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All Journal Jurnal Akuntansi, Keuangan dan Perpajakan Kajian Akuntansi
Sibarani, Pirma
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Self-Assessment System terhadap Kepatuhan Wajib Pajak (Studi Kasus pada KPP Pratama Medan Polonia) Fitriyanti, Annisa; Sibarani, Pirma
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 2 (2023): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i2.1090

Abstract

Tax compliance is defined as the willingness of taxpayers to fulfill their tax obligations based on applicable laws voluntarily and without applicable warnings and sanctions. This research examines the influence of tax knowledge, tax socialization and self-assessment system on taxpayer compliance at KPP Pratama Medan Polonia. In this study, a questionnaire was used to collect data and a random sample of up to 99 taxpayers was used. Multiple linear regression performed with SPSS 25 was used in this study. The results of this research indicate that the tax knowledge and tax socialization variables have no effect on taxpayer (WPOP) Compliance at KPP Pratama Medan Polonia, while the self-assessment system variable has an effect on WPOP Compliance at KPP Pratama Medan Polonia.  Abstrak Kepatuhan pajak didefinisikan sebagai kemauan wajib pajak untuk memenuhi kewajiban perpajakan mereka berdasarkan undang-undang yang berlaku secara sukarela dan tanpa peringatan dan sanksi yang berlaku. Penelitian ini mengkaji tentang pengaruh pengetahuan perpajakan, sosialisasi perpajakan dan self-assessment system terhadap kepatuhan wajib pajak di KPP Pratama Medan Polonia. Dalam penelitian ini, kuesioner digunakan untuk mengumpulkan data dan sampel acak hingga 99 wajib pajak digunakan. Regresi linier berganda yang dilakukan dengan SPSS 25 digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa variabel pengetahuan perpajakan dan sosialisasi perpajakan tidak berpengaruh terhadap Kepatuhan WPOP KPP Pratama Medan Polonia, sedangkan variabel self-assessment system berpengaruh terhadap Kepatuhan WPOP KPP Pratama Medan Polonia.
THE INFLUENCE OF TAX BURDEN, TUNNELLING INCENTIVE, AND EXCHANGE RATE ON TRANSFER PRICING Napitupulu, Ilham Hidayah; Sibarani, Pirma; Gultom, Reni
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4783

Abstract

This research aims to discover the influence of tax burden, tunneling incentives, and exchange rates on transfer pricing. Transfer pricing deviations can arise in companies that want high profits and avoid taxes in one way. An ownership structure influences the company's decision to carry out transfer pricing and transfer wealth to themselves or the majority shareholder. Companies also use exchange rates to profit by transferring funds into strong currencies. The research uses 37 samples, which are analyzed by multiple linear regression analysis through SPSS tools. The results show that the tax burden and exchange rate do not influence the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives affect transfer pricing.               Keywords     : Exchange Rate, Tax Burden, Transfer Pricing, Tunneling Incentive.
Pengaruh Kesadaran, Sanksi, dan Sosialisasi terhadap Kepatuhan Membayar PBB Pegawai Bank Sumut Medan Siregar, Putri Fadhilah; Situngkir, Anggiat; Sibarani, Pirma; Napitupulu, Ilham Hidayah
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.1988

Abstract

This study aims to analyze the influence of taxpayer awareness, tax sanctions, and tax socialization on taxpayer compliance at PT Bank Sumut, Medan Coordinator Branch Office. The study was conducted by involving 126 respondents as a sample. The type of data used is primary data obtained directly from respondents through research instruments. Data analysis was carried out using multiple linear regression to determine the effect of each independent variable on the dependent variable. The results of the study indicate that partially the variable of taxpayer awareness has a positive and significant effect on taxpayer compliance. Conversely, the variables of tax sanctions and tax socialization do not show a significant effect on the level of taxpayer compliance in paying Land and Building Tax at PT Bank Sumut, Medan Coordinator Branch Office.   Abstract Penelitian ini bertujuan menganalisis pengaruh kesadaran wajib pajak, sanksi perpajakan, dan sosialisasi pajak terhadap kepatuhan wajib pajak pada PT Bank Sumut Kantor Cabang Koordinator Medan. Penelitian dilakukan dengan melibatkan 126 responden sebagai sampel. Jenis data yang digunakan merupakan data primer yang diperoleh langsung dari responden melalui instrumen penelitian. Analisis data dilakukan menggunakan regresi linear berganda untuk mengetahui pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa secara parsial variabel kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sebaliknya, variabel sanksi pajak dan sosialisasi pajak tidak menunjukkan pengaruh yang signifikan terhadap tingkat kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di PT Bank Sumut Kantor Cabang Koordinator Medan.
Co-Authors Fitriyanti, Annisa Gultom, Reni Napitupulu, Ilham Hidayah Siregar, Putri Fadhilah Situngkir, Anggiat