Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak

Listyowati, Yuli Chomsatu Samrotun

doi:10.31093/jraba.v3i1.94

Cited by 10 publications

(9 citation statements)

References 2 publications

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“…An Account Representative must be able to explain to the taxpayer about their rights and obligations, how to implement and fulfill their rights and obligations, as well as indications of noncompliance that may be carried out by the taxpayer. As a bridge or a means for taxpayers to understand tax regulations, Account Representatives must be able to provide the understanding and communicate properly to taxpayers about tax regulations and their calculations of potential and tax payable from a taxpayer so that taxpayers understand and are willing to make tax payments (Sulistyarini & Zainal, 2020).…”

Section: Communication Skillsmentioning

confidence: 99%

Critical Factors for Account Representative Success in Reaching Tax Revenue Targets

Afdhal Usman,

Haliah,

Kusumawati

2023

Edunity

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Account Representatives are the foundation for each Tax Office, Regional Office, and even the Directorate General of Taxes in achieving tax revenue because it functions as a supervisor for taxpayers in performing their tax compliance. Against the background of the importance of achieving tax revenue and the important role of Account Representatives in achieving the tax revenue target, it is deemed necessary to know what factors determine the success of the Account Representative in achieving the tax revenue target in Indonesia. To find out these factors, qualitative research was carried out using a case study approach through in-depth interviews with 24 informants from internal and 5 informants from external of the Directorate General of Taxes, by previously conducting a preliminary questionnaire. Based on this, it was found that several factors influence or become determining factors for the Account Representative's success in achieving the tax revenue target for which they are responsible, including motivation at work, understanding of regulations, ability to communicate, availability, and accuracy of data, superior and organizational support, IT facilities and applications, profiling capabilities, mapping and business processes of taxpayers, completeness and clarity of tax regulations, placement and mutation, and awareness of taxpayers.

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Section: Communication Skillsmentioning

confidence: 99%

Critical Factors for Account Representative Success in Reaching Tax Revenue Targets

Afdhal Usman,

Haliah,

Kusumawati

2023

Edunity

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“…Teori pembelajaran sosial ini dapat menjelaskan perilaku wajib pajak untuk memenuhi kewajibannya membayar pajak. Wajib pajak akan membayar pajak tepat waktu apabila telah melewati pengamatan dan pengalaman secara langsung, serta hasil dari pemungutan pajak tersebut telah dirasakan secara langsung di wilayahnya (Listyowati et al, 2018).…”

Section: Teori Pembelajaran Sosialunclassified

Analisa Kepatuhan Pajak dengan Pendekatan Teori Pembelajaran Sosial Terhadap Wajib Pajak Orang Pribadi di Kab Bekasi

Fuadi,

Dian Sulistyorini Wulandari,

Christine Yuliyanti Tiurma

2023

jtear

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This study aims to determine the effect of tax knowledge, tax sanctions and the application of E-Samsat on mandatory motor vehicle compliance at the Bekasi Regency SAMSAT Office. The sample in this study were taxpayers registered at the Bekasi Regency SAMSAT Office. The sampling technique in this study used simple random sampling. The number of samples taken in the study were 100 respondents. The data collection technique used a survey method with the distribution of questionnaires. The tests in this study consisted of instrument tests, classical assumption tests and multiple linear regression analysis tests. The test was carried out using the IBM SPSS version 25 program. The test results in this study indicate that the variable knowledge of taxation and tax sanctions partially has a positive and significant effect on motor vehicle taxpayer compliance, while the implementation of E-Samsat partially has no effect on motor vehicle taxpayer compliance. at the Bekasi District SAMSAT Office. Meanwhile, simultaneously, the variables of tax knowledge, tax sanctions and the application of E-Samsat have a positive and significant effect on the compliance of motorized vehicle taxpayers at the Bekasi Regency SAMSAT Office.

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“…Dalam penelitian Oktaviani & Adellina (2016) berpendapat bahwa pengetahuan perpajakan, kesadaran pajak, serta kualitas pelayanan fiskus ialah beberapa contoh faktor yang dapat mempengaruhi tingkat kepatuhan wajib pajak. Penelitian oleh Siat & Toly (2018) petugas pajak, hukum pajak, serta sikap rasional wajib pajak merupakan faktor yang memiliki pengaruh pada patuh wajib pajak untuk memenuhi kewajiban pajaknya. Adapun untuk dapat mengetahui tinggi maupun rendahnya kepatuhan wajib pajak menurut Rahayu yang dikemukakan kembali oleh Kusuma (2016) dapat diukur dengan beberapa indikator, antara lain kepatuhan untuk terdaftar sebagai wajib pajak, kepatuhan untuk menghitung pajak sesuai dengan kondisi dan membayar pajak terutang, kepatuhan untuk membayar tunggakan pajak, serta kepatuhan dalam menyetorkan kembali SPT.…”

Section: Pendahuluanunclassified

Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Umkm Surabaya

Puspodewanti¹,

Susanti

2021

EEB

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Kepatuhan membayar pajak merupakan hal yang sangat diperlukan, sebab sektor perpajakan merupakan penerimaan terbesar di Negara. Riset ini bertujuan untuk melihat bagaimana pengaruh antara pengetahuan perpajakan, kualitas pelayanan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak pelaku UMKM di Surabaya. Pelaku UMKM khususnya yang telah terdaftar sebagai wajib pajak di KPP Pratama Surabaya Wonocolo merupakan subjek yang digunakan dalam riset ini. Dengan menggunakan teknik regresi linier berganda dan bantuan program SPPS, diperoleh hasil bahwa secara parsial pengetahuan perpajakan memberikan pengaruh secara signifikan pada kepatuhan wajib pajak, kualitas pelayanan tidak memberi pengaruh yang signifikan pada kepatuhan wajib pajak, serta kesadaran wajib pajak memberikan pengaruh yang signifikan pada kepatuhan wajib pajak. Sedangkan secara simultan pengetahuan perpajakan, kualitas pelayanan, dan kesadaran wajib pajak bersama-sama berpengaruh terhadap kepatuhan wajib pajak sebesar 85,5%.

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Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak

Cited by 10 publications

References 2 publications

Critical Factors for Account Representative Success in Reaching Tax Revenue Targets

Critical Factors for Account Representative Success in Reaching Tax Revenue Targets

Analisa Kepatuhan Pajak dengan Pendekatan Teori Pembelajaran Sosial Terhadap Wajib Pajak Orang Pribadi di Kab Bekasi

Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Umkm Surabaya

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