FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERILAKU PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Semarang Candisari)
This study aimed to analyze factors that affect taxpayer’s perceptions on tax evasion. These factors are the taxpayer’s knowledge, service of tax officer and tax sanction. The population in this study are individual taxpayers who registered in KPP Pratama Semarang Candisari. This research was replicated from the previous research, Prasetyo (2010) and Rahman (2013). The difference between this research and the previous ones are in the object and the location. Previous studies were done at Surakarta and Jakarta, while this study was conducted with using respondents from individual taxpayer who enrolled at Semarang. The sampling technique in this study used convenience sampling method. Determination of the sample numbers used the formula of Slovin 100 respondents. The hypothesis of this study was analyzed by SPSS software. Then the multiple regression analysis was used to examine the relationship between the variables above. The result of this study indicate that all of hypothesis that have been proposed are accepted. The implications of this study indicate that tax evasion was viewed as unethical acts. Direktorat Jenderal Pajak needs to regularly hold socialization that tax revenue are importance for the development in order to increase awareness of taxation in Semarang.
Sumber penerimaan keuangan di Indonesia salah satu pokok utamanya bersumber dari pajak. Peranan pajak sangat dominan terhadap pendapatan Negara. Besar-kecilnya pajak akan menetukan kapasitas anggaran negara, baik untuk pembiayaan anggaran rutin maupun pembangunan. Menurut Undang-Undang Nomor 16 Tahu
This study aims to examine the factors that influence the perception of ethics on tax evasion in the lecturers and students of Muhammadiyah University of Surakarta. The variables used in this study are the dependent variables, namely the perception of ethics on tax evasion, while the independent variables used Are justice, taxation systems, discrimination, the quality of tax services, and the possibility of fraud detection. The sample in this research is lecturer and student at university muhammadiyah surakarta. Sample collection method used in this research is convenience sampling taken 84 sample lecturer and 100 student sample. The data used in this study is the primary data by using questionnaires. Data analysis in this research is assisted by using SPSS program. Data analysis technique used is multiple linear regression. The result of the research shows that significant at level 0,05 variable of system of taxation to lecturer, discrimination on lecturer and student, and quality of tax service to lecturer and student have significant influence to perception about ethics on tax evasion. While the variable of justice in lecturer and student, system of taxation to student, and possibility of detection of fraud on lecturer and student have no effect and insignificant to perception about ethics of tax evasion.
PENGARUH PERSEPSI TENTANG SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK PADA KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR
Tax revenue has been the most substantial source of government incomerecently. In 2009, about 73 percent of government revenue came from taxes. Thisforces taxation office to perform some efforts to maximize tax revenue. One of them isto employ self assessment system. In this system, taxpayer’s awareness andcompliance is important. Factors influencing taxpayer’s compliance includetaxpayer’s perception of tax penalty and taxpayer’s awareness.This research aims to examine the effect of perception of tax penalty and taxawareness on taxpayer’s compliance in taxation office Pratama Denpasar Timur.Sample is drawn using simple random sampling method, and consists of 100effective taxpayers as respondents. Data then are analyzed using multiple linearregression technique. The result shows that perception of tax penalty and taxpayer’sawareness simultaneously affects taxpayer’s compliance with adjusted R-square of0.498. Partially, the two variables provide significant positive effect on taxpayer’scompliance.