Pengaruh Sistem Administrasi Pajak Modern terhadap Sensitivitas Etika Pemeriksa Pajak di Lingkungan Kanwil DJP Jakarta Khusus

Praptiningsih, Dr. Sony Warsono, MAFIS.

2008 | Tesis | S2 Magister Accountancy

Penelitian ini bertujuan mengetahui pengaruh sistem administrasi pajak modern yang dilihat dari penerapan kode etik pegawai, komite kode etik dan remunerasi terhadap sensitivitas etika pemeriksa pajak di lingkungan Kantor Wilayah DJP Jakarta Khusus. Populasi dalam penelitian ini adalah pemeriksa pajak di Lingkungan Kantor Wilayah DJP Jakarta Khusus. Metode pengambilan sampel dilakukan dengan metode non-probability sampling khususnya metode purposive sampling dengan karakteristik akuntan dalam bidang pemeriksaan pajak. Metode yang digunakan dalam pengumpulan data dalam penelitian ini adalah metode kuesioner. Alat analisis yang digunakan adalah analisis regresi liner berganda. Sampel yang berhasil dianalisis berjumlah 182 responden. Hasil penelitian menunjukkan kode etik pegawai berpengaruh positif dan signifikan terhadap sensitivitas etika pemeriksa pajak di Lingkungan Kantor Wilayah DJP Jakarta Khusus. Semakin baik kode etik pegawai maka semakin tinggi tingkat sensitivitas etika pemeriksa pajak di Lingkungan Kantor Wilayah DJP Jakarta Khusus, sebaliknya semakin buruk kode etik pegawai maka semakin rendah tingkat sensitivitas etika pemeriksa pajak di Lingkungan Kantor Wilayah DJP Jakarta Khusus. Komite kode etik berpengaruh positif dan signifikan terhadap sensitivitas etika pemeriksa pajak di Lingkungan Kantor Wilayah DJP Jakarta Khusus. Semakin tinggi pengawasan dari komite kode etik maka semakin tinggi tingkat sensitivitas etika pemeriksa pajak di Lingkungan Kantor Wilayah DJP Jakarta Khusus, sebaliknya rendah pengawasan dari komite kode etik maka semakin rendah juga tingkat sensitivitas etika pemeriksa pajak di Lingkungan Kantor Wilayah DJP Jakarta Khusus. Remunerasi berpengaruh positif dan signifikan terhadap sensitivitas etika pemeriksa pajak di Lingkungan Kantor Wilayah DJP Jakarta Khusus. Semakin baik sistem remunerasi maka semakin tinggi tingkat sensitivitas etika pemeriksa pajak di Lingkungan Kantor Wilayah DJP Jakarta Khusus, sebaliknya semakin buruk sistem remunerasi maka semakin rendah tingkat sensitivitas etika pemeriksa pajak di Lingkungan Kantor Wilayah DJP Jakarta Khusus. Kata-kata kunci: Kode etik pegawai, Komite kode etik, Renumerasi, Sensitivitas Etika

This research is aim to know about influence of modern tax administration system that showed from applying employees ethic code, ethic code committee and remunerate to ethic sensitivity of tax examiner in the environment of DGT Jakarta Special Region Office. Population in this research is the tax examiner in the environment of DGT Jakarta Special Region Office. The derivation of this method is done with non-probability sampling method especially purposive sampling method with characteristic of accountant in tax inspection area. The method which used in collecting data in this reseach is quisioner method. Analysis appliance that used is simple linier regression analysis. Sample that has been successfully analysed amount of 182 respondent. The result showed that employee ethic codes having an positive effect and significant to ethic sensitivity of tax examiner in the environment of DGT Jakarta Special Region Office. Progressively goodness of employee ethic codes hence excelsior the rate of ethic sensitivity of tax examiner in the environment of DGT Jakarta Special Region Office, on the contrary ugly progressively of employee ethic codes hence progressively lower the rate of ethic sensitivity of tax examiner in the environment of DGT Jakarta Special Region Office. Ethic code commitee having an positive effect and significant to ethic sensitivity of tax examiner in the environment of DGT Jakarta Special Region Office. Excelsior of supervision from ethic code commitee hence excelsior the rate of ethic sensitivity of tax examiner in the environment of DGT Jakarta Special Region Office, on the contrary lower of supervision from ethic code committee hence progressively lower too the rate of ethic sensitivity of tax examiner in the environment of DGT Jakarta Special Region Office. Remuneration having positive effect and significant to ethic sensitivity of tax examiner in the environment of DGT Jakarta Special Region Office. Pogressively goodness of remuneration system hence excelsior the rate of ethic sensitivity of tax examiner in the environment of DGT Jakarta Special Region Office, on the contrary ugly progressively of remuneration system hence progressively lower the rate of ethic sensitivity of tax examiner in the environment of DGT Jakarta Special Region Office. Keywords: Employee ethic codes, Ethic code committee, Remuneration, Ethics sensitivity.

Kata Kunci : Sistem Administrasi Pajak; Perpajakan; Sistem Informasi; Etika Pemeriksa Pajak; Auditor Pajak; Perilaku Pemeriksa Pajak