Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak dan Sanksi Perpajakan Terhadap Penerimaan PPh Pasal 25 Wajib Pajak Badan (Studi Kasus Di KPP Pratama Jakarta Kramatjati)
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Institusion
Universitas Kristen Indonesia
Author
Harita, Sifora Mardalena Metawati
Subject
SOCIAL SCIENCES
Datestamp
2024-10-03 11:04:55
Abstract :
Pentingnya pajak dalam pembangunan ekonomi bangsa menjadi faktor pendorong Direktorat Jendral Pajak (DJP) untuk menumbuhkan hasil penerimaan pajak. Hingga DJP melaksanakan berbagai inisiatif untuk menumbuhkan pemasukan pajak tiap tahun, seperti mensosialisasikan pajak sebagai hal yang penting untuk menumbuhkan perekonomian bangsa. Maka tujuan dari riset ini ialah melihat pengaruh dari ketaatan wajib pajak, pemeriksaan pajak serta sanksi perpajakan terhadap penerimaan PPh Pasal 25 di KPP Pratama Jakarta Kramatjati. Sample dalam riset ini ialah wajib pajak tercantum di KPP Pratama Jakarta Kramatjati memakai teknik sampling yang dikenal sebagai Purposive Sampling. Metode analisa yang sedang dipakai ialah metode kuantitatif. Studi saat ini memanfaatkan data pelanggan serta primer yang bisa diperoleh dari beberapa sumber, termasuk KPP Pratama Jakarta Kramatjati, dan pengumpulan data dalam bentuk kuesioner yang dikirim ke Wajib Pajak yang sudah mendaftar di KPP Pratama Jakarta Kramatjati. Hasil survey berlandaskan statistic descriptive menunjukkan ketaatan wajib pajak, pemeriksaan pajak serta sanksi perpajakan KPP Pratama Jakarta Kramatjat sudah baik. Uji validity serta reliability juga dipakai dalam riset ini; uji standar klasik ialah uji normality, uji multikolinieritas, uji autokorelasi, uji heteroskedastisitas, uji t, uji F serta uji koefisien determinasi. Pengujian hipotesa dalam riset ini memakai teknik analisa regresi berganda. Hasil pengujian hipotesa dengan parsial ketaatan wajib pajak, pemeriksaan pajak punya pengaruh posistif dan signifiikan terhadap penerimaan PPh pasal 25 WP badan, sedangkan sanksi perpajakan tidak berepngaruh dengan signifikan terhadap penerimaan PPh pasal 25 wajib pajak badan. Hasil pengujian dengan simultan ketaatan wajib pajak, pemeriksaan pajak serta sanksi perpajakan punya pengaruh positive serta dengan signifikan terhadap penerimaan PPh Pasal 25 Wajib Pajak Badan Kata Kunci: PPh pasal 25, wajib pajak, pemeriksaan pajak, sanksi perpajakan, penerimaan pajak. / The importance of pajak in the nation's economic development is a motivating factor for the Directorate of Jendral Pajak (DJP) to increase pajak receipts. Due to this, DJP takes a variety of initiatives to increase pajak penerima every year, such as promoting socialization of pajak as crucial to improving the nation's economy. The purposes of these studies are to determining effect of tax payer compliance, tax inspection and tax sanctions on receipt of Incoming Tax Article 25 inKPP Pratama Jakarta Kramatjati. The sample used in this research is taxpayers register in KPP Pratama Jakarta Kramatjati use a sample technique known as Purposive Sampling. Analytical methods currently use is a quantitative method. The current study utilizes primary and customer data which may be obtain from a number of sourcing, include KPP Pratama Jakarta Kramatjati, as well as data collections in the forms of questionnaire sent to tax payers who have register in KPP Pratama Jakarta Kramat Jati. The survey results based on descriptive statistics show that tax obligation compliance, tax inspection and tax sanctions of KPP Pratama Jakarta Kramatjat are good. Validity and reliability tests were also used in this study; classical standard tests were normality tests, multi collinearity tests, auto correlation tests, heteros cedasticity tests, tests, F tests and coefficient-determination tests. Hypothesis testing in these studies use multipled regressions analyst techniques. Results of testing the hypothesis partially of taxpayer compliance, tax inspection have a positive and significancy effects on receipt of incoming tax articles 25 of the corporate taxpayer, while tax sanctions do not significancy affects the income tax revenue of article 25 corporates taxpayers. The results of simultaneous testing of taxpayer compliances, tax inspection and tax sanctions have a positives and significancy effects on receipt of Incoming Tax Articles 25 Corporates Tax payers. Keywords: Income Tax article 25, taxpayers, tax inspections, tax sanctions, tax revenues.
Pentingnya pajak dalam pembangunan ekonomi bangsa menjadi faktor pendorong Direktorat Jendral Pajak (DJP) untuk menumbuhkan hasil penerimaan pajak. Hingga DJP melaksanakan berbagai inisiatif untuk menumbuhkan pemasukan pajak tiap tahun, seperti mensosialisasikan pajak sebagai hal yang penting untuk menumbuhkan perekonomian bangsa. Maka tujuan dari riset ini ialah melihat pengaruh dari ketaatan wajib pajak, pemeriksaan pajak serta sanksi perpajakan terhadap penerimaan PPh Pasal 25 di KPP Pratama Jakarta Kramatjati. Sample dalam riset ini ialah wajib pajak tercantum di KPP Pratama Jakarta Kramatjati memakai teknik sampling yang dikenal sebagai Purposive Sampling. Metode analisa yang sedang dipakai ialah metode kuantitatif. Studi saat ini memanfaatkan data pelanggan serta primer yang bisa diperoleh dari beberapa sumber, termasuk KPP Pratama Jakarta Kramatjati, dan pengumpulan data dalam bentuk kuesioner yang dikirim ke Wajib Pajak yang sudah mendaftar di KPP Pratama Jakarta Kramatjati. Hasil survey berlandaskan statistic descriptive menunjukkan ketaatan wajib pajak, pemeriksaan pajak serta sanksi perpajakan KPP Pratama Jakarta Kramatjat sudah baik. Uji validity serta reliability juga dipakai dalam riset ini; uji standar klasik ialah uji normality, uji multikolinieritas, uji autokorelasi, uji heteroskedastisitas, uji t, uji F serta uji koefisien determinasi. Pengujian hipotesa dalam riset ini memakai teknik analisa regresi berganda. Hasil pengujian hipotesa dengan parsial ketaatan wajib pajak, pemeriksaan pajak punya pengaruh posistif dan signifiikan terhadap penerimaan PPh pasal 25 WP badan, sedangkan sanksi perpajakan tidak berepngaruh dengan signifikan terhadap penerimaan PPh pasal 25 wajib pajak badan. Hasil pengujian dengan simultan ketaatan wajib pajak, pemeriksaan pajak serta sanksi perpajakan punya pengaruh positive serta dengan signifikan terhadap penerimaan PPh Pasal 25 Wajib Pajak Badan Kata Kunci: PPh pasal 25, wajib pajak, pemeriksaan pajak, sanksi perpajakan, penerimaan pajak. / The importance of pajak in the nation's economic development is a motivating factor for the Directorate of Jendral Pajak (DJP) to increase pajak receipts. Due to this, DJP takes a variety of initiatives to increase pajak penerima every year, such as promoting socialization of pajak as crucial to improving the nation's economy. The purposes of these studies are to determining effect of tax payer compliance, tax inspection and tax sanctions on receipt of Incoming Tax Article 25 inKPP Pratama Jakarta Kramatjati. The sample used in this research is taxpayers register in KPP Pratama Jakarta Kramatjati use a sample technique known as Purposive Sampling. Analytical methods currently use is a quantitative method. The current study utilizes primary and customer data which may be obtain from a number of sourcing, include KPP Pratama Jakarta Kramatjati, as well as data collections in the forms of questionnaire sent to tax payers who have register in KPP Pratama Jakarta Kramat Jati. The survey results based on descriptive statistics show that tax obligation compliance, tax inspection and tax sanctions of KPP Pratama Jakarta Kramatjat are good. Validity and reliability tests were also used in this study; classical standard tests were normality tests, multi collinearity tests, auto correlation tests, heteros cedasticity tests, tests, F tests and coefficient-determination tests. Hypothesis testing in these studies use multipled regressions analyst techniques. Results of testing the hypothesis partially of taxpayer compliance, tax inspection have a positive and significancy effects on receipt of incoming tax articles 25 of the corporate taxpayer, while tax sanctions do not significancy affects the income tax revenue of article 25 corporates taxpayers. The results of simultaneous testing of taxpayer compliances, tax inspection and tax sanctions have a positives and significancy effects on receipt of Incoming Tax Articles 25 Corporates Tax payers. Keywords: Income Tax article 25, taxpayers, tax inspections, tax sanctions, tax revenues.
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