Article Sidebar

Download
PDF
Statistic
Read Counter : 337 Download : 280

Main Article Content

Abstract

Taxes are the country's largest source of financing in administering the government. The role of taxes is increasingly strategic, especially during the current weakening economic conditions. Tax compliance is a condition where the taxpayer fulfills all tax obligations and exercises tax rights. It is necessary to increase the compliance of taxpayers to comply with their obligations by coercive and continuous efforts by the government so that the tax revenue target is achieved according to the predetermined target. The purpose of this study was to determine the effect of taxpayer knowledge, taxpayer awareness, tax sanctions, on corporate taxpayer compliance at KPP Pratama Bekasi Selatan, was studied using a quantitative approach with an associative descriptive research design. The population in this study were corporate taxpayers registered at the KPP Pratama, South Bekasi. Sampling using incidental sampling technique with a sample of 100 respondents, data was collected by distributing questionnaires, anyone who coincidentally met with the researcher could be used as a sample, if deemed suitable as a data source. The results showed that the knowledge of taxpayers had a positive and significant effect on corporate taxpayer compliance, this was evidenced by the positive regression coefficient value of 0.427 and tcount of 4.754 > t table 1983 at a significance of 0.000 <0.05. Taxpayer awareness has a positive and significant effect on corporate taxpayer compliance, this is evidenced by the positive value of the regression coefficient, namely 0.352 and t count of 4.086 > t table 1.983 at a significance of 0.000 <0.05. Tax sanctions have a positive and significant effect on corporate taxpayer compliance, this is evidenced by the positive value of the regression coefficient, namely 0.515 and t arithmetic of 6.066 > t table 1983 at a significance of 0.000 < 0.05. Taxpayer knowledge, taxpayer awareness, and tax sanctions have a positive and significant effect together, this is evidenced by the positive value of the regression coefficient, namely 0.225, 0.231, 0.382 and Fcount of 21.082 > Ftable 3.09.

Keywords

Taxpayer Knowledge Taxpayer Awareness Tax Sanctions Taxpayer Compliance

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

By exercising the Licensed Rights, You accept and agree to be bound by the terms and conditions of this Creative Commons Attribution-NonCommercial 4.0 International Public License.

How to Cite
Arifin, L., Saputra, P. P., & Rianto, R. (2022). The Effect of Taxpayer Knowledge, Taxpayer Awareness, and Tax Sanctions on Corporate Taxpayer Compliance at KPP Pratama South Bekasi. Kontigensi : Jurnal Ilmiah Manajemen, 10(1), 1-10. https://doi.org/10.56457/jimk.v10i1.245

References

  1. Ariesta, Ristra Putri. Pengaruh kesadaran wajib pajak, sanksi perpajakan sistem administrasi perpajakan modern, pengetahuan korupsi, dan tax amnesty terhadap kepatuhan wajib pajak di KPP Pratama Semarang Candisari, Skripsi Universitas Negeri Semarang, 2017
  2. Arisandy, Nelsi. (2017). Pengaruh pemahaman wajib pajak, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan bisnis online dipekanbaru.Universitas Islam Negeri Sutan Syarif Kasim Riau. Jurnal Ilmiah Ekonomi dan Bisnis vol.14 no.1 Maret 2017:62-71 EISSN:2442-9813 ISSN:1829-982265.
  3. Arum, 2012.pengaruh kesadaran wajib pajak, pelayanan fiskus,dan sanksi perpajakan terhadap kepatuhan wajib pajak. Jurnal Akuntansi.
  4. Fuadi, Arabela Oentari, Yenni Mngoting, (2013), pengaruh kualitas pelayanan petugas pajak, sanksi perpajakan dan biaya kepatuhan pajak terhadapkepatuhan wajib pajka UMKM. Universitas kristen petra, surabaya.
  5. Haryaningsih, Istien 2018, Pengaruh Pengetahuan perpajakan, kualitas pelayanan pajak dan kesadaran perpajakan terhadap motivasi membayar pajak orang pribadi di KPP Pratama Kebumen, skripsi, Universitas Negeri Yogjakarta, Yogjakarta.
  6. Hestanto. 2020. Sanksi Pajak. https://www.hestanto.web.id/sanksi-pajak/Hestanto. 2020. Pengaruh Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. https://www.hestanto.web.id/pengaruh-sanksi-perpajakan/
  7. Irnawati, Agnes sophia, (2015). Pengaruh kesadaran wajib pajak, sanksi perpajakan, dan pemahaman perpajakan terhadap kepatuhan wajib pajak studi kasus pada kpp pratama jakarta cakung satu. Skripsi, Universitas Darma Persada, Jakarta.
  8. Kartini, Ulfa (2018). pengaruh tax amnesty dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi dikantor pelayanan pajak pratama kabupaten purworejo pada tahun 2016. Skripsi, Universitas Negeri Yogyakarta, Yogyakarta.
  9. Lubis,Irwansyah (2010). Review pajak: orang pribadi dan orang asing,jakarta: salemba empat.
  10. Mardiasmoro, 2011. Perpajakan, edisi revisi yogyakarta (2011): Andi.
  11. Masruroh, Siti. 2013. Pengaruh Kemanfaatan NPWP, Pemahaman Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan Terhadap Kepatuhan wajib pajak. Diponegoro..Journal..Of..Accounting. https://www.coursehero.com/file/58555011/5957-11190-1-SMpdf
  12. Munari. (2005). Pengaruh faktor tax payer terhadap keberhasilan penerimaan pph.jurnal eksekutif. Vol 2 no. 2.
  13. Nurmanto, Safri 2007 pengantar perpajakan, jakarta: Granit.
  14. OPAC-University Indonesia Library. 2008. Kebijakan Direktorat Literatur. http://lib.ui.ac.id/file?file=digital/116730-T%2024573-Kebijakan%20direktorat-Literatur.pdf
  15. Putut Prambodo (2017), pengaruh pemahaman peraturan pajak,sanksi perpajakan,dan kesadaran wajib pajak, terhadap kepatuhan wajib pajak orang pribadi dikantor pelayanan pajak pratama kabupaten purworejo, skripsi. Universitas Negeri Yogyakarta.
  16. Rahayu. (2013). Perpajakan Indonesia.yoogyakarta: Graha Ilmu
  17. Rahayu, Hastanti Agustin, & Putranto, Hanafi Adi (2020). Perpajakan. Bandung: Refika Aditama.
  18. Resmi, Siti, 2009, Perpajakan: Teori dan kasus buku I. Jakarta: salemba empat.
  19. Santoso, Wahyu (2008). Analisis risiko ketidakpatuhan wajib pajak sebagai dasar oeningkatan kepatuhan wajib pajak, jurnal keuangan publik.
  20. Siti kurnia rahayu (2010), perpajakan Indonesia,yogyakarta: Graha Ilmu.
  21. Sugiyono. (2012). Statistika untuk Penelitian. Bandung : Alfabeta.
  22. Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
  23. Sugiyono. (2004). Metode Penelitian Bisnis. Bandung: Alfabeta.
  24. Sujarweni, V Wiratna, (2015). Metodologi Penelitian-Bisnis dan Ekonomi: Yogyakarta: Pustakabarupress.
  25. Susilawati, Ketut Evi, Ketut Budhiarta, (2013), pengaruh kesadaran wajib pajak, pengetahuan pajak, sanksi perpaajkan, dan akuntabilitas pelayanan publik pada kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi Fakultas Udayana, Bali.
  26. Sutedi. (2011). Hukum pajak, jakarta: Sinar Grafika
  27. Suyanto dkk.(2016). Tax amnesty. Jurnal Akuntansi , Vol 4 no. 2 Hal 9-22
  28. Suryarini, Trisni, dan Tarsis Tarmudji.(2012). Pajak Indonesia. Semarang, Universitas Negeri Semarang.
  29. Waluyo.(2017) perpajakan Indonesia,jakarta: salemba empat.
  30. Widodo, Widi (2010). Moralitas budaya, dan kepatuhan pajak,bandung:Alfabeta.