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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Proaksi Akurasi
Siti Nuryanah
Fakultas Ekonomi dan Bisnis, Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Moral Pajak, Persepsi Keadilan Pajak, Pengetahuan Pajak terhadap Intensi Kepatuhan Pajak Deborah W. G. Sihombing; Siti Nuryanah
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5579

Abstract

Belum optimalnya tax to GDP ratio Indonesia mengindikasikan masih rendahnya kepatuhan pajak. Oleh karena itu, upaya peningkatan kepatuhan pajak harus dilakukan kepada masyarakat dimulai sejak dini, salah satunya kepada generasi muda yang merupakan calon wajib pajak di masa depan. Penelitian ini bertujuan untuk meneliti pengaruh moral pajak (tax morals), persepsi keadilan pajak (perception of tax fairness), dan pengetahuan pajak (tax knowledge) terhadap intensi kepatuhan pajak mahasiswa sebagai generasi muda yang merupakan bagian dari wajib pajak potensial. Metode yang digunakan adalah metode kuantitatif dan data yang digunakan merupakan data primer yang diperoleh melalui kuesioner. Berdasarkan survey dari 116 responden yang terkumpul dengan convenience sampling, hasil penelitian menunjukkan mahasiswa yang memiliki moral pajak yang tinggi akan memiliki intensi untuk berlaku patuh melaksanakan kewajiban perpajakannya, begitu pula mahasiswa yang memiliki persepsi keadilan pajak, dan pengetahuan pajak yang tinggi. Penelitian ini membuktikan bahwa terdapat pengaruh moral pajak, persepsi keadilan pajak, dan pengetahuan pajak terhadap intensi kepatuhan pajak mahasiswa.
Evaluasi Compliance Risk Management (CRM) Dalam Kegiatan Pengawasan Di KPP Pratama Gianyar Akhmad Shabarudin; Siti Nuryanah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1266

Abstract

The low number of Daftar Sasaran Prioritas Penggalian Potensi (DSP3) which derives from Compliance Risk Management (CRM) (8.47% of the DSP3) at Gianyar Tax Service Office motivates this study to evaluate the use of CRM called CRM Fungsi Pemeriksaan dan Pengawasan (CRM Rikwas) in supervision activities (starting from the planning, implementation, and follow-up stages) at Gianyar Tax Service Office. Evaluation is measured by the criteria of effectiveness at the planning stage of supervision and adequacy at the stage of implementation and follow-up stage of supervision. This study is a case study with an evaluation approach. The research method used is a qualitative method and descriptive analysis. Data was collected by collection of documentation, interviews with the Account Representative (AR) and the Head of the Supervision Section, and questionnaires to the AR. The results of the evaluation with the effectiveness criteria showed that CRM Rikwas suggests effectiveness in the planning stage of supervision. The results of the evaluation with the adequacy criteria indicate that the CRM Rikwas is not adequate in assisting the supervision activities (implementation and follow-up stages) because several indications of non-compliance are not following the actual situation. Based on these findings, this study recommends that AR at the Gianyar Tax Service Office review the non-conforming indicators first and recommends the DGT follow up on those findings.
Evaluasi Compliance Risk Management (CRM) Dalam Kegiatan Pengawasan Di KPP Pratama Gianyar Akhmad Shabarudin; Siti Nuryanah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1266

Abstract

The low number of Daftar Sasaran Prioritas Penggalian Potensi (DSP3) which derives from Compliance Risk Management (CRM) (8.47% of the DSP3) at Gianyar Tax Service Office motivates this study to evaluate the use of CRM called CRM Fungsi Pemeriksaan dan Pengawasan (CRM Rikwas) in supervision activities (starting from the planning, implementation, and follow-up stages) at Gianyar Tax Service Office. Evaluation is measured by the criteria of effectiveness at the planning stage of supervision and adequacy at the stage of implementation and follow-up stage of supervision. This study is a case study with an evaluation approach. The research method used is a qualitative method and descriptive analysis. Data was collected by collection of documentation, interviews with the Account Representative (AR) and the Head of the Supervision Section, and questionnaires to the AR. The results of the evaluation with the effectiveness criteria showed that CRM Rikwas suggests effectiveness in the planning stage of supervision. The results of the evaluation with the adequacy criteria indicate that the CRM Rikwas is not adequate in assisting the supervision activities (implementation and follow-up stages) because several indications of non-compliance are not following the actual situation. Based on these findings, this study recommends that AR at the Gianyar Tax Service Office review the non-conforming indicators first and recommends the DGT follow up on those findings.
Co-Authors Akhmad Shabarudin Deborah W. G. Sihombing