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All Journal Jurnal Ekonomi Trisakti Jurnal Magister Akuntansi Trisakti
Qonita, Radita
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Economics, Econometrics & Finance

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ANALISIS FAKTOR KEPATUHAN PERPAJAKAN INSTANSI PEMERINTAH BERDASARKAN PERSPEKTIF TEORI ATRIBUSI Qonita, Radita; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23700

Abstract

Penelitian ini mengkaji kepatuhan wajib pajak pada instansi pemerintah Kabupaten Tangerang dalam melaksanakan pemotongan pajak, membayar pajak dan melaporkan pajak. Penelitian ini menggunakan variabel bebas berupa pengetahuan, pelayanan, dan sosialisasi perpajakan, serta variabel terikat berupa kepatuhan wajib pajak pada instansi pemerintah. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan 78 kuesioner sebagai data primer. Teknik pemilihan sampel yang digunakan adalah teknik purposive sampling dimana sumber dipilih berdasarkan kriteria yaitu berstatus tim keuangan instansi pemerintah yang terlibat langsung dalam proses bisnis perpajakan instansi pemerintah. Penelitian ini memperoleh hasil bahwa pengetahuan, pelayanan, dan sosialisasi perpajakan memiliki pengaruh positif terhadap kepatuhan wajib pajak instansi pemerintah di Kabupaten Tangerang.
ANALYZING TAX COMPLIANCE FACTORS IN GOVERNMENT INSTITUTIONS: SOCIALIZATION, SERVICE QUALITY, KNOWLEDGE, AND AWARENESS Qonita, Radita; Dwi Astuti, Christina
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23738

Abstract

Government institutions are recognized as tax subjects with both formal and material obligations to comply with taxation regulations in Indonesia. This study aims to analyze the factors that influence taxpayer compliance levels in government institutions in Banten Province. The independent variables examined include tax socialization, service quality, tax knowledge, and taxpayer awareness, while compliance is designated as the dependent variable. This research employs a quantitative approach with multiple linear regression analysis. Primary data were collected from 130 questionnaires distributed to employees directly responsible for government institution tax reporting in Banten Province using purposive sampling. The results indicate that tax socialization, service quality, and taxpayer awareness have a significant positive impact on tax compliance, whereas tax knowledge does not have a statistically significant effect on compliance. These findings underscore the importance of optimizing tax socialization, enhancing service quality, and increasing taxpayer awareness among government officials to improve compliance. The study contributes to both practice and theory by offering insights for tax authorities to refine strategies in promoting compliance within government institutions and providing a basis for further research on the role of tax knowledge.
Co-Authors Dwi Astuti, Christina Yanti, Harti Budi