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Pajak m emiliki peranan yang sangat penting dalam perekonomian Indonesia
karena pajak merupakan sumber utama bagi Negara Indonesia untuk mendanai Anggaran
Pendapatan dan Belanja Negara (APBN). Salah satu faktor yang bisa ditekankan oleh
aparat dalam meningkatkan kesadaran dan kepatuhan pajak adalah dengan cara
mensosialisasikan peraturan pajak baik itu melalui penyuluhan, seruan moral baik dengan
media billboard, baliho, maupun membuka situs peraturan pajak yang setiap saat bisa
diakses oleh Wajib Pajak. Penelitian ini bertujuan untuk menguji pengeruh sosialisasi
perpajakan terhadap kepatuhan wajib pajak melalui pengetahuan perpajakan. Untuk
menguji hipotesis, digunakan data primer dengan metode Convenience sampling. Teknik
analisis data menggunakan analisis jalur dengan sosialisasi perpajakan sebagai variabel
(X) serta pengetahuan perpajakan sebagai variabel intervening dan kepatuhan wajib pajak
sebagai variable (Y). Setelah data di analisis, ditemukan bahwa sosialisasi perpajakan
berpengaruh positif terhadap pengetahuan perpajakan memiliki nilai t-hitung 9,726 lebih
besar dari nilai t-tabel 2,70 dengan nilai signifikan 0,000. Pengetahuan perpajakan
berpengaruh positif terhadap kepatuhan wajib pajak memiliki nilai t-hitung 4,261 lebih
besar dari nilai t-tabel 2,70 dengan nilai signifikan 0,000. Sosialisasi perpajakan
berpengaruh positif terhadap kepatuhan wajib pajak memiliki nilai t-hitung 5,744 lebih
besar dari nilai t-tabel 2,70 dengan nilai signifikan 0,000. Variabel sosialisasi perpajakan
terhadap kepatuhan wajib pajak sebesar 0,502 dan pengaruh tidak langsung sebesar
0,4185.
Metode penelitian
Populasi, Sample dan Teknik Pengmbilan Sampel , Populasi dalam penelitian
ini adalah Wajib Pajak orang pribadi yang terdaftar di KPP Pratama Kebumen. Sampel
adalah suatu himpunan bagian dari unit populasi (Kuncoro, 2003:103). Penentuan sampel
penelitian ini menggunakan convenience sampling. Convenience sampling adalah teknik
pengambilan sampel yang mudah ditemui oleh peneliti (Sekaran: 2003:24). Sampel
penelitian ini adalah 100 orang Wajib Pajak orang pribadi yang terdaftar di KPP Pratama
Kebumen. Sampel diperoleh dari penyebaran kuesioner ke Wajib Pajak orang pribadi
yang datang ke KPP Pratama Kebumen.
KESIMPULAN
Berdasarkan hasil penelitian yang dilakukan dapat disimpulkan bahwa: a.
Sosialisasi perpajakan berpengaruh positif terhadap pengetahuan perpajakan. b.
Pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. c.
Sosialisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. d. Sosialisasi
perpajakaan berpengaruh positif terhadap kepatuhan wajib pajak melalui pengetahuan
perpajakan.
Saran
Metode penelitian
Secara keseluruhan, persamaan regresi yang digunakan dalam penelitian ini dapat
digambarkan sebagai berikut: Persamaan regresi utama sebagai berikut:
𝑇𝐶𝑂𝑀𝑃𝑖 = 𝛼 + 𝛽1𝑇𝐾𝑁𝑂𝑊𝑖 + 𝛽2𝑃𝑅𝑂𝐵𝐴𝑈𝐷𝐼𝑇𝑖 + 𝛽3𝐺𝑂𝑉𝑆𝑃𝐸𝑁𝐷𝑖 + 𝛽4𝑃𝐸𝑁𝐴𝐿𝑇𝑌𝑖 +
5𝐹𝐼𝑁𝐶𝑂𝑁𝑆𝑖 + 𝛽6𝐺𝑅𝑂𝑈𝑃𝑖 + 𝜖𝑖
Persamaan regresi tambahan dengan memasukkan variabel kontrol sebagai berikut:
𝑇𝐶𝑂𝑀𝑃𝑖 = 𝛼 + 𝛽1𝑇𝐾𝑁𝑂𝑊𝑖 + 𝛽2𝑃𝑅𝑂𝐵𝐴𝑈𝐷𝐼𝑇𝑖 + 𝛽3𝐺𝑂𝑉𝑆𝑃𝐸𝑁𝐷𝑖 +𝛽4𝑃𝐸𝑁𝐴𝐿𝑇𝑌𝑖 +
𝛽5𝐹𝐼𝑁𝐶𝑂𝑁𝑆𝑖 + 𝛽6𝐺𝑅𝑂𝑈𝑃𝑖 + 𝜖𝑖
Keterangan:
TCOMP = Kepatuhan pajak
TKNOW = Pengetahuan perpajakan
PROBAUDIT = Kemungkinan terkena pemeriksaan pajak
GOVSPEND = Persepsi terhadap pengeluaran pemerintah
PENALTY = Tarif dan penerapan sanksi
FINCONS = Kendala finansial
GROUP = Teladan dari lingkungan
GENDER = Jenis kelamin Wajib Pajak
INCOME = Tingkat penghasilan Wajib Pajak
AGE = Usia Wajib Pajak
EDUC = Tingkat pendidikan Wajib Pajak
COURSE = Pengalaman menghadiri kelas pajak
AUDITED = Pengalaman diperiksa oleh otoritas pajak
ɛ = Error
α = Konstanta
KESIMPULAN
Penelitian ini dilakukan untuk menganalisis tentang faktor-faktor yang
mempengaruhi kepatuhan pajak Wajib Pajak orang pribadi non karyawan di sektor
perikanan. Variabel bebas yang diuji pengaruhnya dalam penelitian ini adalah
pengetahuan perpajakan, kemungkinan terkena pemeriksaan pajak, persepsi terhadap
pengeluaran pemerintah, sanksi perpajakan, kendala finansial dan teladan dari
lingkungan. Penelitian dilakukan terhadap Wajib Pajak yang terdaftar di wilayah Provinsi
DKI Jakarta dan Bali.
SARAN
DJP sebaiknya lebih memperhatikan variabelvariabel yang dalam penelitian ini
terbukti memiliki pengaruh yang signifikan dalam menyusun strategi peningkatan
kepatuhan pajak Wajib Pajak Orang Pribadi non karyawan di sektor perikanan. Variabel
yang dimaksud adalah pengetahuan perpajakan, kemungkinan terkena pemeriksaan pajak
dan persepsi terhadap pengeluaran pemerintah. Beberapa strategi yang dapat
dipertimbangkan untuk meningkatkan pengetahuan perpajakan misalnya bekerja sama
dengan Kementerian Pendidikan dan Kebudayaan untuk memasukkan materi perpajakan
dalam kurikulum pendidikan dan semakin mengefektifkan penyuluhan dan sosialisasi
kepada Wajib Pajak. Strategi lain yang dapat dipertimbangkan oleh DJP yaitu
meningkatkan jumlah pemeriksaan pajak (meningkatkan audit rate) dan meningkatkan
pemberitaan tentang pemeriksaan pajak yang dilakukan. Dengan demikian, diharapkan
persepsi Wajib Pajak mengenai kemungkinan dirinya mengalami pemeriksaan pajak
dapat meningkat dan secara tidak langsung meningkatkan kepatuhan pajak. Untuk
meningkatkan persepsi terhadap pengeluaran pemerintah, DJP dapat melakukan
koordinasi dengan instansi yang berwenang dalam hal kebijakan belanja pemerintah,
misalnya Direktorat Jenderal Anggaran (DJA). Selain itu, DJP juga dapat menyisipkan
materi mengenai manfaat belanja pemerintah saat melakukan sosialisasi kepada Wajib
Pajak di sektor perikanan.
METODE PENELITIAN
Penelian ini dilakukan pada seluruh Kantor Pelayanan Pajak (KPP) di Indonesia.
Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian
kuantitatif. Metode penelitian kuantitaif adalah metode yang digunakan untuk
menganalisis apakah variabel independen (X) berpengaruh atau tidak terhadap variabel
dependen (Y). Dimana variabel independen (X) adalah variabel yang mempengaruhi
variabel dependen entah secara positif maupun negatif. Sedangkan variabel dependen (Y)
merupakan variabel yang menjadi perhatian utama peneliti. Objek penelitian ini yaitu
program pengampunan pajak (tax amnesty) dan efektivitas penerimaan pajak. Data yang
digunakan dalam penelitian ini adalah data sekunder berupa data penerimaan pajak
seluruh KPP di Indonesia pada tahun 2015-2016. Populasi dalam penelitian ini sebanyak
341 KPP dan keseluruhan KPP tersebut dijadikan sampel dalam penelitian ini.
KESIMPULAN
SARAN
Saran yang diajukan dalam penelitian ini ialah: (1) Untuk KPP yeng tingkat
efektivitas penerimaan pajaknya belum dapat mencapai efektif disarankan dalam
menentukan target sebaiknya disesuaikan dengan potensi penerimaan yang ada selain itu
untuk para petugas pajak hendaknya selalu berkompeten dan professional dalam
mengemban tugas mengumpulkan pajak Negara. Kemudian bagi KPP yang tingkat
efektivitas penerimaan pajaknya mencapai efektif untuk kedepannya diharapkan bisa
dipertahankan. (2) Selanjutnya diharapkan KPP bisa memberikan penyuluhan / sosialisasi
yang menyeluruh kepada seluruh lapisan masyarakat guna meningkatkan kesadaran WP
dalam kejujuran melaporkan laporan keuangannya dan membayarkan pajak terutangnya
yang nantinya diperuntukkan untuk penerimaan Negara. (3) Untuk peneliti selanjutnya
yang ingin melakukan penelitian sejenis diharapkan untuk dapat memperpanjang rentang
waktu penelitian karena dalam penelitian ini penulis hanya menggunakan data sebanyak
dua tahun yaitu data tahun 2015 dan 2016.
4.) Judul : the influence of tax amnesty benefit percepcion to tax payer compliance
JURNAL : Faculty of Economics
LATARBELAKANG
Tax is the largest income for the State of Indonesia compared to the state revenues
from other sectors. Five years in a row the taxation sector has contributed state revenue to
about 80%. In fact, taxes have contributed substantial revenues, but development needs in
Indonesia are increasing and certainly require more funds (Fajarwati, 2014). Increasing
needs require specific strategies to achieve state revenue targets in the shortest possible
time. Taxpayer compliance becomes an important aspect in meeting the state revenue
target from the tax sector. Compliance is important because the tax system in Indonesia
embraces self assessment system, where all the process of calculating, paying and
reporting taxes is done by the Taxpayers themselves (Suhendra, 2011 & Supadmi, 2009).
Self assessment system gives full trust to the community and becomes a tough task for
the government if society does not obey it. If it is not complied with or the public does
not pay the tax in full accordance with tax regulations, then the revenue of the state is
difficult to achieve maximally.
METODE PENELITIAN
Type of this research is quantitative research. The population in this study is the
people who follow tax amnesty in Surabaya that is 58,415 Taxpayers. To determine the
sample size of the research using Slovin formula obtained the results n = 99.83 in
rounded to 100. The sampling method chosen is judgmental sampling from various
methods that exist in non-probability sampling because the data required is not easy to be
obtained. (Malhotra, 2010). There are three variables studied, including: Perceptions of
Tax Amnesty Benefit as independent variable, Taxpayer Compliance as dependent
variable and Service Quality as moderation variable. All of these indicators are measured
using a 4 poin Likert scale ranging from: 1 = Strongly Disagree; 2 = Disagree; 3 = Agree;
4 = Strongly Agree. Davis (1989) defines the perception of benefits is the level of one’s
trust on the use of a particular subject and can provide benefits for people who use it.
Perception of Benefits in this study is defined as how much benefit of the tax amnesty
program for Taxpayers to carry out their tax obligations. To measure the level of
taxpayers’ trust in the benefits of the tax amnesty facility, several questions indicator are
used by referring to Law No. 11 of 2006 and Minister of Finance Regulation No.118 /
PMK.03 / 2016 regarding Tax Amnesty benefits, including: 1) The tax loss benefits that
should be owed. 2) The benefits are not charged to administrative sanctions and tax
criminal sanctions. 3) The benefits of not conducted initial and investigation proofing
examination. 4) The benefits of terminating the inspection process, initial evidence
inspection, or investigation. 5) The benefits of confidential data of tax forgiveness cannot
be the basis of any investigation and investigation of any criminal offense. 6) The benefit
of income tax exemption for the return of the name of additional property. The taxpayer
compliance variable is measured by how the Taxpayer complies with applicable laws and
regulations. Refers to Smith & Stalans (1991), then the indicators are: instrumental
consequences, normative considerations, intrinsic motivation, and loyalty to authority.
Service is a process of helping others in certain ways that require sensitivity and
interpersonal relationships in order to create satisfaction and success. Indicators used in
service quality variables, among others: reliability, assurance, responsiveness, empathy,
physical evidence and physical facilities (Lupiyoadi & Hamdani, 2006) The data obtained
by using questionnaires distributed to the respondents of the research which is taxpayers
from the tax office of Surabaya city. Data analysis in this research uses Partial Least
Square (PLS) program. The path analysis model of all latent variables in Partial Least
Square (PLS) consists of three sets of relationships: (1) Inner model that specifies the
relationship between the latent variables (structural model) in Partial Least Square (PLS).
(2) Outer model that specifies the relationship between the latent variables and indicators
or manifest variable (measurement model). (3) Weight relation in which case values of
latent variables can be estimated. Without loss of generalization, it can be assumed that
the latent variable and the indicator or manifest variable are zero means and unit variance
(standardized values) so that the location parameters (constants parameters) can be
omitted in the model. Based on the objectives of the study, the hypothesis test design that
can be made is hypotheses test design in this study presented based on research
objectives. Generating a t table value of 1.96. So if the value of t-statistic is smaller than
t-table [t-statistic 1. 96], then Ho is rejected and Ha accepted.
KESIMPULAN
The results of this study indicated that the variable of Tax Amnesty Benefit
Perception effect on taxpayer compliance. The taxpayers have been already convinced
there will be tax abolition which should be owed because they feel made easier and get
tax breaks to become more compliant. This study also showed that the Quality of Service
variable has not been able to moderate the relationship between Tax Amnesty Benefit
Perception and Taxpayer Compliance. Good service quality has been done by the
Government and fiscal, but with the existence of taxpayer surge that follow the program
of Amnesty Tax in the last days so that makes Taxpayers feel less comfortable with the
services that have been given. The suggestion for subsequent research is if conducting a
similar study to consider taxpayers’ non-full time in taking care of the taxation aspects in
the tax service office.
LATAR BELAKANG
Organization for Economic Co-operation and Development (OECD) defines
transfer pricing as in a multinational enterprise (MNE), many transactions that normally
take place between members of the group. The prices charged for such transfers do not
necessarily represent a result of the free play of market forces, but they are probably
charged for a number of reasons such as that the MNE is in a position to adopt whatever
principles are convenient to it as a group (OECD Commiitte on Fiscal Affair, 1979;
Rosenburg, 1983. p. 505). On the other hands, Tsurumi thinks that transfer pricing is a
counted price for management control of transferring goods and services in a group of
companies (Gunadi, 1997). Transfer pricing is derived from an attempt to control another
party through its owner. There are two kinds of transaction in transfer pricing, those are
intra-company and inter-company transfer pricing. Intra-company transfer pricing is a
transfer pricing among divisions in a company. However, inter-company transfer pricing
is gone between two companies with special relation. The transaction can be conducted
both in the same country (domestic transfer pricing) and in different country (Setiawan,
2014). Transfer pricing, in the part of Government, has decreased or even lost the
potential tax revenue of a country
METODE PENELITIAN
The research constitutes legal research which Black’s Law Dictionary defines it
as: The finding and assembling of arthritic’s that bear on a question of law; and the field
of study concerned with the effective marshaling of authorities that bear on the question
of law (Bryan, 1999). Jurisprudence has a normative nature. The research method
includes the approach, the determination of legal sources and critical analysis on the
sources through exploration, inquiry and interpretation. The research is a normative
research which refers to the legal norms contained in statutes and judicial decisions
relating to the issues. Steps of collecting sources of law include reading, learning,
quoting, comparing and connecting the sources of law and literatures, so that they
become a unity to make easy in processing. The collected legal sources are managed by
first, editing, namely checking sources of law carefully to avoid errors of sources of law;
second, classifying the collected legal sources according to subject; and third, organizing
them according to the groups to avoid mistakes and to be as the systematization of
sources. The sources of law are then analyzed in accordance with the classification of
problems. The analysis is conducted and written in the form of describing, analyzing,
systemizing, interpreting and evaluating them. The next step is that they are theoretically
analyzed to find, understand and explain in depth transfer pricing in taxation system of
Indonesia.