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All Journal Sains: Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi Terpadu Indonesian Journal of Accounting and Business
Andi Andi
Universitas Sultan Ageng Tirtayasa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pelaporan Pengusaha Kena Pajak, Pemeriksaan Pajak Dan Surat Tagihan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai Pada Kpp Pratama Serang Tahun 2014-2017 Irul Meidhawati; Andi Andi; Denny Susanto
Sains: Jurnal Manajemen dan Bisnis Vol 12, No 1 (2019): Desember
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v12i1.6544

Abstract

This study aims to examine the Effects of Reporting of Taxable Entrepreneurs, Tax Examinations and Letter of Tax Liability Against Value Added Tax Receipts. This type of research is quantitative research. the type of data used is secondary data. The population in this study is an annual report consisting of: Reports on the number of submissions of VAT Announcements, SKPKB Reports, Tax Billing Letter Reports and Reports on the amount of value added tax receipts at the Serang Tax Office. The sample taken in this study is monthly data during the period January - December from 2014-2017, which is as many as 48 samples, after the data was collected, the data were analyzed using SPSS 23.The purpose of this study is to determine whether: 1) Taxable Entrepreneur Reporting affects the value added tax receipts. 2) Tax Examination has an effect on Value Added Tax Receipts. 3) Tax Collection Letter influences the receipt of Value Added Tax.The results of this study are as follows: (1) Amount of Reporting of Income Tax Entrepreneurs is significant to VAT receipts. (2) Tax Examination approves significantly on VAT receipts. (3) Letter of Tax Collection significant acceptance of VAT receipts.This study aims to examine the Effects of Reporting of Taxable Entrepreneurs, Tax Examinations and Letter of Tax Liability Against Value Added Tax Receipts. This type of research is quantitative research. the type of data used is secondary data. The population in this study is an annual report consisting of: Reports on the number of submissions of VAT Announcements, SKPKB Reports, Tax Billing Letter Reports and Reports on the amount of value added tax receipts at the Serang Tax Office. The sample taken in this study is monthly data during the period January - December from 2014-2017, which is as many as 48 samples, after the data was collected, the data were analyzed using SPSS 23.The purpose of this study is to determine whether: 1) Taxable Entrepreneur Reporting affects the value added tax receipts. 2) Tax Examination has an effect on Value Added Tax Receipts. 3) Tax Collection Letter influences the receipt of Value Added Tax.The results of this study are as follows: (1) Amount of Reporting of Income Tax Entrepreneurs is significant to VAT receipts. (2) Tax Examination approves significantly on VAT receipts. (3) Letter of Tax Collection significant acceptance of VAT receipts.
PENGARUH KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK, DAN PENCAIRAN TUNGGAKAN PAJAK TERHADAP PENERIMAAN PAJAK BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA SERANG TAHUN 2012-2016 Raula Monica; Andi Andi
Jurnal Riset Akuntansi Terpadu Vol 12, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (601.455 KB) | DOI: 10.35448/jrat.v12i1.5343

Abstract

The tax revenues at Pratama Serang Tax Office in the latest five years have a decent percentage of accomplishment while the income of the tax itself is keep increasing, this thing is caused by several problem. For instance, taxpayer compliance, tax audit, and the disbursement of tax arrears. The objective of this research is to discover the effect of taxpayer compliance, tax audit, and the disbursement of tax arrears toward the tax revenues. This research applied descriptive statistic method by using quantitative approach. To discover the taxpayer compliance, tax audit, and the disbursement of tax arrears toward tax revenue agency, there will be a data testing by using multiple linear regression, classical assumption test, and the t test in hypothesis test. The result of the research present that the taxpayer compliance, tax audit, and the disbursement of tax arrears’ variable are affecting the tax revenue at Pratama Serang Tax Office in 2012 to 2016.    
PENGARUH PEMERIKSAAN PAJAK DAN SANKSI PAJAK SERTA SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PAJAK PENGHASILAN PASAL 25 PADA KANTOR PELAYANAN PAJAK PRATAMA KABUPATEN PANDEGLANG Cyntia Ayu Tirani; Andi Andi; Seandy Ginandjar
IJAB Indonesian Journal of Accounting and Business Vol 2 No 1 (2020): IJAB: Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v2i1.12

Abstract

Kepatuhan Wajib Pajak Badan untuk melaporkan SPT tahunan di KPP Pratama Pandeglang cenderung menurun diduga disebabkan oleh kurangnya pemeriksaan pajak, sanksi pajak dan sosialisasi pajak. Penelitian bertujuan untuk mengetahui pengaruh pemeriksaan pajak, sanksi pajak dan sosialisasi pajak terhadap kepatuhan Wajib Pajak secara parsial dan simultan terhadap kepatuhan Wajib Pajak badan di KPP Pratama Pandeglang. Metode penelitian yang digunakan adalah metode survey dengan pendekatan kuantitatif. Populasi adalah Wajib Pajak Badan di KPP Pratama Pandeglang tahun 2018 berjumlah 16.209 Wajib Pajak Badan dan jumlah sampel sebesar 100 Wajib Pajak Badan menggunakan rumus Slovin. Teknik analisis data yang digunakan meliputi uji validitas, uji reliabilitas, asumsi klasik, koefisien determinasi, analisis regresi linier berganda dan uji hipotesis. Hasil penelitian pemeriksaan pajak terhadap kepatuhan Wajib Pajak diperoleh thitung > ttabel (7,984 > 1,984) artinya terdapat pengaruh. Sanksi pajak terhadap kepatuhan Wajib Pajak diperoleh thitung > ttabel (2,015 > 1,984) artinya terdapat pengaruh. Sosialisasi pajak terhadap kepatuhan Wajib Pajak diperoleh thitung > ttabel (2,287 > 1,984) artinya terdapat pengaruh. Pemeriksaan pajak, sanksi pajak dan sosialisasi pajak terhadap kepatuhan Wajib Pajak diperoleh Fhitung > Ftabel (37,937 > 2,70) artinya terdapat pengaruh. Kesimpulan secara parsial terdapat pengaruh signifikan pemeriksaan pajak terhadap kepatuhan Wajib Pajak, terdapat pengaruh signifikan sanksi pajak terhadap kepatuhan Wajib Pajak dan terdapat pengaruh signifikan sosialisasi pajak terhadap kepatuhan Wajib Pajak. Secara simultan terdapat pengaruh signifikan pemeriksaan pajak, sanksi pajak dan sosialisasi pajak terhadap kepatuhan Wajib Pajak.
PENGARUH PEMAHAMAN AKUNTANSI, PEMAHAMAN PERATURAN PERPAJAKAN, TRANSPARANSI DAN AKUNTABILITAS TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA TANGERANG BARAT Winni Eka Putri; Andi Andi
IJAB Indonesian Journal of Accounting and Business Vol 1 No 2 (2020): IJAB: Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v1i2.18

Abstract

Penelitian ini bertujuan untuk meneliti dan mengetahui pengaruh pemahaman akuntansi, pengaruh pemahaman peraturan perpajakan, transparansi dan akuntabilitas terhadap kepatuhan Wajib Pajak Badan pada Kantor Pelayanan Pajak Pratama Tangerang Barat. Sampel yang digunakan dalam penelitian ini yaitu seluruh Wajib Pajak Badan yang terdaftar dan masih aktif di KPP Pratama Tangerang Barat dan Wajib Pajak Badan yang melaporkan SPT tahunannya. Penelitian ini menggunakan data primer dengan cara menyebarkan kuesioner langsung kepada responden. SPSS 25 digunakan dalam penelitian ini untuk menganalisis penelitian yang terdiri mulai dari statistic deskriptif dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa pemahaman akuntansi tidak berpengaruh terhadap kepatuhan Wajib Pajak Badan. Sedangkan pemahaman peraturan perpajakan, transparansi dan akuntabilitas berpengaruh terhadap kepatuhan Wajib Pajak Badan.
Co-Authors Cyntia Ayu Tirani Denny Susanto Irul Meidhawati Raula Monica Seandy Ginandjar Winni Eka Putri