Hasil Pencarian  ::  Simpan CSV :: Kembali

"[Penelitian ini dilakukan untuk menganalisa faktor-faktor yang mempengaruhi perilaku kepatuhan Wajib Pajak Orang Pribadi Usaha Perdagangan di Kota Bandung. Metode yang digunakan dalam penelitian ini adalah Structural Equational Modeling (SEM). Penggunaan SEM dipertimbangkan karena variabelvariabeldalam penelitian ini tidak dapat diukur secara langsung tetapi harus dijelaskan oleh variabel-variabel indikatornya. Hasil penelitian menunjukan bahwa : 1) Pengetahuan Perpajakan, Kompleksitas Pajak, berpengaruh positif dan signifikan terhadap sikap Wajib Pajak terhadap Kepatuhan Pajak sedangkan Persepsi Keadilan tidak berpengaruh secara signifikan. 2) Sikap, Norma Moral, Persepsi Kondisi Keuangan berpengaruh signifikan dan positif terhadap Niat kepatuhan pajak sedangkan Persepsi Kontrol Perilaku dan Norma Deskriptif tidak berpengaruh signifikan terhadap Niat Kepatuhan Pajak. 3) Norma Injunctive berpengaruh signifikan dan Negatif terhadap Niat Kepatuhan Pajak. 4) NiatBerpengaruh Signifikan dan Positif terhadap Perilaku Kepatuhan Wajib Pajak sedangkan Persepsi Kontrol Perilaku tidak berpengaruh signifikan terhadap Perilaku Kepatuhan Wajib Pajak Orang Pribadi Usaha Perdagangan di Kota Bandung.

---

This study is conducted to analyze factors that Influence the compliance behavior of trading business individual tax payer in The City of Bandung within the framework of Theory of Planned Behavior . The Method used in this research is Structural Equation Model Modeling (SEM). This method usefull for researh that contain latent variable that must be measure by its indicator variables. The Result found that : 1) Tax Knowledge and Perception of Tax Complexity have a significant and positif effect to attitude,whereas Perception of Tax Fairness has no

significant influence to attitude. 2) Attitude toward compliance, Moral Norm, Perception of Financial Condition have positif and significant influance to Intention toward Tax Compliance whereas Perceived Behavioral Control and Descriptive Norm have no significant influence. 3) Injunctive Norm Has negative and Significant Influence to Intention toward Tax Compliance. 4) Intention toward Compliance has significant and positif, but Perceived Behavioral Control has no significant influence to tax compliance behavior of trading business Individual Taxpayer in The City of Bandung., This study is conducted to analyze factors that Influence the compliance behavior

of trading business individual tax payer in The City of Bandung within the

framework of Theory of Planned Behavior . The Method used in this research is

Structural Equation Model Modeling (SEM). This method usefull for researh that

contain latent variable that must be measure by its indicator variables. The Result

found that : 1) Tax Knowledge and Perception of Tax Complexity have a

significant and positif effect to attitude,whereas Perception of Tax Fairness has no

significant influence to attitude. 2) Attitude toward compliance, Moral Norm,

Perception of Financial Condition have positif and significant influance to

Intention toward Tax Compliance whereas Perceived Behavioral Control and

Descriptive Norm have no significant influence. 3) Injunctive Norm Has negative

and Significant Influence to Intention toward Tax Compliance. 4) Intention

toward Compliance has significant and positif, but Perceived Behavioral Control

has no significant influence to tax compliance behavior of trading business

Individual Taxpayer in The City of Bandung]"

"ABSTRAKTerdapat beberapa faktor yang dapat mempengaruhi kepatuhan pajak, salah satunya adalah religiusitas. Sebagai negara yang berlandaskan pada Pancasila, Indonesia memegang erat nilai Ketuhanan. Di dalam ajaran agama Kristen Protestan diajarkan kepada pengikutnya untuk membayar pajak kepada pemerintah. Penelitian ini bertujuan untuk meneliti pengaruh religiusitas terhadap kepatuhan pajak wajib pajak orang pribadi yang beragama Kristen Protestan dengan studi kasus pada Gereja X dan Gereja Y di Kota Bekasi. Pendekatan penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data campuran yaitu kuantitatif dan kualitatif. Sampel yang digunakan sebanyak 100 orang dengan teknik penarikan sampel berupa purposive sampling. Hasil uji regresi linear menunjukkan bahwa religiusitas memiliki pengaruh positif terhadap kepatuhan pajak wajib pajak orang pribadi beragama Kristen Protestan di Gereja X dan Gereja Y, Kota Bekasi.

---

ABSTRACTThere are several factors that may influence tax compliance, one of them is religiosity. Pancasila as the foundation of Indonesia holds firm the value of divinity. Christianity teach their followers to pay taxes to government. This study aims to examine the effect of religiosity on tax compliance of Christian individual tax payer with case study at X and Y Church in Bekasi City. This research approach is quantitative, and the data collection technique is mix method. The sample that used in this research is 100 respondents with purposive sampling technique. The results of linear regression test show that religiosity influence the tax compliance of Christian individual tax payer at X and Y Church, Bekasi City."

"Percepatan restitusi Pajak Penghasilan (PPh) bagi Wajib Pajak Orang Pribadi (WPOP) merupakan fasilitas yang diberikan pemerintah dalam pengembalian pendahuluan kelebihan pembayaran PPh bagi WPOP dengan menjamin proses penyelesaian dalam 15 (lima belas) hari kerja. Penelitian ini bertujuan untuk mengevaluasi pelaksanaan percepatan restitusi PPh pada WPOP apakah telah memenuhi asas pemungutan pajak the four maxims, yaitu asas keadilan, asas kepastian, asas kemudahan, dan asas ekonomi. Sampel penelitian ini terdiri dari orang pribadi dengan kriteria WPOP yang telah menyampaikan SPT Tahunan PPh OP Tahun Pajak 2022 yang dipilih dengan pendekatan simple random sampling. Penelitian ini menggunakan data primer berasal dari penyebaran kuesioner dan wawancara mendalam. Untuk pengujian yang dilakukan dalam penelitian ini, skala likert digunakan untuk membantu dalam analisis data. Hasil dari penelitian ini menunjukkan bahwa penerapan percepatan restitusi PPh bagi WPOP telah memenuhi asas asas keadilan, asas kepastian, asas kemudahan, dan asas ekonomi. Namun, terdapat beberap hal yang perlu diperbaiki dalam pemahaman WPOP tentang administrasi perpajakan percepatan restitusi PPh bagi WPOP.

---

Acceleration of tax refund for individual taxpayers is Indonesia government’s facility to a preliminary refund of Income Tax overpayment for Individual Taxpayers by guaranteeing the settlement process within 15 (fifteen) working days. This study aims to analyze how the accelerated income tax refund for individual taxpayers are implemented based on the four maxims principle, namely equality, certainty, convenience, and economy. The survei sample consisted of individuals with the individual taxpayer’s criteria who had submitted the2022 individual income tax return selected with a simple random sampling approach. This study uses primary data derived from the distributing questionnaire and in-depth interviews. Likert scale is used to assist in data analysis for tests conducted in this study. The results of this study indicate that the application of accelerated income tax restitution for WPOP has fulfilled the principles of equality, certainty, convenience, and economy. However, there are several things that need to be improved in terms of individual taxpayer's understanding of tax administration to accelerate income tax refunds for individual taxpayers."

"Sunset Policy merupakan fasilitas dari Pemerintah berupa penghapusan sanksi administrasi berupa bunga atas kekurangan pembayaran Pajak Penghasilan Orang Pribadi atau Badan yang dapat dinikmati oleh masyarakat. Sunset Policy diatur dalam Pasal 37A Undang-undang Nomor 28 Tahun 2007 Mengenai Ketentuan dan Tata Cara Perpajakan (UU KUP). Dengan adanya ketentuan Sunset Policy diharapkan pajak tidak lagi merupakan momok bagi masyarakat, dan masyarakat diharapkan mau lebih terbuka dan transparan dalam melaporkan kewajiban perpajakannya. Kebijakan Sunset Policy bertujuan untuk meningkatkan jumlah penerimaan Negara dari sektor pajak dan jumlah Wajib Pajak, baik itu Wajib Pajak Orang Pribadi maupun badan serta guna memperoleh basis data Wajib Pajak. Oleh karena itu, penulis ingin membahas mengenai sejauh mana Peranan Sunset Policy dalam rangka peningkatan jumlah Wajib Pajak Orang Pribadi, Khususnya pada Kantor Pelayan Pajak Pratama Jakarta Pademangan dan kaitannya dengan penegakan Hukum Pajak. Adapun metode pendekatan yang digunakan dalam penelitian ini adalah yuridis normatif, dengan teknik pengumpulan data yang bersifat analisis kualitatif guna menghasilkan data deskriptif. yang analisa datanya dibantu dengan data kualitatif yang berbentuk tabel dan grafik guna menjawab permasalahan dalam penelitian ini. Meskipun di dalam pelaksanaan program Sunset Policy masih terdapat beberapa kelemahan, akan tetapi tidak dapat dipungkiri bahwa Program telah membuahkan hasil yang baik dalam rangka peningkatan jumlah Wajib Pajak Orang Pribadi. kedepannya hasil dari program ini diharapkan dapat menjadi dasar bagi pemerintah dalam melakukan reformasi perpajakan dan penegakan hukum pajak Indonesia.

---

Sunset Policy is a government policy as an instrument to facilite for Tax Payer o omit administrative penalty such as tax interest in the lack of the Personal Tax ayer and Company Tax Payer in their Payment of Tax Income. The Sunset olicy Regulation is enacted in article 37A of Act Number 28 Year 2007 such as eneral Regulation of Taxation (UU KUP). The implication of Sunset Policy is xpected that Taxation is longer will not hurrify the Tax Payer, and they will be xpected to become more open and transparent in reporting of their Taxation bligation. The goals of implementation of the Sunset Policy are to increase the um of state income from Tax revenue. and also to increase the sum of Personal nd Company Tax Payer, those expected to improve database.

Therefore this research is emphasizing in the Implication of Sunset Policy for increasing the um of the Personal Tax Payer, particularly in Kantor Pelayanan Pajak Pratama akarta Pademangan and its relation to Tax Law enforcement.

This research conduct by juridicial normatives method, which is using qualitative analysis in atabase collecting which is will conclude descriptive data. which the data nalysing is using qualitative data such as table and chart to conclude the esearch question. Eventough in this Sunset Policy there are still several iminishion, but this program could impact the increasing sum of Personal Tax Payer. Furthermore this program is expected to the foundament for the government to create and enact Tax Policies such as Tax Reform and The Enforcement of Taxation in Indonesia."

"Skripsi ini membahas mengenai implikasi sistem pemajakan territorial bagi Wajib Pajak Orang Pribadi di Indonesia. Penelitian ini bertujuan untuk menganalisis implikasi diterapkannya sistem pemajakan territorial terhadap Wajib Pajak orang pribadi, khususnya Wajib Pajak orang pribadi dalam negeri, yang dilatar belakangi oleh adanya wacana pemerintah untuk menerapkan sistem pemajakan territorial bagi Wajib Pajak Orang Pribadi. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif yang menggunakan metode wawancara mendalam dalam mengumpulkan data yang diperlukan. Hasil penelitian menunjukkan bahwa dengan kondisi ekonomi Indonesia saat ini, penerapan sistem pemajakan territorial khusus bagi Wajib Pajak orang pribadi dalam negeri yang berstatus sebagai ekspatriat merupakan langkah tepat dibandingkan dengan perubahan sistem pemajakan menjadi territorial secara menyeluruh. Penerapan sistem pemajakan territorial bagi Wajib Pajak orang pribadi dalam negeri ekspatriat akan berimplikasi pada menurunnya beban perpajakan ekspatriat di Indonesia karena pajak penghasilan hanya dikenakan atas penghasilan yang diterima/diperoleh ekspatriat yang bersumber dari Indonesia, sehingga dapat menarik minat ekspatriat untuk datang dan bekerja di Indonesia dan berdampak pada peningkatan kualitas sumber daya manusia lokal.

---

This undergraduate thesis discusses the implications of the territorial taxation system for individual taxpayers in Indonesia. This study aims to analyze the implications of the territorial taxation system on individual taxpayers, specifically domestic individual taxpayers (resident), which is triggered by the vision of government discourse to implement the territorial taxation system for individual taxpayers. This research is a descriptive study which use qualitative methods and conducted by in-depth interviews to collect the required data. The results showed that with the current condition of Indonesia, the application of a special territorial taxation system for domestic individual taxpayers who are expatriatesor so called expatriate regime is the right step compared to the change in the taxation system to territorial freedom. The application of the territorial taxation system for expatriate domestic personal taxpayers will have implications for the increase in expatriate taxation costs in Indonesia because taxes can be used only to get what is needed, so that expatriates can be visited and used in Indonesia and improve the quality of local human resources."

"[ABSTRAK

Tesis ini menganalisa masalah kepatuhan perpajakan yang dihadapi Indonesia

dengan menggunakan 2.383 data Wajib Pajak Orang Pribadi selama tahun pajak

2013 di Duren Sawit, Jakarta Timur. Analisa didasarkan kepada lima variabel

independen yang terdiri dari dua variabel faktor demografi yaitu usia dan jenis

kelamin dari Wajib Pajak serta tiga variabel independen lainnya yaitu sektor usaha

Wajib Pajak dan status penyampaian Surat Pemberitahuan (SPT) Pajak

Penghasilan Orang Pribadi tahun pajak 2011 dan tahun pajak 2012. Dibandingkan

dengan penelitian sebelumnya, tesis ini menggunakan internal data yang diperoleh

langsung dari Direktorat Jenderal Pajak (DJP) Republik Indonesia. Dengan

mengkomparasi tiga metode statistik yaitu Metode Probit, Logit, dan Linear

Probablity Method (LPM), analisa pada tesis ini dibagi kedalam dua model yang

didasarkan pada status penyampaian SPT tahun pajak sebelumnya. Model pertama

dengan memasukan variabel status pajak tahun sebelumnya, menyimpulkan

bahwa semua variabel independen secara signifikan mempengaruhi tingkat

kepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahun berjalan. Sementara,

pada model kedua, hanya variabel sektor usaha yang mempengaruhi secara

signifikan tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahun

pajak berjalan. Sehingga dapat disimpulkan bahwa sektor usaha Wajib Pajak

mempunyai peran penting dalam hubungannya dengan tingkat kepatuhan

perpajakan Wajib Pajak Orang Pribadi di Duren Sawit, Jakarta Timur.

ABSTRACT

This paper tries to analyse individual tax compliance problems faced by Indonesia

using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren

Sawit. Moreover, the analysis is based on five explanatory variables consisting in

two demographic factors: age level and gender of taxpayers, and three other

explanatory variables: service-sector taxpayers, tax return status in 2011, and tax

return status in 2012. Compared to previous studies, this research paper uses

internal data obtained directly from Directorate General of Taxes (DGT) of

Republic of Indonesia while most of prior studies used survey method. By

comparing three statistical methods, which are Probit method, Logit method, and

Linear Probability Method, the analysis of this paper is divided into two models

based on the inclusion and exclusion of the previous tax return status. The first

model finds that all explanatory variables are statistically significant in

influencing individual tax compliance. However, in the second model, only

service-sector variable demonstrates statistical significance in explaining

individual tax compliance. In conclusion, sector of taxpayers has a significant

correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia

using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren

Sawit. Moreover, the analysis is based on five explanatory variables consisting in

two demographic factors: age level and gender of taxpayers, and three other

explanatory variables: service-sector taxpayers, tax return status in 2011, and tax

return status in 2012. Compared to previous studies, this research paper uses

internal data obtained directly from Directorate General of Taxes (DGT) of

Republic of Indonesia while most of prior studies used survey method. By

comparing three statistical methods, which are Probit method, Logit method, and

Linear Probability Method, the analysis of this paper is divided into two models

based on the inclusion and exclusion of the previous tax return status. The first

model finds that all explanatory variables are statistically significant in

influencing individual tax compliance. However, in the second model, only

service-sector variable demonstrates statistical significance in explaining

individual tax compliance. In conclusion, sector of taxpayers has a significant

correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia

using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren

Sawit. Moreover, the analysis is based on five explanatory variables consisting in

two demographic factors: age level and gender of taxpayers, and three other

explanatory variables: service-sector taxpayers, tax return status in 2011, and tax

return status in 2012. Compared to previous studies, this research paper uses

internal data obtained directly from Directorate General of Taxes (DGT) of

Republic of Indonesia while most of prior studies used survey method. By

comparing three statistical methods, which are Probit method, Logit method, and

Linear Probability Method, the analysis of this paper is divided into two models

based on the inclusion and exclusion of the previous tax return status. The first

model finds that all explanatory variables are statistically significant in

influencing individual tax compliance. However, in the second model, only

service-sector variable demonstrates statistical significance in explaining

individual tax compliance. In conclusion, sector of taxpayers has a significant

correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia

using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren

Sawit. Moreover, the analysis is based on five explanatory variables consisting in

two demographic factors: age level and gender of taxpayers, and three other

explanatory variables: service-sector taxpayers, tax return status in 2011, and tax

return status in 2012. Compared to previous studies, this research paper uses

internal data obtained directly from Directorate General of Taxes (DGT) of

Republic of Indonesia while most of prior studies used survey method. By

comparing three statistical methods, which are Probit method, Logit method, and

Linear Probability Method, the analysis of this paper is divided into two models

based on the inclusion and exclusion of the previous tax return status. The first

model finds that all explanatory variables are statistically significant in

influencing individual tax compliance. However, in the second model, only

service-sector variable demonstrates statistical significance in explaining

individual tax compliance. In conclusion, sector of taxpayers has a significant

correlation to individual tax compliance problems in Indonesia., This paper tries to analyse individual tax compliance problems faced by Indonesia

using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren

Sawit. Moreover, the analysis is based on five explanatory variables consisting in

two demographic factors: age level and gender of taxpayers, and three other

explanatory variables: service-sector taxpayers, tax return status in 2011, and tax

return status in 2012. Compared to previous studies, this research paper uses

internal data obtained directly from Directorate General of Taxes (DGT) of

Republic of Indonesia while most of prior studies used survey method. By

comparing three statistical methods, which are Probit method, Logit method, and

Linear Probability Method, the analysis of this paper is divided into two models

based on the inclusion and exclusion of the previous tax return status. The first

model finds that all explanatory variables are statistically significant in

influencing individual tax compliance. However, in the second model, only

service-sector variable demonstrates statistical significance in explaining

individual tax compliance. In conclusion, sector of taxpayers has a significant

correlation to individual tax compliance problems in Indonesia.]"

"Program sosialisasi pajak merupakan sebuah program yang diberikan oleh Direktorat Jenderal Pajak dalam rangka meningkatan pemahaman hak dan kewajiban perpajakan masyarakat. Tujuan dari penelitian ini adalah untuk mengevaluasi program sosialisasi pajak yang sudah dilakukan selama ini, terutama pada Kantor Wilayah Jakarta Pusat dengan menggunakan enam kategori evaluasi Dunn, yaitu efektifitas, efisiensi, kecukupan, pemerataan, responsivitas, dan ketepatan. Penelitian ini menggunakan pendekatan kuantitatif, serta untuk teknik pengumpulan datanya menggunakan survey dan wawancara mendalam. Hasil menunjukkan program sosialisasi pajak sudah berjalan dengan baik dari sisi efektifitas, responsivitas, dan ketepatan, hanya saja kekurangannya adalah masih belum efisien, masih belum cukup memecahkan masalah kepatuhan dan juga belum meratanya penyebaran dari program ini.

---

Tax socialization program is one of efforts provided by Directorate General of Taxation to increase knowledge about right and obligation of taxation in society. The aim of this study is to evaluate tax socialization program which has been held all these time, especially in Central Jakarta Regional Office by using six Dunn’s evaluation categories, such as effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. This study uses quantitative approach, and collecting data methods use survey and in-depth interview. The results shows that tax socialization program goes well in effectiveness, adequacy, responsiveness, and accuracy, but this program wasn’t efficienct, not enough to solve the problem of compliance and not distributed well to all of taxpayers."

"E-filing merupakan bentuk modernisasi administrasi pajak dalam rangka meningkatkan pelayanan kepada wajib pajak dengan memanfaatkan perkembangan teknologi informasi. E-filing bertujuan untuk memberikan kemudahan pelayanan, akses bagi wajib pajak dalam menyampaikan SPT, serta meningkatkan kepatuhan wajib pajak orang pribadi untuk melaporkan SPT Tahunan PPh OP. Namun, e-filing masih belum digunakan oleh seluruh wajib pajak orang pribadi yang ditunjukkan dengan penurunan tingkat kepatuhan pelaporan SPT Tahunan PPh OP. Penelitian ini bertujuan untuk mengetahui penerimaan pengguna wajib pajak orang pribadi dalam penggunaan e-filing menggunakan Model Unified Theory Acceptance and Use of Technology (UTAUT). Metode penelitian menggunakan pendekatan kuantitatif deskriptif dengan teknik purposive sampling. Sampel yang digunakan sebanyak 142 responden dengan survei menggunakan kuesioner. Pengaruh yang kuat ditunjukkan oleh hubungan Performance Expectancy terhadap Behavioral Intention dan Behavioral Intention terhadap Use Behavioral. Sedangkan, pengaruh yang lemah ditunjukkan oleh hubungan Effort Expectancy terhadap Behavioral Intention.

---

E-filing is form of modern tax administration as one of the way to improve community service using the improvement of technologies. E-filing has purposes to give an easy service for individual taxpayer submitting tax return and also to improve the individual taxpayer compliance to report Individual Annual Income Tax Returns. However, e-filing is not used by all individual taxpayers yet. It is shown by the decrease number of compliance level of Annual Income Tax Return report. This research is to acknowledge user acceptance of e-filing using Unified Theory Acceptance and Use of Technology (UTAUT) Model. Research method is using an descriptive quantitative approach with a purposive sampling technique. The sample was used 142 respondents with a survey using a questionnaire. The strong effects is shown by the correlation between performance expectancy to behavioral intention and behavioral intention to use behavioral. Whereas, the weak effects is shown by the correlation between effort expectancy to behavioral intention."