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All Journal Jurnal Perspektif Ekonomi Darussalam Kanun: Jurnal Ilmu Hukum
Saiful Bahri
Universitas Syiah Kuala
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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PENGARUH KUALITAS PELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Pada Kantor Pajak KPP Pratama Kota Banda Aceh) Saiful Bahri; Yossi Diantimala; MSA Majid
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 4, No 2 (2018): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.697 KB) | DOI: 10.24815/jts.v%vi%i.13044

Abstract

This study aims to empirically explore the effect of the quality of tax services, the understanding of taxation regulations, and tax sanctions on the taxpayer compliance in the area of Tax Service Office of Pratama in the city of Banda Aceh. The data of the study were gathered from 100 taxpayers who were selected using the purposive sampling technique and then analyzed using themultiple linear regression technique. The study found that the quality of tax service, understanding taxation regulations and tax sanctions simultaneously affected significantly the taxpayer compliance. Viewed partially, the quality of tax service and tax sanction have no effect on taxpayer compliance, while the understanding of tax regulation has a significant effect on taxpayer compliance in in the area of Tax Service Office of Pratama in the city of Banda Aceh.Keywords: Tax, Service Quality, Regulatory Understanding, Sanctions, ComplianceAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan pajak, pemahaman peraturan perpajakan serta sanksi perpajakan baik secara simultan maupun secara parsial terhadap kepatuhan wajib pajak di area KPP Pratama Kota Banda Aceh. Metode analisis data yang digunakan adalah regresi linear berganda. Analisis data diawali dengan dilakukannya uji validitas data, uji reliabilitas data, uji multikolinearitas, uji heterokedastisitas uji normalitas dan ujihipotesis. Hasil penelitian menunjukkan kualitas pelayanan pajak, pemahaman peraturan perpajakan serta sanksi perpajakan secara simultan berpengaruh terhadap kepatuhan wajib pajak. Dilihat secara parsial, kualitas pelayanan pajak dan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak akan tetapi pemahaman peraturan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak di area KPP pratama Kota Banda Aceh.Kata Kunci: 
Identifikasi Qanun Aceh dalam Upaya Menumbuhkan Iklim Usaha Menuju Demokrasi Ekonomi Berdasarkan UUD Tahun 1945 Eddy Purnama; Teuku Ahmad Yani; Saiful Bahri
Kanun Jurnal Ilmu Hukum Vol 12, No 2 (2010): Vol. 12, No. 2, (Agustus, 2010)
Publisher : Universitas Syiah Kuala

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Abstract

ABSTRACT: This research to present whether economic democration as Stated in the 1945 Constotution, Article 33, has been able to be operationalized in to the Qanuns of Aceh for developing production athmosphir. This research refers secondary data, such as primary, secondary, tertiary resources. However emperical data was also used for quiding analysis of the research. Research finding shows that the effort of developing production athmosphir in case of the special authonomy in Aceh through regional and procedures regulation was not effectively achieved. This was indicated by unability of Aceh Government in constructing legislations product either for implementing obligation affairs or section of choices as there were mentioned in law Number 11, 2006 on Government of Aceh. Besides, effort of making debeaurocratization in permit services, it was not regulated yet in Qanun of Aceh. Identification for Qanun of Aceh in Developing Production Athmosphir Toward Economic Democration Based on 1945 Constitution
Co-Authors Eddy Purnama MSA Majid Teuku Ahmad Yani Yossi Diantimala