Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, Dan Pencairan Tunggakan Pajak Terhadap Penerimaan Pajak Badan Pada Kantor Pelayanan Pajak Pratama Serang Tahun 2012-2016

Monica, R.; Andi, Andi

doi:10.35448/jrat.v12i1.5343

Cited by 9 publications

(20 citation statements)

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“…Adapun yang mempengaruhi perolehan PPh badan antara lain : (a) Ketaatan WP [ (Sulistyorini & Latifah, 2022), (Riyadi et al, 2021), (Suryadi & Subardjo, 2019), (Monica & Andi, 2018), (Fajar Nur Rahmawati et al, 2014) dan (Mahendra & Sukartha, 2014)] (b) Pengawasan Pajak [(Sulistyorini & Latifah, 2022), (Suryadi & Subardjo, 2019), (Monica & Andi, 2018), (Anam et al, 2018), (Wahda et al, 2018), (Fadhillah & Andi, 2016), (Arisandi, 2015), (Mahendra & Sukartha, 2014), dan (Meiliawati & Waluyo, 2013)] (c) Tagihan Pajak [(Sulistyorini & Latifah, 2022), (Riyadi et al, 2021), (Suryadi & Subardjo, 2019), (Indraswari & Rahayu, 2021), (Anam et al, 2018), (Fadhillah & Andi, 2016), (Mahendra & Sukartha, 2014) dan (Meiliawati & Waluyo, 2013)] dan lain sebagainya yang tidak peneliti cantumkan dalam riset ini, tetapi dari hasil riset ini variabel yang paling berdampak terhadap perolehan PPh badan adalah pengawasan pajak.…”

Section: Pendahuluanunclassified

“…Hal ini didukung oleh riset (Sulistyorini & Latifah, 2022), (Riyadi et al, 2021), (Suryadi & Subardjo, 2019), (Monica & Andi, 2018), (Fajar Nur Rahmawati et al, 2014) dan (Mahendra & Sukartha, 2014) bahwa ketaatan WP berdampak terhadap perolehan PPh badan, tetapi tidak senada dengan riset yang dilaksanakan oleh (Anam et al, 2018) dan (Wahda et al, 2018) yang mengutarakan bahwa ketaatan WP tidak berdampak terhadap perolehan PPh badan.…”

Section: Pendahuluanunclassified

“…Hal ini didukung oleh riset (Sulistyorini & Latifah, 2022), (Suryadi & Subardjo, 2019), (Monica & Andi, 2018), (Anam et al, 2018), (Wahda et al, 2018), (Fadhillah & Andi, 2016), (Arisandi, 2015), (Mahendra & Sukartha, 2014), dan (Meiliawati & Waluyo, 2013) mengutarakan bahwa pengawasan pajak berdampak terhadap perolehan PPh badan, tetapi tidak senada dengan riset yang dilaksanakan (Riyadi et al, 2021) dan (Fajar Nur Rahmawati et al, 2014) bahwa pengawasan pajak tidah berdampak terhadap perolehan PPh badan.…”

Section: Pendahuluanunclassified

“…pengawasan pajak merupakan salah satu materi utama yang dapat membuat WP akan taat akan kewajibannya baik secara formal maupun material yang bertujuan untuk menaikkan tax compliance seorang WP, dimana ketaatan WP merupakan posisi strategis dalam menaikkan perolehan pajak. Hal ini didukung oleh riset (Sulistyorini & Latifah, 2022), (Suryadi & Subardjo, 2019), (Monica & Andi, 2018), (Anam et al, 2018), (Wahda et al, 2018), (Fadhillah & Andi, 2016), (Arisandi, 2015), (Mahendra & Sukartha, 2014), dan (Meiliawati & Waluyo, 2013) mengutarakan bahwa pengawasan pajak berdampak terhadap perolehan PPh badan.…”

Section: Tagihan Pajakunclassified

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Determinansi Perolehan Pajak Penghasilan Badan Pada Masa Pandemi Covid-19

Adiman

Purba²,

Pura³

2022

j. n.a. akunt. n.a.

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Permasalahan yang dihadapi saat ini dalam perolehan Pajak Penghasilan (PPh) badan yaitu ketaatan wajib pajak (WP) yang tidak taat terhadap regulasi perpajakan. Pengawasan pajak dan tagihan yang tidak sesuai dengan regulasi akan membuat perolehan pajak tidak sesuai dengan yang diharapkan. Adapun tujuan riset ini adalah untuk mengkaji dan menelaah dampak ketaatan Wajib Pajak, pengawasan pajak dan tagihan pajak terhadap perolehan PPh. Jenis riset ini merupakan riset kuantitatif dengan pendekatan deskriptif dan menggunakan data sekunder. Metode analisis yang digunakan pada riset ini adalah analisis deskriptif dan regresi linear berganda. Riset ini dilakukan di Kantor Pelayanan Pajak Balige. Populasi riset ini adalah Kantor Pelayanan Pajak (KKP) Balige area kerja Kantor Pelayanan, Penyuluhan dan Konsultasi Perpajakan (KP2KP) Dolok Sanggul dan Sampel riset ini adalah sampel jenuh yaitu perolehan PPh Badan Tahun 2019-2021, Riset ini dilakukan pada bulan Maret-Mei 2022. Hasil riset ini diperoleh bahwa ketaatan WP dan tagihan pajak berdampak pada perolehan PPh badan, sedangkan pengawasan pajak tidak berdampak terhadap perolehan PPh badan di KPP Balige. Adapun implikasi riset ini adalah dengan terwujudnya ketaatan WP, pengawasan pajak dan tagihan pajak yang dilakukan secara optimal akan dapat meningkatkan perolehan PPh di Kantor Pelayanan Pajak di seluruh Indonesia khususnya yang terdapat KKP Balige.

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Section: Pendahuluanunclassified

Section: Tagihan Pajakunclassified

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Determinansi Perolehan Pajak Penghasilan Badan Pada Masa Pandemi Covid-19

Adiman

Purba²,

Pura³

2022

j. n.a. akunt. n.a.

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“…Research Miniawati et al, (2018) found that tax audits have an effect on tax revenue. Monica & Andi (2019) who stated that tax audits had a negative and significant effect on the effectiveness of tax revenues in Surakarta (KPP).…”

Section: Introductionmentioning

confidence: 99%

Several factors influence the willingness to Pay taxes

Ali

Nasaruddin

2020

POVRAA

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This study aims to analyze and examine the Factors Affecting the Will to Pay Taxes at the West Makassar Pratama Tax Office. The independent variable in this research is Tax Knowledge, Fiscus Services and Tax Examination while the dependent variable is Tax Paying Will. The research method used in this research is descriptive analysis and Multiple Linear Regression analysis, with a total sample of 100 respondents. The results showed that simultaneous and partial knowledge of taxation, tax services and tax audits had a significant positive effect on the willingness to pay taxes at the West Makassar Pratama Tax Office

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The Role of Tax Knowledge as a Moderation in the Relationship of Tax Sanctions, Tax Audit, and Tax Amnesty Towards Corporate Tax Compliance

Zagoto,

Hutagalung,

Noviyanti Simorangkir

2023

Економіка та суспільство

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Tax is a source of state revenue that plays an important role in the development and improvement of a country's economy. According to Law Number 16 of 2009 concerning the fourth amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures in Article 1 Paragraph 1 it states that tax is a mandatory contribution to the state owed by individuals or entities that are coercive under the law, by not getting compensation directly and used for the needs of the state for the greatest prosperity of the people. Therefore, taxpayer compliance in submitting reports and paying their tax obligations is highly expected to increase state revenues from taxes. This research was conducted to determine the effect of tax sanctions, tax audits and tax amnesty on corporate tax compliance in the South Nias Regency with tax knowledge as a moderating variable. Determination of the sample in the study was carried out using the random sampling method, with the number of samples used in the study as many as 60 business entities in South Nias Regency which were registered through the Gunungsitoli KP2KP. The results of the path coefficient test show that tax sanctions and tax audits do not affect tax compliance. Tax sanctions do not have a significant effect on corporate taxpayer compliance in South Nias Regency because the level of taxpayer compliance in South Nias Regency registered at KP2KP Gunungsitoli is increasing due to public awareness of the importance of taxes to help increase state revenue and will have an impact on the improvement and development of infrastructure that will be enjoyed again by the community. Tax audits that have no effect on tax compliance are due to the better tax awareness of the community in South Nias Regency so that community compliance to fulfill their tax obligations has been carried out voluntarily. Tax amnesty has a significant effect on corporate tax compliance in South Nias Regency. The policy of implementing tax amnesty is very good to provide opportunities for taxpayers who have long hidden their assets and deliberately not reporting their tax obligations due to the fines that will be paid as a result of these violations. Tax knowledge is not able to moderate the relationship between tax sanctions, tax audits, and tax amnesty on tax compliance. The increasing level of corporate tax compliance in South Nias Regency in an action taken by taxpayers voluntarily due to awareness that arises within themselves to fulfill their tax obligations. Tax knowledge of taxpayers does not play a role or weaken the relationship between tax audits on tax compliance in South Nias Regency. Apart from being caused by ineffective tax audits carried out by tax auditors, it also caused by good tax awareness of corporate taxpayers in South Nias Regency so that taxpayers carry out their tax obligations based on the tax provisions enacted. The increased compliance of corporate taxpayers is influenced by the tax amnesty policy implemented by the Directorate General of Taxes.

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Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, Dan Pencairan Tunggakan Pajak Terhadap Penerimaan Pajak Badan Pada Kantor Pelayanan Pajak Pratama Serang Tahun 2012-2016

Cited by 9 publications

References 0 publications

Determinansi Perolehan Pajak Penghasilan Badan Pada Masa Pandemi Covid-19

Determinansi Perolehan Pajak Penghasilan Badan Pada Masa Pandemi Covid-19

Several factors influence the willingness to Pay taxes

The Role of Tax Knowledge as a Moderation in the Relationship of Tax Sanctions, Tax Audit, and Tax Amnesty Towards Corporate Tax Compliance

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