Pengaruh Penyesuaian Kenaikan Njop Setiap Tahun Dan Kualitas Pelayanan Petugas Pajak Terhadap Kepatuhan Wajib Pajak Untuk PBB-P2 Di UPPRD Wilayah Kecamatan Kemayoran
DOI:
https://doi.org/10.31334/jiap.v4i3.3840Abstract
This research was conducted because of the difference between PBB-P2 revenue and the realization target, as well as facts on the ground regarding the quality of service of officers with Taxpayer Compliance and was also supported by previous research, so this research is a confirmatory study. This study was conducted to find out how much influence the adjustment of the increase in NJOP every year and the quality of service of officers with Taxpayer Compliance for PBB-P2 in UPPRD Kemayoran District This study uses correlation and determination methods to see how much influence free variables and bound variables have. The population and samples in this study were taxpayers who were used as saturated samples, respondents were given statements using the Linkert scale. Based on the analysis of data carried out, it shows that between Variable X1 (Adjustment of NJOP Increase Every Year), Variable X2 (Quality of Officer Service and Variable Y (Taxpayer Compliance) has an influence so that the results of hypothesis testing that have been carried out in this study, concluded that the research hypothesis is "There is a positive and significant influence between" Adjustment of NJOP Increase Every Year and Quality of Service of Officers With Taxpayer Compliance For PBB-P2 in Kemayoran Subdistrict Area" although the influence is low, due to other factors that affect taxpayer compliance.References
Buku :.
Pandiangan, L. (2014). Administrasi perpajakan. Jakarta: Erlangga. Sugiyono. 2019. Metode Penelitian Kuantitatif, Kualitatif, dan R&D.Bandung: Alfabeta.
Ahmad, Jamaluddin. 2015. Metode Penelitian Administrasi Publik. Yogyakarta: Gava Media.
Noor, Juliansyah. 2014. Metodologi Penelitian. Jakarta: Kencana Prenada Media Group.
Anggoro, D. D. (2017). Pajak daerah dan retribusi daerah. Universitas Brawijaya Press.
Supramono & Damayanti, Theresia Woro. 2010. Perpajakan Indonesia, Yogyakarta: Andi Offset.
Resmi, S. (2017). Perpajakan (Edisi 10). Jakarta: Salemba Empat.
Solichin, A. W. (2015). Analisis Kebijakan dari Formulasi ke penyusunan model-model implementasi kebijakan publik. Jakarta: PT Bumi Aksara, 15.
Handoyo, E. (2012). Kebijakan publik. Semarang: Widya Karya.
Devano dan Rahayu,(2006).â€Perpajakan: Konsep, Teori, dan Isuâ€. Kencana. Jakarta
Jurnal :
Weny Putri, Feby Astrid Kesaulya dan Khairunnisa. 2020. “Pengaruh Penyesuaian Nilai Jual Objek Pajak Terhadap Kemauan Membayar
Pajak Bumi dan Bangunan Studi Pada Wajib Pajak di Kota Pemalang.†Volume XIX, No. 2,72-84.
Puji Larasati Ningtias, R. Ery Wibowo, Alwiyah Alwiyah, Fatmasari Sukesti, dan Ayu Noviani Hanum. 2020. “Kepatuhan Wajib Pajak Membayar PBB Kecamatan Arut Selatan.â€
Mandagi, Johan YusnE`WQidar Sunarti Arik Prasetya. “Pengaruh Faktor- Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Melakukan Pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkantoran.â€
I Putu Eka Adiputra dan Dewa Gede Wirama. 2017 “Pengaruh Kualitas Pelayanan Sanksi Perpajakan dan Kesadaran Wajib Pajak Pada Kepatuhan Wajib Pajak†E-Jurnal Akuntansi Universitas Udayana. Vol.18.1. Januari (2017): 588-615.
Vika Purnama .2018. “Pengaruh Nilai Jual Objek Pajak Terhadap Penerimaan Pajak Berdampak Pada Pendapatan Daerah.†21110019
Michael Wenzel. 2004. “AN ANALYSIS OF NORM PROCESSES IN TAX COMPLIAN.â€
Fransiska Dyah Ayu Chandra Kirana. 2016. “Pengenaan PBB Terhadap Masyarakat di Wilayah Kawasan Rawan Bencana III Merapi di Provinsi DIY Berdasarkan. Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah†Jurnal Hukum Universitas Atmajaya Yogyakarta.
I Wayan Sukada. 14 April 2015. “Bagaimana Menetapkan NJOP Tanah Secara Wajar.†Balai Diklat Keuangan Denpasar.
Neng Siti Rohmatul Wahda, Agus Bagianto, Yuniati. 2018. “Pengaruh Pajak Terhadap Kepatuhan Wajib Pajak dan Dampaknya Terhadap Efektivitas Penerimaan Pajak Penghasilan Badan.†VOL. 2 NO. 2 JANUARI - JUNI 2018 e-ISSN: 2621-5306 VOL. III NO. 1 JANUARI- JUNI 2018 p-ISSN: 2541-5255.
Kadek Eryn Mega Yanti, Anik Yuesti, Desak Ayu Sriary Bhegawati . Febuari 2021. “Pengaruh NJOP, Sikap, Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan SPPT Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan Dengan Sanksi Pajak Sebagai Variabel Moderasi di Kecamatan Denpasar Utara.†Jurnal Kharisma. Vol 3 No. 1, Febuari 2021
Internet :
https://datacenter.ortax.org/ortax/aturan/show/16029(Diakses 19/04/2022)
https://djpk.kemenkeu.go.id/attach/post-no-28-tahun-2009-tentang-pajak- daerah-dan-retribusi-daerah/UU-427-973- UU_28_Tahun_2009_Ttg_PDRD.pdf(Diakses 19/04/2022)
https://peraturan.bpk.go.id/Home/Details/167231/pergub-prov-dki-jakarta- no-17-tahun-2021
(Diakses 19/04/2022) http://pajak.sragenkab.go.id/index.php/pajak-bumi-bangunan-p2/
(Diakses 20/04/2022) https://bapenda.jakarta.go.id/berita/informasi-tentang-njop-pbbp2
(Diakses 20/04/2022) https://www.lamudi.co.id/journal/cara-menghitung-pbb/
(Diakses 20/04/2022) https://ppid.jakarta.go.id/laporan-keuangan-pemerintah-daerah
(Diakses 27/04/2022) https://www.kemenkeu.go.id/sites/default/files/pedoman_umum_pengelola an_pbb_p2.pdf
(Diakses 18/05/2022)
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
