan data ini akan dianalisis terlebih dahulu dengan uji asumsi klasik yaitu menguji hipotesis yang dilakukan dengan analisis statistik regresi linier berganda. Hasil dari penelitian ini adalah: 1. Hasil pengujian parsial membuktikan bahwa sistem penilaian itu sendiri memiliki pengaruh positif terhadap penerimaan pajak pertambahan nilai, selain itu tagihan pajak memiliki efek negatif pada penerimaan pajak pertambahan nilai. 2. Hasil tes simultan membuktikan bahwa sistem penilaian sendiri dan tagihan pajak memiliki efek positif pada penerimaan pajak pertambahan nilai.

scholarly journals ANALISIS PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP PAJAK HIBURAN DI KABUPATEN BOLAANG MONGONDOW TIMUR

2021 ◽  
pp. 270-283
Author(s):  
Farda Triada Damopolii ◽  
Tinneke Evie Meggy Sumual ◽  
Michael Miran
Keyword(s):  
Assessment System ◽  
Self Assessment ◽  
Purposive Sampling

Tujuan penelitian untuk mengetahui dan menganalisis mekanisme pendataan, pendaftaran, perhitungan, penyetoran, dan pelaporan dengan menggunakan Self-Assessment System oleh wajib pajak terhadap pemungutan pajak hiburan di Kabupaten Bolaang Mongondow Timur. Penelitian ini menggunakan penelitian deskriptif kualitatif. Metode pengumpulan data yang digunakan adalah wawancara dan dokumen. Penentuan informan dilakukan dengan metode Purposive sampling yaitu teknik pengambilan sampel dengan pertimbangan tertentu. Teknik analisis yang digunakan yaitu model Miles and Huberman. Keabsahan data yaitu menggunakan uji kredibilitas dengan cara triangulasi. Hasil penelitian menunjukkan bahwa 1) Tahap pendataan dan pendaftaran wajib pajak hiburan di Kabupaten Bolaang Mongondow Timur tidak berjalan sesuai dengan ketentuan yang semestinya, 2) mekanisme perhitungan besaran pokok pajak terutang tidak sesuai dengan sistem pemungutan self assessment system, 3) mekanisme pembayaran/penyetoran pajak hiburan tidak sesuai dengan sistem pemungutan semestinya, 4) mekanisme pelaporan pajak hiburan dengan menggunakan self assessment ertentangan dengan sistem pemungutan pajak yang ada.  Kata Kunci : Pendaftaran, perhitungan, pembayaran, pelaporan pajak

Web-Based Peer and Self-Assessment System Design and Development for Elementary School Students

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Mehmet EMIN KORTAK
Keyword(s):  
Elementary School ◽  
Elementary School Students ◽  
Primary Schools ◽  
Peer Assessment ◽  
Assessment System ◽  
Assessment Process ◽  
School Students ◽  
Self Assessment ◽  
Web Based ◽  
User Friendly

This research aimed at designing and improving the web-based integrated peer and self- assessment. WesPASS (web-based peer-assessment system), developed in this research, allows students to assess their own or their peers’ performance and project assignments and to report about the result of these assessments so that they correct their assignments. This study employed design-based research. The participants included 102 fourth grade primary school students and their 4 teachers from 2 state and 2 private primary schools in Ankara, Kecioren (Turkey) who employed the system and were engaged in a questionnaire survey to assess its quality. The findings were analyzed through quantitative data analysis. The findings revealed that the system can be used by elementary school students for peer and self-assessment system. The participants stated that WesPASS is simple and user-friendly, and it accelerates the assessment process by employing information technology and allows to share opinions 

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

Implementasi Kebijakan Keterbukaan Akses Data Perbankan Dalam Meningkatkan Tax Compliance Di Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 89
Author(s):  
Lutfia Rizkyatul Akbar ◽  
Gunadi Gunadi
Keyword(s):  
Banking Sector ◽  
Tax Compliance ◽  
Data Access ◽  
Assessment System ◽  
First Year ◽  
Process Data ◽  
Self Assessment ◽  
Customer Data ◽  
Qualitative Descriptive ◽  
Access Policies

This study aims to assess the implementation of the openness of banking data access policies to improving tax compliance in Indonesia. It cause by the implementation of tax collection using a self-assessment system, thus requiring taxpayer data and information through financial institutions, include banking. Researchers used qualitative descriptive methods. The results of this study are, first, there is support for the implementation of the policy on openness to access to banking data in increasing tax compliance in Indonesia in the form of the issuance of Law Number 9 of 2017 concerning Access to Financial Information. Second, the implementation of banking data disclosure policies to increase tax compliance in Indonesia, including the willingness of target groups to comply with policy outputs, in this case the reporting of customer data by banks to the DGT. Third, the policy of open banking data access does not impede or reduce the number of bank accounts and deposits. Fourth, there are technical obstacles both by the DGT and the banking sector, especially in the first year. Furthermore, there are several inhibiting factors in the implementation of this policy, namely IT factors, and resistance from some circles at the beginning of the emergence of regulations, limited financial resources to process data quickly, so it must be done gradually, in addition to lack of quantity and quality of human resources 

scholarly journals ANALISIS PENERAPAN PEMUNGUTAN PAJAK PERTAMBAHAN NILAI PADA BUMN SEBAGAI PEMUNGUT DAN TIDAK SEBAGAI PEMUNGUT PAJAK PERTAMBAHAN NILAI (STUDI KASUS PADA PT PELABUHAN INDONESIA III Cabang Benoa)

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Agista Ayu Aksari
Keyword(s):  
Data Analysis ◽  
Value Added ◽  
The State ◽  
Assessment System ◽  
Sales Tax ◽  
Value Added Tax ◽  
Self Assessment ◽  
A Value ◽  
The Difference

On 1st July 2012 SOE (State-Owned Enterprises)become the Value Added Tax (VAT) collector. According to the regulation of the Ministher of Finance No.85/PMK.03/2012 about the appointment of the State Owned Enterprises to collect, deposit and reporting Value Added Tax (VAT) and Sales Tax on Luxurious Goods, and precedures for collecting, depositing and reporting. The purpose of this research is to determine the difference between SOE as a Value Added Tax collector and not as a Value Added Tax collector.The object of this research is PT Pelabuhan Indonesia III cabang Benoa. The data analysis in this research is to analyze the calculation and reportig of VAT before being VAT collector and when it became VAT collector.The result of this research it is known that are the application of the value added tax on PT Pelabuhan Indonesia III Cabang Benoa before becoming tax collector is charged directly by fiskus and has official assessment system and as a PT Pelabuhan Indonesia III Cabang Benoa has a self assessment system whereby PT Pelabuahan Indonesia III Cabang Benoa became ILL wapu. Differnce in PT Pelabuhan Indonesia III Cabang Benoa as a collector, and the collector Is a time before becoming a collector has aself just my assessment system whereas before becoming a collector has official assessment system. Tax eceipt when it became a collector of VAT using duplicate counts 3 before becoming a collector only uses 2 of the double. For SSp before becoming a duplicate while using 4 collector as a collector to use duplicate. DOI 10.5281/zenodo.1214932

scholarly journals Analisis Persepsi Wajib Pajak UMKM Terhadap Peraturan Pemerintah No. 23 Tahun 2018

2019 ◽  
Vol 1 (4) ◽  
pp. 1687-1704
Author(s):  
Esi Rahmadini ◽  
Charoline Cheisviyanny
Keyword(s):  
Qualitative Method ◽  
Government Regulation ◽  
Statistical Data ◽  
Phenomenological Approach ◽  
Research Process ◽  
Assessment System ◽  
Self Assessment ◽  
Main Determinant ◽  
Tax Rate ◽  
Level Of Understanding

This study aims to analyze the understanding and perception of SMEs Taxpayers towards Government Regulation Number 23 of 2018 in Padang. This research is a qualitative method with a phenomenological approach. Data was collected through interviews, observation and documentation. Interviews were conducted on four types of SMEs Padang namely culinary, trade, services and handicraft industries with ten informants who fulfill their tax obligations according to Government Regulation Number 23 of 2018. The research process was carried out interactively and obtained meaning that was not measurable by statistical data and aims to explore various information in more depth and make it possible to get things implied. Data analysis is inductive and qualitative research. This study found that the level of understanding of taxpayers was not so good because most taxpayers only understand Government Regulation Number 23 of 2018 limited to a reduction in tax rate to 0.5%. The results also found that taxpayers welcomed the reduction in tax rate, the self assessment system was considered ineffective, the deadline and bookkeeping obligations were considered confusing for taxpayers. Government outreach is the main determinant of the implementation of Government Regulation Number 23 of 2018

scholarly journals Pengaruh Self Assessment System dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) Pada Kantor Pelayanan Pajak (KPP) Pratama Makassar Selatan

2019 ◽  
pp. 162-180
Author(s):  
Sitti Mispa
Keyword(s):  
Assessment System ◽  
Self Assessment

Penelitian ini bertujuan untuk mengetahui pengaruh self assessment system dan pemeriksaan pajak terhadap penerimaan pajak pertambahan nilai (PPN) pada KPP Pratama Makassar Selatan. Pengumpulan data mengunakan data sekunder. Populasinya adalah seluruh wajib pajak orang pribadi dan wajib pajak badan yang terdaftar sebagai pengusaha kena pajak dari tahun 2015-2017 di KPP Pratama Makassar Selatan, sedangkan sampel yang diambil jumlah SPT masa PPN, Jumlah SKPKB yang diterbitkan dan Jumlah realisasi penerimaan PPN dari tahun 2015-2017. Peneltian ini menggunakan uji asumsi klasik berupa asumsi normalitas, asumsi multikolonieritas, dan asumsi heteroskedastisitas. Metode analisis data menggunakan teknik regresi linier berganda. Hasil penelitian ini menunjukkan bahwa hipotesis yang diajukan diterima kerana menunjukkan hasil uji hipotesis yang positif dan signifikan. Ini berarti bahwa self assessment system dan pemeriksaan pajak berpengaruh positif dan signifikan terhadap penerimaan pajak pertambahan nilai (PPN).

scholarly journals IPTEKS UPAYA PENINGKATAN HASIL PENERIMAAN PAJAK BERDASARKAN EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Grefis Karaseran ◽  
Fanda Rundengan
Keyword(s):  
Research Method ◽  
Vital Role ◽  
Assessment System ◽  
Tax Revenue ◽  
Self Assessment ◽  
Descriptive Research ◽  
The Past ◽  
Administrative Supervision ◽  
Directorate General ◽  
Tax Audit

In the economy in Indonesia alone taxes have a very vital role. Indonesia itself adheres to the self assessment system, this opens a gap for taxpayers to act dishonestly. Therefore the Directorate General of Taxes is obliged to carry out administrative supervision as well as through tax audits. The purpose of the tax audit is to test compliance with the obligations of taxpayers. The research method used was descriptive research based on SP2 and SKP data from Manado Primary Tax Office. Based on three years, namely from 2014, 2015, and 2016 the percentage level of SP2 examination effectiveness is always on a very effective criterion, but in the next two years, from 2017 and 2018, the percentage level of SP2 examination effectiveness has decreased which is in the less effective criteria. Based on SKP data for the past 5 years, the level of acceptance has not been effective because it has reached the set target.Keywords : Effectiveness, Tax Audit, Tax Revenue

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