Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, E-Filing, dan Tax Amnesty Terhadap Kepatuhan Pelaporan Wajib Pajak
| Main Authors: | Dewi, Santi Krisna, Merkusiwati, Ni Ketut Lely Aryani |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2018
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/37043 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/37043/22701 |
Daftar Isi:
- The aims of the current study are to determine the effect of taxpayer awareness, tax sanctions, the application of e-filing system, and the knowledge about tax amnesty on the personal taxpayer reporting compliance in the East Denpasar Tax Office. The population of this study was conducted on personal taxpayer registered in the East Denpasar Tax Office. Non probability sampling method and purposive sampling technique were applied to determine the samples. The numbers of samples used were 100 respondents calculated using Slovin formula. The data were collected by questionnaire measured by likert scale. The result of the current study shows that taxpayer awareness, tax sanctions, the application of e-filing system, and the knowledge about tax amnesty have a positive and significant impact on the personal taxpayer reporting compliance in the East Denpasar Tax Office. Keyword: Taxpayer, e-filing, tax amnesty, taxpayer compliance
- Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kesadaran wajib pajak, sanksi perpajakan, penerapan sistem e-filing, dan pengetahuan tax amnesty terhadap kepatuhan pelaporan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Denpasar Timur. Populasi penelitian adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Denpasar Timur dan penentuan sampel menggunakan metode non probability sampling dengan teknik purposive sampling. Penelitian ini menggunakan sampel sebanyak 100 responden yang dihitung menggunakan rumus Slovin.Pengumpulan data dilakukan dengan kuesioner yang diukur dengan skala likert. Hasil penelitian ini menunjukkan bahwa kesadaran wajib pajak, sanksi perpajakan, penerapan sistem e-filing, dan pengetahuan tax amnesty berpengaruh positif terhadap kepatuhan pelaporan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Denpasar Timur. Kata kunci: Wajib pajak,e-filing, tax amnesty, kepatuhan wajib pajak