THE EFFECT OF OWNERSHIP OF TAXPAYER IDENTIFICATION NUMBER (NPWP), TRUST IN THE GOVERNMENT AND EMPLOYEE AWARENESS ON INDIVIDUAL TAXPAYER COMPLIANCE
DOI:
https://doi.org/10.32493/ebic.v2i1.51178Keywords:
NPWP Ownership, Trust in the Government, Employee Awareness, Taxpayer ComplianceAbstract
This study aims to analyze the influence of NPWP Ownership, Trust in the Government and karuyawan awareness on Individual Taxpayer Compliance at PT Sompo Insurance Tangerang. This research method is carried out with a quantitative approach, with data collection techniques using questionnaire techniques. The data used is primary data, which is data obtained directly from the company. The sample of this study was determined by the saturated sampling method so that 40 respondents were obtained by collecting data using a questionnaire made on a google form with a Likert scale. The analysis method used is multiple linear regression analysis aimed to determine the influence between two or more independent (free) variables on dependent (bound) variables, in which in this study multiple linear regression analysis is used to predict the influence of NPWP Ownership (X1), Trust in the government (X2), Awareness (X3), and compliance of land and building taxpayers (Y). The results and conclusions of this study state that NPWP ownership has a significant effect on Taxpayer Compliance, Trust in the government has a significant effect on Taxpayer Compliance, and Employee Awareness has no effect on Taxpayer Compliance.
References
Ancok, D. (2004). Mengapa Orang Kurang Antusias Membayar Pajak. (http://ancok.staf.ugm..ac.id) 24 September 2023.
Badan Pusat Statistik. Statistik Indonesia. Jakarta Pusat : Badan Pusat Statistik
Imam Ghozali. 2016. Aplikasi Analisis Multivariete dengan Program IBM SPSS 23. Edisi 8. Cetakan ke VIII. Semarang: Badan Penerbit Universitas Diponegoro.
Imam Ghozali. 2018. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Jelanti, D., Sari, I. R., & Winingrum, S. P. (2024). Pengaruh Love of Money, Pengetahuan Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. AKADEMIK: Jurnal Mahasiswa Humanis, 4(2), 441-451.
Nowak, Norman D. (1970). "Tax Administration in Theory and Practice: With Special Reference to Chile”, New York : Praeger Publishers.
Pajak.co.id. 2016. “Kembali Mengingatkan, Mengapa Pajak itu Sangat Penting?”. (Online), Berita Online, (https://pajak.go.id/id/artikel/kembali-mengingatkan-mengapa-pajak-itu-sangat-penting)
Pajak.co.id. 2019. “Kontribusi Pajak Dorong Sektor Konstruksi”. (Online), Berita Online, (https://pajak.go.id/id/artikel/kontribusi-pajak-dorong-sektor-konstruksi)
Permadani, I., & Rejeki, D. (2019). Pengaruh kesadaran wajib pajak, sanksi perpajakan dan penerapan system e-filing terhadap kepatuhan wajib pajak orang pribadi (Studi kasus kantor pelayanan pajak pratama pondok gede. Sumber, 1(53.7), 04.
Republik Indonesia. Kementerian Keuangan Republik Indonesia tentang Data APBN.Jakarta.
Republik Indonesia. (2009). Undang-Undang Republik Indonesia Nomor 16 Tahun 2009 terkait Ketentuan Umum dan Tata Cara Perpajakan. Jakarta.
Riantini, K., Sanulika, A., & Pamulang, U. (2023). Pengaruh Kewajiban Kepemilikan NPWP Dan Penagihan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sanksi Perpajakan Sebagai Variabel Moderasi. 1(5), 1399–1416.
Sugiyono. 2012. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D.Alfabeta.
Sugiyono. 2016. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D.Alfabeta.
Sugiyono. 2018. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Alfabeta.
Sugiyono. 2019. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D.Alfabeta.
Wardani, D. K., & Asis, M. R. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Program SAMSAT CORNER Terhadap Kepatuhan. Akuntansi Dewantara, 1(2), 106–116
www.cnbcindonesia.com. (2023). Jrengg! Kantor Pajak Tagih SPT 6 Juta WP Hingga Akhir 2023. CNBC Indonesia. https://www.cnbcindonesia.com/news/20230512152234-4-436918/jrengg-kantor-pajak-tagih-spt-6-juta-wp-hingga-akhir-2023#:~:text=Total wajib pajak yang telah,(WP Badan) sebanyak 975.194.M. (2006), “Fiscal Policy & Economic Activity in Croatia with A Cointegration Analysis”, Ekonomski pregled , 57(12), pp. 882-917.
www.cnbcindonesia.com. (2023). Jrengg! Kantor Pajak Tagih SPT 6 Juta WP Hingga Akhir 2023. CNBC Indonesia. https://www.cnbcindonesia.com/news/20230512152234-4-436918/jrengg-kantor-pajak-tagih-spt-6-juta-wp-hingga-akhir-2023#:~:text=Total wajib pajak yang telah,(WP Badan) sebanyak 975.194.M. (2006), “Fiscal Policy & Economic Activity in Croatia with A Cointegration Analysis”, Ekonomski pregled , 57(12), pp. 882-917.
