PENGARUH PERSEPSI WAJIB PAJAK MENGENAI KEUNTUNGAN PENGGUNAANE-FILINGDAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK BADANDI KELURAHAN UTAN KAYU SELATAN, JAKARTA TIMUR)
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Institusion
Universitas Negeri Jakarta
Author
Anindya Hany Rahayu, .
Subject
Pendidikan Ekonomi
Datestamp
2020-09-13 09:33:44
Abstract :
ANINDYA HANY RAHAYU. ?Pengaruh Persepsi Wajib Pajak Mengenai Keuntungan Penggunaan E-Filing dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Badan di Kelurahan Utan Kayu Selatan, Jakarta Timur?. Skripsi, Jakarta. Program Studi Pendidikan Ekonomi. Universitas Negeri Jakarta. 2020. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi Wajib Pajak mengenai keuntungan penggunaan e-filing dan sanksi perpajakan terhadap kepatuhan Wajib Pajak pada Wajib Pajak Badan di Kelurahan Utan Kayu Selatan, Jakarta Timur. Penelitian ini dilakukan selama lima bulan terhitung dari bulan Maret hingga Juli 2020. Populasi pada penelitian ini sebanyak 74 badan usaha di Kelurahan Utan Kayu Selatan, Jakarta Timur yang telah menggunakan e-filing selama 1-3 tahun. Teknik pengambilan sampel menggunakan teknik Simple Random Sampling sehingga mendapatkan sampel sebanyak 63 badan usaha. Data persepsi Wajib Pajak mengenai keuntungan penggunaan e-filing, sanksi perpajakan, dan kepatuhan Wajib Pajak diperoleh melalui kuesioner. Uji persyaratan analisis dilakukan, data dinyatakan berdistribusi normal dan linear. Berdasarkan analisis penelitian, secara parsial terdapat pengaruh negatif signifikan pada variabel persepsi Wajib Pajak mengenai keuntungan penggunaan e-filing (thitung 1,817) dan terdapat pengaruh positif signifikan pada variabel sanksi perpajakan (thitung 3,514) terhadap kepatuhan Wajib Pajak dengan ttabel masing-masing 2,00030. Sedangkan secara bersama-sama diperoleh hasil Fhitung sebesar 13,226 > 3,15 Ftabel, sehingga dapat diartikan bahwa persepsi Wajib Pajak mengenai keuntungan penggunaan e-filing dan sanksi perpajakan secara stimultan berpengaruh signifikan terhadap kepatuhan Wajib Pajak dengan koefisien korelasi parsial masing-masing sebesar 0,404 dan 0,517, serta koefisien korelasi ganda sebesar 0,553 dengan koefisien determinasi sebesar 30,6%. Dari penelitian ini dapat disimpulkan bahwa kepatuhan Wajib Pajak Badan di Kelurahan Utan Kayu Selatan, Jakarta Timur dipengaruhi oleh persepsi Wajib Pajak mengenai keuntungan penggunaan e-filing dan sanksi perpajakan sebesar 30,6%, sedangkan 69,4% sisanya dipengaruhi faktor lain yang tidak menjadi variabel teliti peneliti. Kata kunci: persepsi Wajib Pajak, e-filing, sanksi perpajakan, kepatuhan Wajib Pajak ANINDYA HANY RAHAYU. "The Influence of Taxpayer Perceptions Regarding the Advantages of Using E-Filing and Tax Sanctions on Taxpayer Compliance (Study on Corporate Taxpayers in Utan Kayu Selatan Village, East Jakarta". Thesis, Jakarta. Economic Education Study Program. State University of Jakarta. 2020. This study aims to determine the effect of taxpayers' perceptions on the benefits of using e-filing and tax sanctions on taxpayer compliance on corporate taxpayers in Utan Kayu Selatan Village, East Jakarta. This research was conducted for five months starting from March to July 2020. The population in this study were 74 business entities in the Utan Kayu Selatan Village, East Jakarta that had used e-filing for 1-3 years. The sampling technique used the Simple Random Sampling technique so as to get a sample of 63 business entities. Taxpayer perception data regarding the benefits of using e-filing, tax sanctions, and taxpayer compliance is obtained through a questionnaire. The analysis requirements test was carried out, the data were stated to be normally distributed and linear. Based on the research analysis, partially there is a significant negative effect on the Taxpayer's perception variable regarding the benefits of using e-filing (tcount 1,817) and there is a significant positive effect on the tax sanction variable (tcount 3,514) on taxpayer compliance with t table 2,00030 each. . Meanwhile, collectively, the Fcount of 13.226> 3.15 Ftable is obtained, so it can be interpreted that the taxpayer's perception of the advantages of using e-filing and tax sanctions simultaneously has a significant effect on taxpayer compliance with partial correlation coefficients of 0.404 and respectively. 0.517, and the multiple correlation coefficient of 0.553 with a determination coefficient of 30.6%. From this study it can be concluded that the compliance of corporate taxpayers in Utan Kayu Selatan Village, East Jakarta is influenced by the perception of taxpayers regarding the benefits of using e-filing and tax sanctions by 30.6%, while the remaining 69.4% is influenced by other factors which are not the researcher's variable. Keywords: taxpayer perception, e-filing, tax sanctions, taxpayer compliance
ANINDYA HANY RAHAYU. ?Pengaruh Persepsi Wajib Pajak Mengenai Keuntungan Penggunaan E-Filing dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Badan di Kelurahan Utan Kayu Selatan, Jakarta Timur?. Skripsi, Jakarta. Program Studi Pendidikan Ekonomi. Universitas Negeri Jakarta. 2020. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi Wajib Pajak mengenai keuntungan penggunaan e-filing dan sanksi perpajakan terhadap kepatuhan Wajib Pajak pada Wajib Pajak Badan di Kelurahan Utan Kayu Selatan, Jakarta Timur. Penelitian ini dilakukan selama lima bulan terhitung dari bulan Maret hingga Juli 2020. Populasi pada penelitian ini sebanyak 74 badan usaha di Kelurahan Utan Kayu Selatan, Jakarta Timur yang telah menggunakan e-filing selama 1-3 tahun. Teknik pengambilan sampel menggunakan teknik Simple Random Sampling sehingga mendapatkan sampel sebanyak 63 badan usaha. Data persepsi Wajib Pajak mengenai keuntungan penggunaan e-filing, sanksi perpajakan, dan kepatuhan Wajib Pajak diperoleh melalui kuesioner. Uji persyaratan analisis dilakukan, data dinyatakan berdistribusi normal dan linear. Berdasarkan analisis penelitian, secara parsial terdapat pengaruh negatif signifikan pada variabel persepsi Wajib Pajak mengenai keuntungan penggunaan e-filing (thitung 1,817) dan terdapat pengaruh positif signifikan pada variabel sanksi perpajakan (thitung 3,514) terhadap kepatuhan Wajib Pajak dengan ttabel masing-masing 2,00030. Sedangkan secara bersama-sama diperoleh hasil Fhitung sebesar 13,226 > 3,15 Ftabel, sehingga dapat diartikan bahwa persepsi Wajib Pajak mengenai keuntungan penggunaan e-filing dan sanksi perpajakan secara stimultan berpengaruh signifikan terhadap kepatuhan Wajib Pajak dengan koefisien korelasi parsial masing-masing sebesar 0,404 dan 0,517, serta koefisien korelasi ganda sebesar 0,553 dengan koefisien determinasi sebesar 30,6%. Dari penelitian ini dapat disimpulkan bahwa kepatuhan Wajib Pajak Badan di Kelurahan Utan Kayu Selatan, Jakarta Timur dipengaruhi oleh persepsi Wajib Pajak mengenai keuntungan penggunaan e-filing dan sanksi perpajakan sebesar 30,6%, sedangkan 69,4% sisanya dipengaruhi faktor lain yang tidak menjadi variabel teliti peneliti. Kata kunci: persepsi Wajib Pajak, e-filing, sanksi perpajakan, kepatuhan Wajib Pajak ANINDYA HANY RAHAYU. "The Influence of Taxpayer Perceptions Regarding the Advantages of Using E-Filing and Tax Sanctions on Taxpayer Compliance (Study on Corporate Taxpayers in Utan Kayu Selatan Village, East Jakarta". Thesis, Jakarta. Economic Education Study Program. State University of Jakarta. 2020. This study aims to determine the effect of taxpayers' perceptions on the benefits of using e-filing and tax sanctions on taxpayer compliance on corporate taxpayers in Utan Kayu Selatan Village, East Jakarta. This research was conducted for five months starting from March to July 2020. The population in this study were 74 business entities in the Utan Kayu Selatan Village, East Jakarta that had used e-filing for 1-3 years. The sampling technique used the Simple Random Sampling technique so as to get a sample of 63 business entities. Taxpayer perception data regarding the benefits of using e-filing, tax sanctions, and taxpayer compliance is obtained through a questionnaire. The analysis requirements test was carried out, the data were stated to be normally distributed and linear. Based on the research analysis, partially there is a significant negative effect on the Taxpayer's perception variable regarding the benefits of using e-filing (tcount 1,817) and there is a significant positive effect on the tax sanction variable (tcount 3,514) on taxpayer compliance with t table 2,00030 each. . Meanwhile, collectively, the Fcount of 13.226> 3.15 Ftable is obtained, so it can be interpreted that the taxpayer's perception of the advantages of using e-filing and tax sanctions simultaneously has a significant effect on taxpayer compliance with partial correlation coefficients of 0.404 and respectively. 0.517, and the multiple correlation coefficient of 0.553 with a determination coefficient of 30.6%. From this study it can be concluded that the compliance of corporate taxpayers in Utan Kayu Selatan Village, East Jakarta is influenced by the perception of taxpayers regarding the benefits of using e-filing and tax sanctions by 30.6%, while the remaining 69.4% is influenced by other factors which are not the researcher's variable. Keywords: taxpayer perception, e-filing, tax sanctions, taxpayer compliance
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