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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) JAM JAAF (Journal of Applied Accounting and Finance) Jurnal Akuntansi JAATB
Siringoringo, Whereson
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Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PENERAPAN GOOD GOVERNANCE DAN WHISTLEBLOWING SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN RESIKO SANKSI PAJAK SEBAGAI VARIABEL MODERATING (Studi Empiris Terhadap Wajib Pajak Orang Pribadi Di Kota Bekasi) Siringoringo, Whereson
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.97 KB) | DOI: 10.24912/ja.v19i2.95

Abstract

Reformasi birokrasi Direktorat Jendral Pajak melalui pelaksanaan Good Governance dan Whistle Blowing System dilaksanakan untuk mampu meningkatkan kepatuhan wajib pajak, serta Resiko Sanksi Pajak dapat menjadi variabel moderating yang akan memperkuat pengaruh tersebut. Responden dalam penelitian ini adalah Wajib Pajak Orang Pribadi di Bekasi. Penelitian ini menyimpulkan bahwa pelaksanaan Good Governance tidak berpengaruh signifikan terhadap tingkat kepatuhan wajib pajak orang pribadi (t hitung 1,140< t tabel 1,96), pelaksanaan Whistle Blowing System mempunyai pengaruh positif signifikan terhadap peningkatan kepatuhan wajib pajak (t hitung 2,746 > t tabel 1,96). Resiko Sanksi Pajak sebagai variabel moderasi, memperkuatpengaruhGood Governance terhadap kepatuhan wajib pajak (t hitung 6,646> t tabel 1,96), Resiko sanksi pajak sebagai variabel moderasi, juga memperkuat pengaruhWhistle Blowing System terhadap kepatuhan wajib pajak (t hitung 6,646 > t tabel1,96).Tax revenue is the greatest source in financing government expenditure as stated in the APBN, the inefficiency in taxation administration system, however, can be predicted as an influence to the low Tax payer compliance as portrayed in the low of tax ratio. The one enabling factor to improve the system is through the reformation by Tax General Directorate by the implementation of Good Governance and Whistle Blowing System, where itwillaffect the improvement of tax payer compliance,Risk of Tax Sanction as the moderating variable as it is assumed willstrengthen that affects. The main respondent of this research is the individual taxpayer in Bekasi.This research conclude that, implementation of the Good Governance has no significant affect on the compliance level of individual taxpayer (t count 1.140 < t table 1.96), the Whistle blowing System, on the other hand, has significant affect on the compliance level (t count 2.746 > t table 1.96), Risk of Tax Sanction as Moderating Variable strengthen the affect between good governance and compliance level (t count 6.646 > t table 1.96) and also strengthen the affect between Whistle Blowing System and compliance level (t count 6.646 > t table 1.96) .
ANALISIS FAKTOR-FAKTOR PENGHAMBAT PENGENAAN PAJAK PENGHASILAN (Studi Empiris pada Wajib Pajak Orang Pribadi yang Melakukan Transaksi E-Commerce di Kota Bekasi) Siringoringo, Whereson
Ekonomi & Bisnis Vol 17, No 1 (2018): JURNAL EKONOMI DAN BISNIS VOL. 17 No.1 JUNI 2018
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v17i1.1135

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang menjadi penghambat pengenaan pajak penghasilan terhadap Wajib Pajak Orang Pribadi yang melakukan transaksi e-Commerce di Kota Bekasi. Variabel dependennya yaitu penghambat pengenaan pajak penghasilan, sedangkan variabel independennya yaitu sulitnya mendeteksi transaksi e-Commerce, belum terdatanya pelaku e-Commerce, rendahnya kesadaran pelaku e-Commerce selaku wajib pajak, dan kurangnya penegakan hukum terhadap pelaku e-Commerce. Penelitian dengan metode kuantitatif, menggunakan data primer yaitu kuesioner. Responden dalam penelitian ini adalah Wajib Pajak Orang Pribadi sebanyak 108 sampel. Metode analisis data yang digunakan adalah analisis regeresi linear berganda. Hasil penelitian menunjukan bahwa sulitnya mendeteksi transaksi e-Commerce berpengaruh positif secara signifikan terhadap penghambat pengenaan pajak penghasilan (thitung 3.891 > ttabel 1.98326), belum terdatanya pelaku e-Commerce tidak berpengaruh positif  namun signifikan terhadap penghambat pengenaan pajak penghasilan (thitung -2.301 < ttabel 1.98326),  rendahnya kesadaran pelaku e-Commerce selaku wajib pajak berpengaruh positif secara signifikan terhadap penghambat pengenaan pajak penghasilan (thitung 2.936  > ttabel 1.98326), kurangnya penegakan hukum pelaku e-Commerce berpengaruh positif secara signifikan terhadap  penghambat pengenaan pajak penghasilan (thitung 6.624 > ttabel 1.98326).
PENGARUH KEMUDAHAN DAN PEMAHAMAN PENGGUNAAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT TAHUNAN DI KABUPATEN BEKASI Widyaningsih, Dian Rizki; Siringoringo, Whereson
Ekonomi & Bisnis Vol 20 No 1 (2021): JURNAL EKONOMI BISNIS VOL 20 NO 1 JUNI 2021
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v20i1.4059

Abstract

Kepatuhan Wajib Pajak Orang pribadi merupakan hal yang mutlak diperlukan dalam pencapaian target pendapatan negara dari sektor pajak. Salah satu bentuk kepatuhan WPOP adalah melalui pelaporan SPT tahunan baik secara langsung maupun melalui e-filing. E-filing merupakan media penyampaian SPT secara daring yang sesuai dengan perkembangan teknologi dan internet saat ini. Penelitian ini bertujuan untuk mengetahui pengaruh kemudahan dan pemahaman dalam penggunaan e-filing terhadap Kepatuhan WPOP di Kabupaten Bekasi. Metode penelitian yang digunakan adalah dengan pendekatan kuantitatif dengan analisis menggunakan regresi linear berganda. Data primer diperoleh dengan menggunakan kuesioner dengan responden berasal dari populasi Wajib Pajak Orang Pribadi di Kabupaten Bekasi dengan jumlah sampel sebanyak 100 responden. Hasil analisis secara parsial menunjukkan bahwa variabel kemudahan dan pemahaman dalam penggunaan e-filing berpengaruh positif terhadap Kepatuhan WPOP. Hasil penelitian ini diharapakan menjadi masukan bagi berbagai pihak untuk menyempurnakan media e-filing sehingga tingkat kemudahan penggunaan lebih baik dan pemahaman pengguna semakin baik untuk menciptakan kepatuhan yang lebih baik lagi. Kata Kunci: Kemudahan, Pemahaman, e-filing, SPT, Kepatuhan WPOP.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA DI KOTA BEKASI Samela, Novi; Siringoringo, Whereson; Hotang, Keri Boru
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.312

Abstract

Purpose – This study aims to determine taxpayer awareness, tax rates and tax sanctions, taxpayer compliance in paying motor vehicle tax. Design/methodology/approach – This research was conducted at the SAMSAT Bekasi City office, using accidental sampling method with data collection carried out using questionnaires as many as 104 respondents, data analysis using percentage descriptive analysis, multiple regression analysis and hypothesis testing through partial testing. Findings – The results showed that tax awareness and tax rates did not have a significant effect on motor vehicle taxpayer compliance. Meanwhile, tax sanctions have a significant effect on taxpayer compliance. Research limitations/implications – An increase in the number of motor vehicles can provide an increase in government revenue, the importance of increasing revenue for the government, so the author re-examines the factors that affect motor vehicle taxpayer compliance because there are still inconsistent positive results from several previous studies.
Tax planning implementation on income tax article 21 of permanent employees for efficient payment of tax burden at PT. SC Lestari, Nur Ayu; Siringoringo, Whereson
JAAF (Journal of Applied Accounting and Finance) Vol 8, No 2 (2024): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v8i2.4595

Abstract

This research aims to understand the application of tax planning for Income Tax Article 21 at PT. SC and to determine the effect of applying each method used in the implementation of tax planning for Income Tax Article 21 related to the efficiency of paying the company's tax expense. This research uses a qualitative descriptive research method. Data sources were obtained through interviews and documentation. The results obtained through this research show that the policy of PT. SC in the application of Gross Up is implemented to reduce the expense on corporate income tax and so that employees are motivated to increase their productivity without worrying about the taxes that must be paid. However, tax planning for Income Tax Article 21 implemented by PT. SC is not yet efficient regarding the taxes that must be paid because the application of the Gross Up calculation causes the payment of the tax expense during one financial year to be greater than with other methods.
Determinasi Kepatuhan Wajib Pajak Orang Pribadi Dengan Sanksi Perpajakan Sebagai Moderasi Siringoringo, Molkend; Siringoringo, Whereson
Akuntansi dan Manajemen Vol. 20 No. 1 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i1.325

Abstract

This study to be focuses on obtaining empirical evidence on the level of taxpayer compliance influenced by several factors consisting of mandatory awareness, tax socialization and implementation of e-filling. This study was conducted using 180 questionnaires distributed to all taxpayers registered at the Pratama Tax Service Office in Bekasi City via WhatsApp. This study uses PLS SEM version 3.0 to process questionnaire data. Based on the test results, it was found that Taxpayer Awareness and E-filing Implementation have a positive and significant effect on taxpayer compliance, while Tax Socialization has a positive but insignificant effect on taxpayer compliance. Tax sanctions are unable to moderate the effect of Taxpayer Awareness and Tax Socialization on taxpayer compliance, while Tax Sanctions are able to moderate the effect of E-filing Implementation on taxpayer compliance, in addition there are several differences with previous studies. Among them are the variables used and the location of the research site.
Co-Authors Hotang, Keri Boru Lestari, Nur Ayu Samela, Novi Siringoringo, Molkend Widyaningsih, Dian Rizki