Pengaruh Kesadaran Wajib Pajak, Pemahaman Peraturan Pajak dan Sanksi Pajak terhadap Kepatuhan Laporan SPT Tahunan Pajak Penghasilan Orang Pribadi pada Kantor Pelayanan Pajak Madya Jakarta Selatan I
Abstract
Seseorang dikatakan patuh jika memenuhi diantaranya kepatuhan mendaftarkan diri, kepatuhan dalam perhitungan dan pembayaran pajak terutang, kepatuhan dalam pembayaran tunggakan serta kepatuhan untuk melaporkan kembali surat pemberitahuan (SPT). Tujuan penelitian ini adalah untuk menganalisa dan mengevaluasi secara simultan seberapa besar pengaruh Kesadaran Wajib Pajak, Pemahaman Peraturan Pajak dan Sanksi Pajak terhadap Kepatuhan Laporan SPT Tahunan Pajak Penghasilan Orang Pribadi Pada Kantor Pelayanan Pajak Madya Jakarta Selatan I. Populasi dalam penelitian ini adalah Wajib Pajak orang pribadi Pada Kantor Pelayanan Pajak Madya Jakarta Selatan I dengan jumlah populasi sebanyak 19.178 Wajib Pajak OP (Karyawan dan Non Karyawan) terdaftar aktif Tahun 2023, dengan menggunakan rumus slovin margin of error sebesar 10% maka jumlah sampel yang diambil dalam penelitian ini adalah sebanyak 100 Wajib Pajak Orang Pribadi (Karyawan dan Non Karyawan) terdaftar pada Kantor Pelayanan Pajak Madya Jakarta Selatan I. Berdasarkan hasil pengolahan data menggunakan program statistik SPSS ver. 25.0, Kesadaran Wajib Pajak (X1), Pemahaman Peraturan Pajak (X2), dan Sanksi Pajak (X3) secara simultan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak (Y). Berdasarkan hasil koefisien determinasi (R2) diketahui bahwa Kesadaran Wajib Pajak, Pemahaman Peraturan Pajak dan Sanksi Pajak berpengaruh sebesar 81,9% terhadap kepatuhan wajib pajak di KPP Madya Jakarta Selatan I, sedangkan sebesar 18,9% dipengaruhi oleh variabel lain yang tidak diteliti pada penelitian ini.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Pajak Vokasi (JUPASI). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Pajak Vokasi (JUPASI), spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Pajak Vokasi (JUPASI) permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Pajak Vokasi (JUPASI) on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Pajak Vokasi (JUPASI) will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Pajak Vokasi (JUPASI) will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Pajak Vokasi (JUPASI) will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Pajak Vokasi (JUPASI) editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
