Pengaruh faktor-faktor yang melekat pada wajib pajak terhadap keberhasilan penerimaan pajak bumi dan bangunan

Bambang Suhardito (Adv:Dr.Bambang Sudibyo,MBA), Dr.Bambang Sudibyo,MBA

1996 | Tesis | S2 Accounting

Pajak adalah sumber dana utama untuk membelanjai tugas-tugas, fungsi-fungsi dan aktivitas pemerintah. Tax Law, Tax Administration, Tax Policy dan Tax Payer atau wajib pajak (WP) ada1ah empat elemen keberhasilan perpajakan. Salah satu ukuran keberhasilan perpajakan adalah collection rate. Untuk fiskus, elemen WP bersifat uncontrollahle. Sehingga pengetahuan tentang WP akan memudahkan setiap upaya peningkatan keberhasilan perpajakan dan collection rate, termasuk untuk Pajak Bumi dan Bangunan (PBB).Elemen Tax Payer adalah faktor-faktor yang melekat pada WP, yaitu faktor-faktor kesadaran bemegara WP,. kesadaran perpajakan WP, pemahaman WP terhadap UU dan Peraturan Perpajakan PBB, rasio beban PBB dibandingkan pendapatan WP, rasio beda hitung permanent difference, sikap WP terhadap prioritas pembangunan pemerintah, persepsi WP tentang pelaksanaan sanksi denda PBB, persepsi bahwa penghinrumm PBB telah umum, pendapat WP terhadap berat tidaknya beban PBB, tax avoidance WP, pendidikan WP, lama tinggal WP di lokasi obyek pajak PBB, dan status rumah WP.Penulis membagi WP dalam dua katagori yaitu WP Wiraswasta dan WP Nir­ wiraswasta. WP Wiraswasta adalah WP yang menganggap wiraswasta sebagai usaha pokoknya, sedangkan WP Nir-wiraswasta adalah sebaliknya. Secara umum, penelitian ini menyimpulkan bahwa:

I. Faktor-faktor yang telah terbukti berpengaruh terhadap keberhasilan penerimaan PBB di kota Surabaya adalah fak:tor-faktor kesadaran perpajakan WP, rasio beban PBB dibandingkan pendapatan WP, sikap WP terhadap prioritas pembangunan pemerintah, dan tax avoidance WP. Sedangkan, faktor-faktor yang melekat pada WP sisanya telah terbukti tidak berpengaruh terhadap keberhasilan penerimaan PBB di kota Surabaya.

2. Untuk WP PBB Wiraswasta,. faktor-faktor yang telah terbukti berpengaruh terhadap keberhasilan penerimaan PBB di kota Surabaya adalah faktor-faktor kesadaran perpajakan WP, rasio beban PBB dibandingkan pendapatan WP, rasio beda hitung permanent difference, sikap WP terhadap prioritas pembangunan pemerintah,plan tax avoidance WP. Sedangkan, faktor-faktor yang melekat pada WP sisanya telah terbukti tidak berpengaruh terhadap keberhasilan penerimaan PBB di kota Surabaya.

3. Untuk WP PBB Nir-wiraswasta, faktor-faktor yang telah terbukti berpengaruh terhadap keberhasilan penerirnaan PBB di kota Surabaya adalah faktor-faktor kesadaran perpajakan WP, rasio beban PBB dibandingkan pendapatan WP, sikap WP terhadap prioritas pembangunan pemerintah, persepsi WP tentang pelaksanaan sanksi denda PBB, tax avoidance WP, pendidikan WP, dan lama tinggal WP di lokasi obyek pajak PBB. Sedangkan, faktor-faktor yang melekat pada WP sisanya telah terbukti tidak berpengaruh terhadap keberhasilan penerimaan PBB di kota Surabaya.

Tax is the main source of fund for financing the government tasks, functions, and activities. Tax Law, Tax Administration, Tax Policy, and Tax Payer are the four elements of taxation success. One of criteria of the taxation success is the collection rate. For tax officers, the tax payer element is uncontrollable in nature. Therefore, the knowledge about the tax payer will make easier for any effort in increasing the tax success and the collection rate, including the Pajak Bumi dan Bangunan (PBB).The tax payer element is factors that are inherent on the tax payer himself, namely factors such as the consciousness of being a member of the nation, the taxation consciousness, the understanding of tax payer towards the PBB Law and Regulations, the ratio of the PBB levy compared to tax payer income, the ratio of calculated difference in the permanent difference, the attitude of tax payer towards the government priorities in development, the perception of tax payer on the implementation of the PBB fines, the perception of tax payer that the evasion on the PBB has been common, the opinion of tax payer on the PBB burden, the tax avoidance, the level of education of tax payer, the length of stay in the location of PBB object, and the status of land ownership. The author has divided the tax payers into two categories, namely the Wiraswasta tax payers and the Nir -wiraswasta tax payers. The Wiraswasta tax payers are those who considers that the private business is their main job, while the Nir-Wiraswasta tax payers are the other way around.In general, this research has concluded that:

I. The factors that are proven to have significant effects on the PBB collection success in Surabaya is the taxation consciousness, the ratio of the PBB levy compared to tax payer income, the attitude of tax payer towards the government priorities in development, and the tax avoidance. Meanwhile, the factors that are inherent on the rest of the tax payers are proven not to have significant effects on it.

2. For the Wiraswasta tax payers, the factors that are proven to have significant effects on the PBB collection success in Surabaya are the taxation consciousness, the ratio of the PBB levy compared to tax payer income, the ratio of calculated difference in the permanent difference, the attitude of tax payer towards the government priorities in development, the tax avoidance. Meanwhile, the factors that are inherent on the rest of the tax payers are proven not to have significant effects on it.

3. For the Nir-wiraswasta tax payers, the factors that are proven to have significant effects on the PBB collection success in Surabaya are the taxation consciousness, the ratio of the PBB levy compared to tax payer income, the attitude of tax payer towards the government priorities in development, the perception of tax payer on the implementation of the PBB fines, the tax avoidance, the level of education of tax payer, and the length of stay in the location of PBB object. Meanwhile, the factors that are inherent on the rest of the tax payers are proven not to have significant effects on it.

Kata Kunci : penerimaan pajak,PBB,wajib pajak