THE ANALISIS EFFECT OF AWARENESS OF THE TAXPAYER AND SERVICE TAX AUTHORITIES ON TAX COMPLIANCE (CASE RESEARCH ON NORTH KARAWANG PRIMARY TAX SERVICES OF 2018)
DOI:
https://doi.org/10.61841/ta4esj30Keywords:
taxpayer awareness, service tax authorities, tax complianceAbstract
The purpose of this research was to determine the effect of awareness of the tax payer and service tax authorities on tax compliance. This research was conducted at the Pratama Karawang North Tax Service Office in 2018. This research uses a quantitative approach. The sample is taken by convience sampling technique, with a sample size of 100 respondents. Data collection methods related to research use question naire methods in the form of statements. The partial test results (t) show that the awareness of the tax payer and service tax authorities at the Pratama Karawang North Tax Service Office in 2018 have an effect on Taxpayer Compliance. Simultaneous Test Results (F) show that all independent variables have a joint effect on the dependent variable.
Downloads
References
[1] Abdul Rahman. 2010. Panduan Pelaksanaan Administrasi Pajak: Untuk Karyawan, Pelaku Bisnis Dan
Perusahaan. Bandung: Nuansa
[2] Arikunto, S. 2012. Prosedur Penelitian: Suatu Pendekatan Praktik. Jakarta: Rineka Cipta
[3] Arya Yogatama, 2014. “Analisis Faktor-faktor yang Mempengaruhi Tax compliance Orang Pribadi”.Skripsi.
Semarang. Fakultas Ekonomika dan Bisnis, Universitas Diponegoro
[4] Cindy Jotopurnomo dan Yenni Mangoting. 2013. Pengaruh Taxpayer awareness, Kualitas Service tax authorities, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada Terhadap Tax compliance Orang Pribadi di
Surabaya. Tax & Accounting Review, Vol. 1, No. 1, 2013.
[5] Diana, Anastasia dan Lilis Setiawati. 2010. Cara Mudah Menghitung Pajak Penghasilan Anda. Yogyakarta:
Penerbit Andi
[6] Ghozali, Imam. 2013. Analisis Multivanate dengan program SPSS. Edisi ke 2.
[7] UniversitasDiponegoro
[8] Harjanti Puspa Arum, 2012. “Pengaruh Taxpayer awareness, Service tax authorities, dan Sanksi Pajak
Terhadap Tax compliance Orang Pribadi yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas (Studi di
Wilayah KPP Pratama Cilacap)”. Skripsi. Semarang. Fakultas Ekonomika dan Bisnis, UniversitasDiponegoro
[9] Istiqomah,2016.“AnalisisKepatuhanWajibPajakOrangPribadiBerkaitandengan adanya Kebijakan
Penghapusan sanksi pajak pada KPP Pratama Bantul”.Skripsi.Yogyakarta. Fakultas Ekonomi, Universitas
NegeriYogyakarta
[10] Lydiana. 2015. Pengaruh Taxpayer awareness, Pengetahuan Pajak, dan Sanksi Pajak terhadap Tax
compliance Orang Pribadi Di KPP pratama Surabaya Gubeng. Jurnal Ilmiah Mahasiswa Universitas Surabaya
Vol.7 No.1 (2018)
[11] Masruroh, Siti dan Zulaikha. 2013. Pengaruh Kemanfaaatan NPWP, Pemahaman Wajib Pajak, Kualitas
Pelayanan, Sanksi Perpajakan Terhadap Tax compliance (Studi Empiris Pada WPOP Di Kabupaten Tegal).
Diponegoro Journal Of Accounting Volume 2, Nomor 4.
[12] Oktaviane Lidya Winerungan, 2013. Sosialisasi Perpajakan, Service tax authorities dan Sanksi Perpajakan
terhadap Tax compliance Orang Pribadi di KPP Manado dan KPP Belitung. Jurnal EMBA Vol.3 September
hal 960-970 (2013)
[13] PertiwiKundalini,2016.PengaruhKesadaranWajibPajakdanPelayananPegawaiPajakterhadapKepatuhanWajibP
ajakPadaKantorPelayananPajakPratamaKabupaten Temanggung Tahun 2015”.Skripsi.Yogyakarta. Fakultas
Ekonomi, Universitas NegeriYogyakarta
[14] Priyatno, Duwi. 2013. Mandiri Belajar Analisis Data Dengan SPSS.Mediakom Putut Priambodo,
2017. “PengaruhPemahaman Peraturan Pajak, Sanksi
[15] Perpajakan,danKesadaranWajibPajakterhadapKepatuhanWajibPajak
[16] Orang Pribadi di Kantor Pelayanan Pajak Pratama Kab Purworejo tahun 2017”.Skripsi.Yogyakarta. Fakultas
Ekonomi, Universitas Negeri Yogyakarta
[17] Pohan, Chairil Anwar. 2014. Pengantar Perpajakan Teori dan Konsep Hukum Pajak. Jakarta: Mitra Wacana
Media
[18] Rahma Yeni, 2013. “Pengaruh Tingkat Tax compliance Badan Terhadap
PeningkatanPenerimaanPajakyangDiModerinisasiolehPemeriksaanPajak pada KPP Pratama Padang.”Skripsi.
Semarang. Fakultas Ekonomi, UniversitasDiponegoro
[19] RepublikIndonesia,2016Undang-UndangDasar1945Pasal23TentangPajakdan Pungutan Lain yang Bersifat
Memaksa untuk Keperluan Negara diatur denganUndang-Undang.
[20] Saudi, M.H.M, Sinaga, O. Jabarullah, N.H., The Role of Renewable, Non-renewable Energy Consumption
and Technology Innovation in Testing Environmental Kuznets Curve in Malaysia, International Journal of
Energy Economics and Policy, 9(1):299-307, December 2018.
[21] Siahaan, Marihot Pahala. 2004. Utang Pajak, Pemenuhan Kewajiban, dan Penagihan Pajak dengan Surat
Paksa. Jakarta: PT Raja Grafindo Persada
[22] Siti Resmi. 2011. Perpajakan Teori dan Kasus Edisi 6. Jakarta : Penerbit Salemba Empat
[23] Sujarweni, V. Wiratna. 2014. Metode Penelitian: Lengkap, Praktis, dan Mudah Dipahami. Yogyakarta:
Pustaka Baru Press
[24] ThedosiaDhinarKrismaAlfidya,2017.“AnalisisHubunganPersepsiPengetahuan
Pajak,PersepsiKualitasPelayananPajak,DenganPresepsiKepatuhanWajib Pajak Orang Pribadi (Studi Kasus
pada Kantor Pelayanan Pajak Pratama Bekasi Selatan).” Skripsi. Yogyakarta.Fakultas Ekonomi, Universitas
Sanata Dharma
[25] Saudi, M.H.M., Sinaga, O. & Rospinoedji, D., The role of tax education in supply chain management: A case
of Indonesian supply chain companies, Polish Journal of Management Studies 18(2):304-319, December
2018.
[26] Siti Kurnia Rahayu. 2010. Perpajakan Indonesia: Konsep dan Aspek Formal.
[27] Yogyakarta: Penerbit Graha Ilmu.
[28] Sumarsan. 2012. Perpajakan Indonesia Edisi 2 : Pedoman Perpajakan yang Lengkap Berdasarkan UndangUndang Terbaru. Jakarta : PT. Indeks.
[29] Supramono, Theresia. 2010. Perpajakan Indonesia Mekanisme dan Perhitungan.
[30] Yogyakarta: Penerbit Andi.
[31] Tempo. 2017, 18 April. DJP Sebut Baru 58,97 Persen Wajib Pajak Lapor SPT
https://bisnis.tempo.co/read/867110/djp-sebut-baru-5897-persen-wajib-pajak-lapor-spt/full&view=ok (diakses pada tanggal 11 Januari 2018)
Downloads
Published
Issue
Section
License
Copyright (c) 2020 AUTHOR

This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.