https://aboutmusicschools.com https://slotmgc.com https://300thcombatengineersinwwii.com https://mobilephonesource.co.uk https://discord-servers.io https://esmark.net https://slotmgc.com https://nikeshoesinc.us https://ellisislandimmigrants.org https://holidaysanthology.com https://southaventownecenter.net https://jimgodfreydesign.com https://mckinneypaintingpros.com https://enchantedmansion.org https://mckinneypaintingpros.com https://laurabrodieauthor.com https://holidaysanthology.com https://ardictionary.com https://113.30.151.116 https://103.252.118.20 https://206.189.83.174 https://157.230.39.109 https://128.199.85.208 https://172.104.51.149 https://174.138.21.250 https://157.245.50.183 https://152.42.239.189 https://188.166.210.125 https://152.42.178.155 https://192.53.172.202 https://172.104.188.91 https://103.252.118.157 https://63.250.61.107 https://165.22.104.74

Pengaruh Pemahaman Peraturan Perpajakan dan Kesadaran terhadap Kepatuhan Wajib Pajak Orang Pribadi

Authors

  • Nuke Sri Herviana Fakultas Ilmu Ekonomi dan Bisnis, Universitas Islam Bandung
  • Elly Halimatusadiah Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung

DOI:

https://doi.org/10.29313/jra.v2i1.964

Keywords:

Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak

Abstract

Abstract. The existence of taxpayer understanding regarding taxation and mandatory awareness is expected to increase taxpayer compliance in carrying out their taxation. For this reason, this study aims to examine the effect of regulatory understanding on taxpayer compliance and taxpayer awareness on taxpayer compliance. The place of this research was conducted in the area of the Tax Office Pratama Bandung Cibeunying using verification research methods with a quantitative approach. Sources of data in this study using primary data collected through the distribution of questionnaires and when the respondents were by accidental sampling. Questionnaires were distributed to taxpayers who are domiciled in the Pratama Bandung Cibeunying Tax Service Office. Furthermore, the data that has been analyzed using multiple regression analysis. The results showed that the understanding of tax regulations had a positive effect on taxpayer compliance, while taxpayer awareness had no effect on taxpayer compliance. This study contributes that the Cibeunying Pratama Tax Service Office should provide more education through socialization or socialization of the importance of tax regulations and awareness of taxpayers. In addition, taxpayer awareness also needs to be increased so that mandatory compliance is also expected to increase.

Abstrak. Adanya pemahaman wajib pajak mengenai peraturan perpajakan dan kesadaran dari wajib pajak diharapkan dapat meningkatkan kepatuhan wajib pajak dalam menjalankan kewajiban perpajakannya. Untuk itu, penelitian ini bertujuan untuk menguji pengaruh pemahaman peraturan perpajakan terhadap kepatuhan wajib pajak dan pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak. Adapun tempat penelitian ini dilakukan di wilayah Kantor Pelayanan Pajak Pratama Bandung Cibeunying menggunakan metode penelitian verifikatif dengan pendekatan kuantitatif. Sumber data pada penelitian ini menggunakan data primer yang dikumpulkan melalui penyebaran kuesioner dan penentuan responden adalah dengan acidental sampling. Kuesioner disebarkan kepada wajib pajak yang berdomisili di wilayah Kantor Pelayanan Pajak Pratama Bandung Cibeunying. Selanjutnya, data yang telah diperoleh dianalisis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa pemahaman peraturan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan kesadaran wajib pajak tidak berpengaruh terhadap kepatuhan wajib pajak. Penelitian ini memberikan implikasi bahwa Kantor Pelayanan Pajak Pratama Cibeunying harus lebih banyak memberikan edukasi melalui penyuluhan atau sosialisasi mengenai pentingnya pemahaman peraturan perpajakan dan kesadaran wajib pajak. Selain itu, kesadaran wajib pajak juga perlu ditingkatkan agar kepatuhan wajib pajak juga diharapkan meningkat.

Downloads

Published

2022-07-08