KESADARAN PERPAJAKAN, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK

  • Rudi Hartono Universitas Putera Batam
  • Rio Rahmat Yusran Universitas Putera Batam

Abstract

Taxes are one source of state revenue comes from the people, which will be used to build the facilities needed by the community. Once the magnitude of the needs of the State, it was the tax revenue every year is not so encouraging, because it does not achieve the desired targets. This studyy aims to determine the effect of tax awareness, tax penalties and tax This study used a simple random sampling,using the formula solvin, there are 100 samples were examined and treated by using SPSS software version20.The hypothesis will be tested by t test and F test with a significance level of 10%. From the test results indicate that the F count (2,313)> F table (2,14). From the test t test shows a partial awareness of taxation positive and significant impact on tax compliance, with a value of F count> t table (1,894> 1,661), the sanction tax positive effect on tax compliance, with the value of t count (0.966)> t table (1,661), and the tax amnesty is not a positive effect on tax compliance with t count (1,195)> t table (1,661). From the result of determination (R 2 )0,067, which means awareness of taxation, tax penalties and tax amnesty has the effect of 6,7 percent on tax compliance. Referring to the results, we can conclude that the awareness of taxation, tax penalties and tax amnesty has a role in the increased tax and compliance in Indonesia.

References

Agoes, Sukrisno, and Estralita Trisnawabti. 2013. Akuntansi Perpajakan. 3rded. Jakarta: Salemba Empat. BPS. 2017. “Realisasi Penerimaan Negara.” Bps.go.id. https://www.bps.go.id/linkTabelStatis/ view/id/1286.
Zainudin, S.H., MH. 2013. Tax Amnesty Di Indonesia. Edited by Aep Gunarsa. 1sted. Bandung: PT.Rafika Aditama.
Herbert Tene, Johanes, Jullie J Sondakh, and Jessy DL Warongan. 2017. “Pengaruh Pemahaman Wajib Pajak, Kesadaran Pajak, Sanksi Perpajakan Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak (Studi Epiris Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di KPP Pratama Manado).” 443 Jurnal EMBA 5 (2): 443–53. https://ejournal.unsrat.ac.id/index.php/e mba/article/download/15702/15221.
Kamil, Nurlis Islamiah. 2015. “The Effect of Taxpayer Awareness , Knowledge , Tax Penalties and Tax Authorities Services on the Tax Complience : (Survey on the Individual Taxpayer at Jabodetabek & Bandung ).” Research Journal of Finance and AccountingOnline) 6 (2): 104–12. http://www.iiste.org/Journals/index.php /RJFA/article/viewFile/19180/19738.
KemenkeuRI. 2015. “Tahun Pembinaan Wajib Pajak.” Pajak.go.id. http://www.pajak.go.id/sites/default/fil es/DJP AR 2015 Fullpages - Indonesia %28Lowres%29.pdf.
Mahdi, and Windi Ardiati. 2017. “Pengaruh Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Banda Aceh.” Jurnal Ekonomi Manajemen Dan Akutansi Th 3 (1): 2579–5635. ojs.serambimekkah.ac.id/index.php/je msi/article/view/246/239.
Mardiasmo. 2016. PERPAJAKAN. Edited by Mardiasmo. XVIII. Yogyakarta: CV.ANDI OFFSET.
Mintje, Megahsari Seftiani. 2016. “Pengaruh Sikap, Kesadaran, Dan Pengetahuan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pemilik (UMKM) Dalam Memiliki (NPWP).” Jurnal Emba 4 (1): 1031–43. https://ojs.unud.ac.id/index.php/Akunta nsi/article/view/19201.
Rahayu, Nurulita. 2017. “Pengaruh Pengetahuan Perpajakan , Ketegasan Sanksi Pajak , Dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak.” Akuntansi Dewantara 1 (1): 15–30. http://jurnal.ustjogja.ac.id/index.php/ak untansidewantara/article/view/21.
Ramd hani, Neila. 2011. “Penyusunan Alat Pengukur Berbasis Theory of Planned Behavior 1” 19 (2): 55–69.
Setiawan, Sakina Rakhma Diah. 2016. “OECD: Penerimaan Pajak Indonesia Masih Rendah.” Kompas.com. http://bisniskeuangan.kompas.com/read /2016/10/25/141947226/oecd.penerima an.pajak.indonesia.masih.rendah.
Rudianto, gaguk; Aldriani, Yessie. (2018) PENGAJARAN KOSA KATA BAGI MAHASISWA EFL DENGAN MENGGUNAKAN GAME. JURNAL BASIS, [S.l.], v. 5, n. 2, p. 53-62, nov. 2018. ISSN 2527-8835. Available at: http://113.212.163.133/index.php/basis/article/view/770
Sembiring, Wulan Angelia; Ambalegin, Ambalegin (2019) ILLOCUTIONARY ACTS ON ALADDIN MOVIE 2019. JURNAL BASIS, [S.l.], v. 6, n. 2, p. (277-284), nov. 2019. ISSN 2527-8835. Available at: http://113.212.163.133/index.php/basis/article/view/1419
Susmita, Putu Rara, and Ni Luh Supadmi. 2016. “Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Biaya Kepatuhan Pajak, Dan Penerapan E-Filing Pada Kepatuhan Wajib Pajak.” E-Jurnal Akuntansi Universitas Udayana 14 (2): 1239–69. https://ojs.unud.ac.id/index.php/Akunta nsi/article/view/15146.
Tiraada, Tryana AM. 2013. “Kesadaran Perpajakan, Sanksi Pajak, Siksp Fiskus Terhadap Kepatuhan WPOP Di Kabupaten Minahasa Selatan.” Jurnal EMBA 1 (3): 999–1008. https://ejournal.unsrat.ac.id/index.php/e mba/article/view/2305.
Published
2020-11-21
How to Cite
HARTONO, Rudi; YUSRAN, Rio Rahmat. KESADARAN PERPAJAKAN, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK. SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa, [S.l.], v. 1, n. 2, nov. 2020. ISSN 2714-593X. Available at: <http://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/2578>. Date accessed: 25 feb. 2021.
Section
Vol 1 no 2 2019