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All Journal Jurnal Keteknikan Pertanian Komunikasi Fisika Indonesia TELKOMNIKA (Telecommunication Computing Electronics and Control) Indonesian Journal of Electrical Engineering and Informatics (IJEEI) Pendidikan Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Matematika dan Ilmu Pengetahuan Alam Journal of Aceh Physics Society JOURNAL ONLINE OF PHYSICS Jurnal Fisika FLUX Unri Conference Series: Community Engagement UNES Journal of Swara Justisia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Science, Technology, and Communication Journal
Defrianto Defrianto
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics

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Journal : JRAP (Jurnal Riset Akuntansi dan Perpajakan)

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Pengaruh Sosialisasi, Sanksi, dan Kepercayaan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Pph Pasal 21 Meiliyah Ariani; Defrianto Defrianto; Zulhawati Zulhawati
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 02 (2016)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (649.742 KB) | DOI: 10.35838/jrap.2016.003.02.13

Abstract

A B S T R A C T This study aims to determine the effect of Socialization Taxes, Penalties Tax, and Trust Officers Against Taxes on Individual Taxpayer Compliance in Tax Paying Income Tax Article 21 (Empirical Study KPP Pratama Jakarta Kebayoran Lama). Data were obtained from the questionnaire (primary). analysis of the data model used in this research is multiple regression analysis. Sampling was done by accidental sampling method (Convenience Sampling). Based on the results of data analysis using SPSS 23 shows that the t-test results prove the hypothesis that socialization tax and penalties tax have no effect, while the effect on the confidence of taxpayer compliance in paying taxes Income Tax Article 21 on KPP Pratama Jakarta Kebayoran Lama. F-test results prove the hypothesis that socialization tax, penalties tax, and the trust officers against taxes has a positive influence on tax compliance in paying taxes Income Tax Article 21 on KPP Pratama Jakarta Kebayoran Lama. A B S T R A K Penelitian ini bertujuan untuk mengetahui Pengaruh Sosialisasi Pajak, Sanksi Pajak, dan Kepercayaan terhadap Aparat Pajak dalam Kepatuhan Individu Wajib Pajak Membayar Pajak PPh pasal 21 (Studi Empiris KPP Pratama Jakarta Kebayoran Lama). Data penelitian diperoleh dari kuesioner (primer). analisis model data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Pengambilan sampel dilakukan dengan metode accidental sampling (Convenience Sampling). Berdasarkan hasil analisis data dengan menggunakan SPSS 23 menunjukkan bahwa hasil hipotesis t-test membuktikan bahwa sosialisasi pajak dan sanksi pajak tidak berpengaruh, sedangkan kepercayaan terhadap aparat pajak berpengaruh pada kepatuhan dari wajib pajak dalam membayar pajak PPh pasal 21 di KPP Pratama Jakarta Kebayoran Lama. Hasil hipotesis f-test membuktikan bahwa sosialisasi pajak, sanksi pajak, dan kepercayaan terhadap aparat pajak memiliki pengaruh positif pada kepatuhan wajib pajak dalam membayar pajak PPh pasal 21 di KPP Pratama Jakarta Kebayoran Lama. JEL Classification: H26, H83
Co-Authors Abdullah, Hewa Yaseen Ade Saputra Agrina, Agrina Ahlunnazah, Muhammad Andika Thoibah Andika Thoibah Andri Saputra Anita, Sofia Asyana, Vepy Awitdrus Awitdrus, Awitdrus Azura ' Debora M Sinaga Dedi Irawan dedi irawan Dedi Irawan Dewi Indriyani Roslim Dino Yanuardi Dwi Putri Cahya Safitri Eri Wiyadi Erwin ' Erwin Amiruddin Erwin Erwin Erwin, ' Fadhali, Mohammed Fadhali, Mohammed M Haryana Hairi Juandi Juandi Kisna Pertiwi Krisman ' Lazuardi Lazuardi Lazuardi Umar Lifa Anggar Mayasari Lihayardi, Lihayardi Lubis, Nuraina Fika M. Rasyid Ridho Maksi Ginting Mbantun Ginting Meiliyah Ariani, Meiliyah Melani Seprima Minarni Shiddiq, Minarni Moh Danil Hendry Gamal Mutiara Akhdesia Nuraina Fika Lubis Okfalisa Okfalisa Pratama, Nando Putri, Ika Aprilla Rabin, Mohammed Fisal Rahman Kurniawan Rahmi Dewi Rahmondia N. Setiadi Ramadhani, Fatima Nur Reynal Nur Razzaq Riad Syech Riad Syech Rina Afriza Rina Amelia Rini, Ari Sulistyo Rini, Ari Sulistyo Risanto, Joko Riska Amalia Rofeah ' Romi Fadli Syahputra Rosmely, Wirna Saktioto Saktioto Saktioto, Saktioto Salomo ' Salomo Salomo Sandra Septiana Septi Pramuliawati Soerbakti, Yan Soerbakti, Yan Sofia Anita Suhaivi Hamdan Suhardi Suhardi Suhardi Suhardi Sultan Fiddunya Fiddunya Syahril Syahril Syamsudhuha Syamsudhuha Tengku Emrinaldi Titrawani Titrawani Usman Malik Usman Usman Vepy Asyana Vira Marselly Vivina Eprillison Wahyu Candra Walfred Tambunan Wildan Adli Wima Puspita Wirianto, Hazmi Yan Soerbakti Yan Soerbakti Yohanes Dwi Saputra, Yohanes Dwi Yupapin, Preecha Zahroh, Siti Zamri, Zamri Zulfa Zulfa Zulhawati Zulkarnain Zulkarnain