COMPLIANCE IN PAYING TAX PERSPECTIVE TAXPAYER ATTRIBUTES AND SANCTIONS

Authors

  • Suci Mafaza Universitas Trisakti

DOI:

https://doi.org/10.32493/Inovasi.v9i2.p59-65.26378

Abstract

Awareness of paying taxes is the result of many factors, ranging from knowledge about taxes to the benefits of taxes received. Therefore, the government needs to make more efforts to win the hearts of the people so that awareness of paying taxes increases. Several things that need to be done are about how to motivate through friendly and pleasant tax services, to imposing sanctions on taxpayers who are clearly absent. The purpose of this research is to look at some of the internal and external factors that may influence the awareness of paying taxes. This study applies quantitative techniques with numerical data as a basis for drawing conclusions. The research data were processed using moderating-based regression statistical techniques. The research sample is 100 respondents, who are taxpayers in the South Jakarta area. The sampling technique was carried out by simple random sampling by distributing questionnaires. The results of the study state that awareness of paying taxes is a condition in which taxpayers are aware of their role in contributing to national development through taxes. Therefore, emotional factors such as providing motivation and tax services are one of the stimuli that strengthen awareness of paying taxes. Likewise with sanctions, sometimes some people feel reluctant to pay taxes, so imposing sanctions is an effective thing to do.

Keywords:   Taxpayers, Tax Awareness, Desire to Pay Taxes, Services and Sanctions, National Development, Financial Conditions

References

Agustiningsih, W., & Isroah, I. (2016). Pengaruh Penerapan E-Filing, Tingkat Pemahaman Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Di KPP Pratama Yogyakarta. Nominal, Barometer Riset Akuntansi dan Manajemen, 5(2).

Khasanah, S. N., & Yushita, A. N. (2016). Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pada Kantor Wilayah Direktorat Jenderal Pajak Daerah Istimewa Yogyakarta Tahun 2013. Jurnal Profita: Kajian Ilmu Akuntansi, 4(8).

Rahayu, N. (2017). Pengaruh pengetahuan perpajakan, ketegasan sanksi pajak, dan Tax amnesty terhadap kepatuhan wajib pajak. Akuntansi Dewantara, 1(1), 15-30.

Siti Resmi. (2016). Perpajakan Teori dan Kasus. Jakarta: Salemba Empat.

Ramadhanty, A., & Zulaikha, Z. (2020). Pengaruh Pemahaman Tentang Perpajakan, Kualitas Pelayanan Fiskus, Sistem Transparansi Perpajakan, Kesadaran Wajib Pajak, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Diponegoro Journal of Accounting, 9(4).

Indrayani, N. M. M., Mahaputra, I. N. K. A., & Sudiartana, I. M. (2022). Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Sanksi Perpajakan, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 4(2), 115-125.

Andini, v. S. (2020). Pengaruh tingkat pemahaman, kesadaran, motivasi, tingkat ekonomi, penyuluhan, pelayanan fiskus, pemeriksaan dan sanksi pajak terhadap tingkat kepatuhan wajib pajak (studi empiris pada kpp surabaya wonocolo) (doctoral dissertation, stiesia surabaya).

Fitria, A. E., Sonjaya, Y., & Pasolo, M. R. (2021). Pengaruh Sanksi Pajak, Kualitas Pelayanan Fiskus, Sosialisasi Wajib Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada KKP Pratama Jayapura Selama Masa Pandemi Covid-19). Accounting Journal Universitas Yapis Papua (Accju), 2(2), 72-87.

Atarwaman, R. J. (2020). Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi, 6(1), 39-51.

Sriniyati, S. (2020). Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 8(1), 14-23.

Kartika, D. (2021). Pengaruh Sosialisasi Pajak, Motivasi Wajib Pajak dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak UMKM (Doctoral dissertation, Universitas Jenderal Soedirman).

Pardede, D. M. A. (2020). Pengaruh Pelayanan Fiskus Dan Sanksi Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus DI Wilayah Kantor Pelayanan Pajak Pratama Jember) (Doctoral dissertation, Fakultas Ekonomi Dan Bisnis Universitas Jember).

Bahir, N. F., Mahaputra, I. N. K. A., & Sudiartana, I. M. (2022). Pengaruh Persepsi Wajib Pajak, Sanksi Perpajakan, Pelayanan Fiskus, Self Assessmment, Dan Sosialisasi Perpajakan Tehadap Kepatauhan Wajib Pajak Orang Pribadi Pada KPP Pratama Denpasar Timur. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 4(2), 103-114.

Putra, K. V. P., & Sujana, E. (2021). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel di Kabupaten Buleleng. Jurnal Akuntansi Profesi, 12(1), 166-175.

Sitorus, F. L., Sanjaya, S., & Karlinda, A. E. (2022). Preferensi Risiko sebagai Pemoderasi: Sanksi Perpajakan, Pelayanan Fiskus, Sikap Rasional terhadap Kepatuhan Wajib Pajak (Doctoral dissertation, Universitas Putra Indonesia YPTK Padang).

Aditya, I. G. S., Mahaputra, I. N. K. A., & Sudiartana, I. M. (2021). Pengaruh Kesadaran, Sanksi, Samsat Drive Thru, Pelayanan Fiskus, Dan E-Samsat Terhadap Kepatuhan Wajib Pajak. KARMA (Karya Riset Mahasiswa Akuntansi), 1(1).

Prakasiwi, M. J., & Rustiyaningsih, S. (2020). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak, Pelayanan Fiskus, Sanksi Perpajakan, dan Penerapan E-Filing terhadap Kepatuhan Wajib Pajak pada Wajib Pajak Orang Pribadi Non Karyawan di KPP Pratama Ngawi. JRMA (Jurnal Riset Manajemen dan Akuntansi), 8(2), 111-125.

Nur, S. A., & Mulyani, S. D. (2020, April). Pengaruh Sikap Rasional, Pelayanan, Dan Pemahaman Peraturan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderating. In Prosiding Seminar Nasional Pakar (pp. 2-52).

Yanti, L. (2021). Analisis Kinerja Pegawai Berdasarkan Aspek Kepribadian Diri. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 27-33.

Juliati, F. (2021). The Influence Of Organizational Culture, Work Ethos And Work Discipline On Employee Performance. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 34-39.

Agustine, C. (2021). ANALISIS RASIO LIKUIDITAS, RASIO PROFITABILITAS, DAN RASIO SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. SURYA TOTO INDONESIA TBK PERIODE 2010-2018. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(2), 68-76.

Baeli, J. (2021). Analysis Of Tax Compliance Based On Psychological Factors And Tax Administration. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(3), 87-94.

Majid, I. K. (2021). Governance-Based Library Management, More Effective and Efficient. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 68-76.

Karim, I. N. (2021). CORRELATION ANALYSIS: Are Religious Scavengers More Motivated?. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 59-67.

Ulfah, M. (2021). Building Teacher Performance Based Islam Religious Values. AKADEMIK: Jurnal Mahasiswa Humanis, 1(1), 9-17.

Mukminat, S. S. (2021). Realitas Kinerja Dosen, Apa Dampaknya?. AKADEMIK: Jurnal Mahasiswa Humanis, 1(1), 1-8.

Iswardani, W. (2021). Hydroponic Vegetable Production Planning at Plantation Parung Farm Bogor. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 8-15.

Indra, W. (2021). Detection of Gen C/EBPα Encodes the Meat Quality. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 24-32.

Downloads

Published

2022-12-01

How to Cite

Mafaza, S. (2022). COMPLIANCE IN PAYING TAX PERSPECTIVE TAXPAYER ATTRIBUTES AND SANCTIONS. INOVASI, 9(2), 59–65. https://doi.org/10.32493/Inovasi.v9i2.p59-65.26378

Issue

Vol. 9 No. 2 (2022): Inovasi: Jurnal Ilmiah Ilmu Manajemen

Section

Articles

License

Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

    1. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

  1. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

INOVASI: journal of managenet have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.

In developing strategy and setting priorities,  INOVASI: JOURNAL OF MANAGEMENT recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.