pengaruh pengetahuan pajak

PENGARUH PENGETAHUAN PAJAK, KUALITAS PELAYANAN PETUGAS PAJAK DAN SIKAP WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi kasus pada Wajib Pajak Orang Pribadi yang terdapat pada KPP Pratama Semarang Selatan) TANZILAH MUARIFAH Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro Jl. Nakula I No.5-11 Semarang ABSTRACT Tax is one source of state revenue is very important in addition to oil and non-oil instead . Tax revenues are influenced by a country's economic growth because economic growth will increase incomes so that people have the ability to pay taxes . Given the importance of taxes to the State , the government has made various efforts to increase tax revenues by increasing tax compliance where taxpayer compliance rate in Indonesia is still low . Low levels of taxpayer compliance may be caused by several factors . one of which is the knowledge of tax , tax officers service and attitude of the taxpayer. This study aims to examine and explain the effect of tax knowledge , quality of service tax officials and taxpayer attitudes simultaneously on tax compliance in KPP South Semarang . techniques of data collection in this study is a questionnaire with the media , which is to collect primary data . The respondents of this study are contained in the taxpayer KPP South Semarang . the total sample of 100 taxpayers . To test the hypothesis used multiple linier regression analysis. From the analysis it is known that a significant level of knowledge taxpayer 0.008 , 0.005 significant quality of service tax officers and 0,027 significant attitude taxpayer with a significant level < 0.05 then the hypothesis is accepted and the positive effect on tax compliance. Keywords : Knowledge of the taxpayer, the tax officers of service quality . attitude taxpayers and taxpayer compliance . ABSTRAK Pajak merupakan salah satu sumber penerimaan Negara yang sangat penting selain migas dan bukan non migas. Penerimaan pajak dipengaruhi oleh pertumbuhan ekonomi suatu negara karena pertumbuhan ekonomi akan meningkatkan pendapatan masyarakat sehingga masyarakat mempunyai kemampuan untuk membayar pajak. Mengingat begitu pentingnya pajak bagi Negara, pemerintah telah melakukan berbagai upaya untuk meningkatkan penerimaan pajak yaitu

Upload: muhammad-rifay

Post on 17-Aug-2015

2 views

Category:

Documents

0 download

Report

Download

Embed Size (px):

DESCRIPTION

PENGARUH PENGETAHUAN PAJAK

TRANSCRIPT

PENGARUH PENGETAHUAN PAJAK, KUALITAS PELAYANAN PETUGAS PAJAKDAN SIKAP WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi kasus pada Wajib Pajak !a"# P!ibadi $a"# t%!dapat pada KPP P!ata&a S%&a!a"# S%'ata"( TAN)ILAH *UARI+AH Ju!usa" Aku"ta"si +aku'tas Ek,",&i da" Bis"is U"i-%!sitas Dia" Nus.a"t,!, J'/ Naku'a I N,/0122 S%&a!a"# ABSTRA3T Ta4 is ,"% s,u!5% ,6 stat% !%-%"u% is -%!$ i&p,!ta"t i" additi," t, ,i' a"d ","1,i' i"st%ad / Ta4 !%-%"u%s a!% i"6'u%"5%d b$ a 5,u"t!$7s %5,",&i5 #!,.t8 b%5aus% %5,",&i5 #!,.t8 .i'' i"5!%as% i"5,&%s s, t8at p%,p'% 8a-% t8% abi'it$ t, pa$ ta4%s / Gi-%" t8% i&p,!ta"5% ,6 ta4%s t, t8%Stat% , t8% #,-%!"&%"t 8as &ad% -a!i,us %66,!ts t, i"5!%as% ta4 !%-%"u%s b$ i"5!%asi"# ta45,&p'ia"5% .8%!% ta4pa$%! 5,&p'ia"5% !at% i" I"d,"%sia is sti'' ',. / L,. '%-%'s ,6 ta4pa$%! 5,&p'ia"5% &a$ b% 5aus%d b$ s%-%!a' 6a5t,!s / ,"% ,6 .8i58 is t8% k",.'%d#% ,6ta4 , ta4 ,66i5%!s s%!-i5% a"d attitud% ,6 t8% ta4pa$%!/ T8is stud$ ai&s t, %4a&i"% a"d %4p'ai" t8% %66%5t ,6 ta4 k",.'%d#% , 9ua'it$ ,6 s%!-i5% ta4 ,66i5ia's a"d ta4pa$%! attitud%ssi&u'ta"%,us'$ ," ta4 5,&p'ia"5% i" KPP S,ut8 S%&a!a"# / t%58"i9u%s ,6 data 5,''%5ti," i" t8is stud$ is a 9u%sti,""ai!% .it8 t8% &%dia , .8i58 is t, 5,''%5t p!i&a!$ data / T8% !%sp,"d%"ts ,6 t8is stud$ a!% 5,"tai"%d i" t8% ta4pa$%! KPP S,ut8 S%&a!a"# / t8% t,ta' sa&p'% ,6 2:: ta4pa$%!s / T, t%st t8% 8$p,t8%sis us%d &u'tip'% 'i"i%! !%#!%ssi," a"a'$sis/ +!,& t8% a"a'$sis it is k",." t8at a si#"i6i5a"t '%-%' ,6 k",.'%d#% ta4pa$%! :/::; , :/::0si#"i6i5a"t 9ua'it$ ,6 s%!-i5% ta4 ,66i5%!s a"d :,: :/:0 t8%" t8% 8$p,t8%sis is a55%pt%d a"d t8% p,siti-% %66%5t ," ta4 5,&p'ia"5%/ K%$.,!ds ? K",.'%d#% ,6 t8% ta4pa$%!, t8% ta4 ,66i5%!s ,6 s%!-i5% 9ua'it$ / attitud% ta4pa$%!s a"d ta4pa$%! 5,&p'ia"5% / ABSTRAK Pajak &%!upaka" sa'a8 satu su&b%! p%"%!i&aa" N%#a!a $a"# sa"#at p%"ti"# s%'ai" &i#as da" buka" "," &i#as/ P%"%!i&aa" pajak dip%"#a!u8i ,'%8 p%!tu&bu8a" %k,",&i suatu "%#a!a ka!%"a p%!tu&bu8a" %k,",&i aka" &%"i"#katka" p%"dapata" &as$a!akat s%8i"##a &as$a!akat &%&pu"$ai k%&a&pua" u"tuk &%&ba$a! pajak/ *%"#i"#at b%#itu p%"ti"#"$a pajak ba#iN%#a!a, p%&%!i"ta8 t%'a8 &%'akuka" b%!ba#ai upa$a u"tuk &%"i"#katka" p%"%!i&aa" pajak $aitu d%"#a" &%"i"#katka" k%patu8a" .ajib pajak Di&a"a ti"#kat k%patu8a" .ajibpajak di I"d,"%sia &asi8 !%"da8/ R%"da8"$a ti"#kat k%patu8a" .ajib pajak k%&u"#ki"a"dis%babka" ,'%8 b%b%!apa 6akt,!/ Sa'a8 satu"$a $aitu p%"#%ta8ua" pajak, ku'itas p%'a$a"a" p%tu#as pajak da" sikap .ajib pajak/ P%"%'itia" i"i b%!tujua" u"tuk &%"#uji da" &%"j%'aska" p%"#a!u8 p%"#%ta8ua" pajak, kua'itas p%'a$a"a" p%tu#as pajak, da" sikap .ajib pajak s%5a!a si&u'ta" pada k%patu8a" .ajib pajak di KPP P!ata&a S%&a!a"# S%'ata"/ t%k8"ik p%"#u&pu'a" data da'a& p%"%'itia" i"i ada'a8 d%"#a" &%dia ku%si,"%!, $aitu u"tuk &%"#u&pu'ka" data p!i&%!/ R%sp,"d%" p%"%'itia" i"i ada'a8 .ajib pajak $a"# t%!dapat di KPP p!ata&a S%&a!a"# S%'ata"/ ju&'a8 sa&p%' s%ba"$ak 2:: .ajib pajak/ U"tuk &%"#uji 8ip,t%sis di#u"aka" a"a'isis !%#!%si 'i"i%! b%!#a"da/ Da!i 8asi' a"a'isis dik%ta8ui ba8.a ti"#kat si#"i6ika" :,::; u"tuk p%"#%ta8ua" .ajib pajak, si#"i6ika" :,::0 kua'itas p%'a$a"a" p%tu#as pajak da" si#"i6ika" :,:

PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PAJAK, …

ANALISIS PENGARUH PENGETAHUAN UMUM, TINGKAT …core.ac.uk/download/pdf/13653412.pdfANALISIS PENGARUH PENGETAHUAN UMUM, TINGKAT EKONOMI, DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN PBB

PENGARUH KESADARAN, PENGETAHUAN PAJAK DAN SIKAP

ANALISIS PENGARUH INSENTIF PERENCANAAN PAJAK …eprints.undip.ac.id/48836/1/03_AGUSTRY.pdf · PERENCANAAN PAJAK DAN KEPEMILIKAN ... pengetahuan pajak direksi, insentif remunerasi

PENGARUH PENGETAHUAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK

PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK…eprints.umpo.ac.id/3759/1/HALAMAN DEPAN.pdf · i pengaruh pengetahuan pajak, kesadaran wajib pajak, sanksi pajak, kualitas pelayanan

PENGARUH SOSIALISASI, PENGETAHUAN …eprints.iain-surakarta.ac.id/861/1/Skripsi Full.pdfPENGARUH SOSIALISASI, PENGETAHUAN PAJAK, DAN KUALITAS PELAYANAN TERHADAP TINGKAT KEPATUHAN PAJAK

ANALISIS PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN ...e-journal.uajy.ac.id/8692/1/JURNALEA18798.pdf · 1 analisis pengaruh kesadaran wajib pajak, pengetahuan perpajakan,

ANALISIS PENGARUH KESADARAN WAJIB PAJAK, … · 1 analisis pengaruh kesadaran wajib pajak, pengetahuan perpajakan, sosialisasi perpajakan . dan pelayanan fiskus . terhadap kepatuhan

PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN …

PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PERPAJAKAN ...eprints.upnjatim.ac.id/3491/1/file1.pdf · pengaruh pengetahuan perpajakan, sanksi perpajakan, kesadaran wajib pajak dan persepsi

Pengaruh Pengetahuan Mahasiswa Akuntansi Di …IJCCS, Vol.x, No.x, Julyxxxx, pp. 1~5 Pengaruh Pengetahuan Mahasiswa Akuntansi Di Palembang Tentang Pajak dan Brevet Pajak Terhadap Minat