Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak (PPh OP KPP Pratama Klaten)

RHOYANNY, ANNA (Adv.: Irfan Nursasmito, Drs., M.Si.), Irfan Nursasmito, Drs., M.Si.

2012 | Skripsi | S1 Accounting

Tujuan penelitian ini adalah menguji faktor-faktor yang mempengaruhi kepatuhan wajib pajak PPh OP KPP Pratama Klaten. Penelitian ini menggunakan kuesioner sebagai instrumen penelitian. Responden dalam penelitian ini adalah wajib pajak yang melaporkan SPT Masa PPh OP di KPP Pratama Klaten.

Penelitian ini menggunakan variabel kepatuhan wajib pajak sebagi variabel dependen, sedangkan variabel independen yang digunakan adalah pengetahuan wajib pajak tentang perpajakan, sikap wajib pajak terhadap sanksi perpajakan, sikap wajib pajak terhadap pelayanan KPP Pratama Klaten, persepsi wajib pajak terhadap pegawai pajak KPP Pratama Klaten. Analisis ini dilakukan dengan menggunakan analisis regresi linier berganda dengan bantuan program SPSS 16.00 for Windows.

Hasil Penelitian ini menunjukkan bahwa (1) Pengetahuan wajib pajak tentang perpajakan tidak berpengaruh secara positif terhadap kepatuhan wajib pajak. (2) Sikap wajib pajak terhadap sanksi perpajakan tidak berpengaruh secara positif terhadap kepatuhan wajib pajak, (3) Sikap wajib pajak terhadap pelayanan KPP Pratama Klaten tidak berpengaruh secara positif terhadap kepatuhan wajib pajak, (4) Persepsi wajib pajak terhadap pegawai pajak KPP Pratama Klaten berpengaruh positif terhadap kepatuhan wajib pajak (5) Pengetahuan wajib pajak tentang perpajakan, sikap wajib pajak terhadap perpajakan, sikap wajib pajak terhadap pelayanan KPP Pratama Klaten, persepsi wajib pajak terhadap pegawai pajak KPP Pratama Klaten secara simultan berpengaruh positif terhadap kepatuhan wajib pajak.

The aims of the study is to examine the factors that influence tax income revenue payers in Klaten Primary Tax Office. This study used questionnaire as an instrument of the research. Respondents in this study were the individual income tax payers who reported the monthly tax return in Klaten Primary Tax Office.

This study used the tax payer compliance as a dependent variable, the independent variable were tax payerÂ’s knowledge about taxation, tax payers attitudes toward tax penalties, tax payers attitudes toward service of Klaten Primary Tax Office, tax payerÂ’s perception of the employees of Klaten Primary Tax Office. The analysis was performed using multiple linear regression analysis with SPSS 16.00 for Windows.

The result of this study indicate that (1) Tax payerÂ’s knowledge about taxation is not a positive effect on tax payerÂ’s compliance, (2) The attitude of taxpayers toward tax penalty does not affect positively on tax payerÂ’s compliance, (3) The attitude of tax payer to service of Klaten Primary Tax office is not positive effect on tax payer compliance, (4) Perception of taxpayers to employees of Klaten Primary Tax Office has positive effect on tax payerÂ’s compliance, (5) Knowledge of tax payer about taxation, the tax payer attitudes toward tax penalty, the attitudes of tax payer toward service of Klaten Primary Tax Office, the tax payer perception to employee of Klaten Primary Tax Office have simultaneous positive effect on tax payer compliance

Kata Kunci : Taxpayer compliance, Knowledge of taxation, tax penalty, perception, Kepatuhan wajib pajak, pengetahuan tentang perpajakan, sanksi perpajakan, persepsi.