PENGARUH PERSEPSI MANAJEMEN

ATAS KEUNGGULAN PENERAPAN E-

BILLING DAN E-SPT PAJAK
PERTAMBAHAN NILAI
PADA KEPATUHAN PERPAJAKAN

http://www.free-powerpoint-templates-design.com
Pajak memiliki fungsi budgetair, yaitu sebagai sumber dana
bagi pemerintah untuk membiayai pengeluaran. Sistem
pemungutan pajak di Indonesia menganut self assessment
system.
 Tabel 1.
Perbandingan Realisasi Penerimaan Negara Tahun 2010-2014
(dalam Milyar Rupiah)
No Sumber Penerimaan 2010 2011 2012 2013 2014
1 Penerimaan Dalam 992.249 1.205.346 1.332.323 1.497.521 1.661.148
Negeri
2 Penerimaan Pajak 723.307 873.874 980.518 1.148.365 1.310.219
3 Penerimaan Bukan Pajak 268.942 331.472 351.805 349.156 350.930
4 Hibah 3.023 5.254 5.787 4.484 1.360
5 Pendapatan Negara 995.272 1.210.600 1.338.110 1.502.005 1.662.509
6 Persentase Penerimaan Pajak 72,67 72,18 73,27 76,45 78,81
(%)
Penerimaan pajak memiliki persentase yang sangat besar dalam realisasi penerimaan negara
 SELF ASSESSMENT

Dianutnya self assessment system membawa misi dan konsekuensi

perubahan sikap (kesadaran) warga masyarakat untuk membayar pajak
secara sukarela (voluntary compliance).

LIA & CHOONG (2011)

Dalam memenuhi kepatuhan secara sukarela, Wajib Pajak perlu

memiliki pemahaman yang baik tentang Undang-Undang pajak

Chau (2009) & Jung (1999)

Kepatuhan pajak yang tidak meningkat akan mengancam upaya

pemerintah untuk meningkatkan kesejahteraan masyarakat. tingkat
kepatuhan pajak secara tidak langsung mempengaruhi ketersediaan
pendapatan untuk belanja
 Penelitian berlokasi di Kantor
Pelayanan Pajak Pratama
Badung Utara

Tabel 2.
Jumlah Realisasi Penerimaan Pajak dan Jumlah Pengusaha Kena Pajak di
Kantor Pelayanan Pajak Pratama Badung Utara Tahun 2012-2014

$350 Tahun
Realisasi penerimaan pajak
(Rp)
2012
278.330.549.666
2013
319.129.746.888
2014
396.559.586.639

Jumlah Pengusaha Kena 489 635 770

Pajak (Pengusaha)

Sumber : Kantor Pelayanan Pajak Pratama Badung Utara, 2015

 PENGARUH PERSEPSI MANAJEMEN ATAS
KEUNGGULAN PENERAPAN E-BILLING
DAN E-SPT PADA KEPATUHAN
PERPAJAKAN

KEPATUHAN KEPATUHAN
PAJAK WAJIB
PAJAK

WP DENGAN
SADAR DAN 1. BILLING KODE
TANPA SYSTEM BILLING
PAKSAAN
MEMENUHI APLIKASI
KEWAJIBAN 2. e-SPT MENGHITUNG
DAN
MELAPORKAN

H1: Persepsi manajemen atas keunggulan penerapan

e-billing berpengaruh positif pada kepatuhan
perpajakan.

H2: Persepsi manajemen atas keunggulan

penerapan e-SPT PPN berpengaruh positif pada
kepatuhan perpajakan
METODE PENELITIAN
PENDEKATAN ASOSIATIF

Pengaruh persepsi manajemen atas keunggulan

penerapan e-billing dan keunggulan penerapan
e-SPT PPN pada kepatuhan perpajakan
DESAIN PENELITIAN
VARIABEL TERIKAT : KEPATUHAN
PERPAJAKAN

Peraturan Menteri Keuangan No. 74/PMK.03/2012

VARIABEL BEBAS : PERSEPSI

MANAJEMEN ATAS KEUNGGULAN
PENERAPAN E-BILLING DAN
KEUNGGULAN e-SPT PPN

Indikator persepsi manajemen atas keunggulan

penerapan e-billing

BERDASARKAN SIFAT : METODE

KUANTITATIF & KUALITATIF AWESOME
BERDASARKAN SUMBER : DATA
PRIMER & DATA SEKUNDER
 Modern PowerPoint Presentation

• POPULASI
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• PENGAMBILAN SAMPEL (TEKNIK
SIMPLE RANDOM SAMPLING)
RUMUS SLOVIN

Keterangan:
n = Jumlah anggota sampel
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e = Persentase ketidaktelitian karena
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masih dapat ditolerir/diinginkan dalam
penelitian (10%)

• SAMPEL 87
Pemilik usaha, kepala bagian accounting
atau kepala bagian pajak.

• METODE SURVEY
Menyebar Kuisioner dan
Diukur menggunakan Skala Likert
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