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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Innovative: Journal Of Social Science Research
Bani Binekas
Universitas Jenderal Achmad Yani
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Tingkat Kepatuhan Wajib Pajak dan Efektivitas Program Tax Amnesty terhadap Penerimaan Pajak. (Studi Kasus pada Kanwil Direktorat Jenderal Pajak Jabar 1) Anissa Yuniar Larasati; Bani Binekas
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.26 KB) | DOI: 10.33197/jabe.vol5.iss1.2019.233

Abstract

Berdasarkan Undang-Undang nomor 28 Tahun 2017 pasal 4 tentang Ketentuan Umum dan Tata Cara Perpajakan menyebutkan bahwa Wajib Pajak mempunyai kewajiban untuk mengisi dan menyampaikan Surat Pemberitahuan dengan lengkap, jelas, dan menandatanganinya. Walaupun telah dicantumkan sebagai suatu kewajiban , kenyataannya dalam Laporan Tahunan DJP 2016 menjelaskan bahwa tax ratio masih diangap rendah dengan kondisi kurang dari 70%. Hal ini menerangkan bahwa adanya tax gap. Sebagai salah satu sumber penerimaan negara yang dianggap paling berkontribusi maka kepatuhan wajib pajak dianggap paling penting untuk mendongkrak penerimaan negara Indonesia. Maka dari itu salah satu cara pemerintah dengan mengadakan program Tax Amnesty pada tahun 2016 dan di tahun 2017 yang diharapkan mampu meningkatkan penerimaan negara dalam jangka pendek dan dalam jangka panjang.Metode penelitian yang diusulkan adalah menggunakan data sekunder. Metode penelitian kuantitatif dengan desain deskriptif dengan populasi seluruh data mengenai jumlah wajib pajak dan data tax amnesty yang ada di DJP Jabar 1. Pengujian regresi berganda.dengan analisis determinasi, serta Uji hipotesis secara parsial dan simultan untuk mengetahui keterikatan masing-masing variabel . Tujuan utama dalam penelitian ini adalah mengetahui pengaruh tingkat kepatuhan wajib pajak serta efektifitas program tax amnesty terhadap penerimaan pajak di Indonesia. Program yang digunakan dalam menganalisis data menggunakan Statistical Package for Social Sciences (SPSS) Version 21.
Pengaruh Pemeriksaan Pajak, Penagihan Pajak dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Penghasilan Wajib Pajak Badan Dewi Mawar Hanifa; Bani Binekas
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.827

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh Pemeriksaan Pajak, Penagihan Pajak dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak Penghasilan Wajib Pajak Badan. Penelitian ini menggunakan sampel 60 laporan bulanan mengenai Pemeriksaan Pajak (Surat Ketetapan Pajak Kurang Bayar dan Suurat Ketetapan Pajak Kurang Bayar Tambahan), Penagihan Pajak (Surat Teguran, Surat Paksa, Surat Sita, dan Lelang), Kepatuhan Wajib Pajak (Jumlah Wajib Pajak terdaftar dan Wajib Pajak Lapor SPT) dan Penerimaan Pajak Penghasilan Wajib Pajak Badan (Target dan Realisasi Penerimaan) di Kantor Pelayanan Pajak Pratama Bandung Bojonagara periode 2017-2021. Penelitian ini menggunakan data sekunder dan dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian secara parsial menunjukkan bahwa Pemeriksaan Pajak dan Penagihan Pajak berpengaruh positif signifikan terhadap Penerimaan Pajak Penghasilan Badan, sedangkan Kepatuhan Wajib Pajak tidak berpengaruh signifikan terhadap Penerimaan Pajak Penghasilan Badan. Sedangkan secara bersama-sama (simultan), Pemeriksaan Pajak, Penagihan Pajak dan Kepatuhan Wajib Pajak berpengaruh positif dan signifikan terhadap Penerimaan Pajak Penghasilan Wajib Pajak Badan pada Kantor Pelayanan Pajak Pratama Bandung Bojonagara.
PENGARUH TAX AMNESTY DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Bani Binekas; Rendi Kusuma Natita
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14100

Abstract

This study measures the influence of tax amnesty and tax rates on taxpayer compliance with the aim of providing further understanding to those implementing tax amnesty programs and setting tax rates. The indicators used to measure taxpayer compliance include timely submission of tax returns; no tax arrears for any type of tax, except for tax arrears that have been approved for installment payments or deferred tax payments; financial statements audited by a public accountant or government financial supervisory agency with an unqualified opinion for three consecutive years; and no convictions for tax-related crimes based on a final court decision within the last five years. The indicators for tax amnesty include taxpayer knowledge of the tax amnesty program, taxpayer understanding of the tax amnesty program, taxpayer awareness of the tax amnesty, and the benefits of the tax amnesty program for taxpayers. The indicators for the tax rate variable include proportional rates, fixed rates, progressive rates, and regressive rates. This research aims to test hypotheses, typically explaining the nature of certain relationships or determining the independence of two or more factors in a situation. This study employs an explanatory method, wherein the researcher seeks to identify the causes of one or more issues. The results of the study indicate that taxpayer compliance is influenced by tax amnesty.
Pengaruh Pengetahuan, Kepercayaan dan Religiusitas Terhadap Kepatuhan Orang Pribadi Membayar Pajak dengan Membayar Zakat Sebagai Variabel Moderasi Di KPP Pratama Cimahi Bani Binekas; Nunung Aini Rahmah; Ratih Ginanjar Krismawati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14308

Abstract

This study aims to examine and analyze whether Knowledge, Trust, and Religiosity influence Individual Tax Compliance with Zakat Payment as a Moderating Variable. A case study was conducted on Individual Taxpayers registered at the KPP Pratama Cimahi Tax Office. A total of 400 respondents were sampled. This study uses validity and reliability tests, as well as statistical tests with a multiple regression analysis approach and Moderate Regression Analysis (MRA). The research results show that (1) Knowledge is in the very good category with a score percentage of 91%. (2) Trust is in the very good category with a score percentage of 89%. (3) Religiosity is in the very good category with a score percentage of 91%. (4) Knowledge has a positive and significant effect on individual tax compliance; Trust has a positive and significant effect on individual tax compliance; Religiosity has a positive and significant effect on individual tax compliance; Knowledge, Trust, and Religiosity simultaneously have a positive and significant effect on individual tax compliance. (5) Knowledge, Trust, and Religiosity with Zakat Payment as a Moderating Variable simultaneously have a significant effect on individual tax compliance.
The Effect of Tax Literacy, Tax Justice, and Tax Law Enforcement on Non-Employee Taxpayer Compliance Through Tax Morale as an Intervening Variable Anissa Yuniar Larasati; Bani Binekas
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 6 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.3844

Abstract

Taxes have an important role for Indonesia, one of the main functions of taxes is that taxes are a source of state revenue intended for the realization of the welfare and prosperity of the nation. Self Assessment System requires a change in attitude (awareness) of taxpayers to pay taxes voluntarily (voluntary compliance). Voluntary compliance with tax obligations is the backbone of the Self Assessment System. The high and low level of people's compliance in paying taxes is influenced by internal factors and also external factors. In this study, the internal factors that will be examined are tax literacy and tax morale factors, while the external factors studied are the variables of Tax Justice and Tax Law Enforcement. The research method used is to use descriptive research methods through a quantitative approach. The data collection technique used in this study, namely primary data. This study uses Path Analysis in testing data. Primary data obtained through questionnaire techniques distributed to 60 non-employee individual taxpayers in the Cibeunying Pratama KPP area. And will be tested using SPSS v.26. Based on the results of the path analysis test, it is known that tax literacy, tax justice, and tax law enforcement have no indirect effect on non-employee taxpayer compliance through tax morale at KPP Pratama Cibeunying.
PENGARUH PENDAPATAN PER KAPITA, ECONOMIC GROWTH RATE, DAN TAX RATE TERHADAP TAX RATIO PADA NEGARA ASIA PACIFIC ECONOMIC COOPERATION (APEC) TAHUN 2016-2022 Vita Roro Pramudita; Bani Binekas
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14289

Abstract

Tax ratio adalah alat ukur yang digunakan untuk menilai penerimaan pajak di suatu negara. Di antara negara-negara yang terdaftar dalam organisasi APEC, masih ada beberapa yang memiliki rasio pajak di bawah persentase ideal menurut International Monetary Fund (IMF), seperti Indonesia, Papua Nugini, Singapura, dan Malaysia. Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Per Kapita, Economic Growth Rate, dan Tax Rate terhadap Tax ratio di negara-negara Asia Pasifik Economic Cooperation (APEC) pada tahun 2016-2022. Penelitian ini bersifat kuantitatif dan menggunakan data sekunder. Untuk menentukan sampel, penelitian ini menerapkan teknik purposive sampling, sehingga diperoleh 8 negara yang memenuhi kriteria. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian secara parsial menunjukkan bahwa Pendapatan Per Kapita memiliki pengaruh positif yang signifikan terhadap Tax ratio, Economic Growth Rate tidak berpengaruh terhadap Tax Ratio, dan Tax Rate memiliki pengaruh negatif yang signifikan terhadap Tax Ratio. Sementara itu, hasil penelitian secara simultan menunjukkan bahwa Pendapatan Per Kapita, Tingkat Pertumbuhan Ekonomi, dan Tax Rate memiliki pengaruh signifikan terhadap Tax Ratio.
Co-Authors Anissa Yuniar Larasati Dewi Mawar Hanifa Nunung Aini Rahmah Ratih Ginanjar Krismawati Rendi Kusuma Natita Vita Roro Pramudita