PENGARUH PENGETAHUAN PAJAK DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA JAKARTA SAWAH BESAR SATU TAHUN 2023
DOI:
https://doi.org/10.31334/jiap.v5i2.4722Abstract
This study discusses Tax Knowledge and Tax Audit. The purpose of this study is to analyze the effect of Tax Knowledge and Tax Audit on Taxpayer Compliance. The research method used is a quantitative approach. The population in this study were effective Taxpayers in 2023 at the Jakarta Sawah Besar Satu Tax Office. The population of individual taxpayers in 2023 was 1,101 Taxpayers. The number of samples in this study was 92. The data analysis methods used included instrument testing, classical assumption testing, and hypothesis testing. Based on the results of the study, it is known that Tax Knowledge has a significant effect with a t count of 6.396, Tax Audit has a significant effect with a t count of 2.772. The results of the F (Simultaneous) test show an F count of 20.274 with a significance value of 0.000 <0.05 so that the hypothesis of Tax Knowledge and Tax Audit on Taxpayer Compliance is accepted. The simultaneous effect is 31.3%.References
BUKU :
Abdillah, Leon Andretti, dkk. 2021. Metode Penelitian dan Analisis Data Comprehensive. Cirebon: Insania.
Abdul Halim., Icuk Rangga Bawono., & Amin Dara. 2016. Perpajakan Konsep, Aplikasi, Contoh, dan Studi Kasus. Edisi 2. Jakarta: Salemba Empat.
Anwar Pohan, Chairil. (2018). Pajak Internasional. Jakarta: Gramedia Pustaka Utama.
Diana Sari. 2016. Konsep Dasar Perpajakan. Bandung: Refika Aditama. Dwiyanto, Agus. 2006. Mewujudkan Good Governance Melalui Pelayanan Publik. Yogyakarta: Gadjah Mada University Press. Cetakan kedua
Ghozali, I. (2018). “Aplikasi Analisis Multivariate Dengan Pogram IBM SPSSâ€Edisi Sembilan.Semarang:Badan Penerbit Universitas Diponegoro
Mardiasmo. (2016). Perpajakan Edisi Revisi Tahun 2016.Yogyakarta:Penerbit Andi.
Mardiasmo. 2018. PerpajakanEdisi Terbaru. Andi : Yogyakarta. Nawawi, Ismail. 2009. Prilaku Administrasi Kajian Teori dan Praktis.
Nugroho, Riant. 2021. Kebijakan Publik: Dari Jenis Hingga Arti Penting.Indonesia: Elex Media Komputindo.
Ovan dan Saputra, Andika. 2020. CAMI: Aplikasi Uji Validitas dan Reabilitas Instrumen Penelitian Berbasis Web. Sulawesi Selatan: Yayasan Ahmar Cendekia Indonesia.
Pakpahan, Fernando Andrew dkk. 2021. Metodologi Penelitian Ilmiah.Yogyakarta: Yayasan Kita Menulis.
Pohan, C. A. (2016). Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis. Jakarta: PT Gramedia.
Pohan, Chairil Anawar. 2019. Manajemen Pajak Korporat Kemaritiman Berbasiskan Konsep dan Strategi Tax Planning. Jakarta: PT. Gramedia Pustaka Utama
Pohan, Chairil Anwar, 2017. Pembahasan Komprehensif Pengantar Perpajakan Edisi 2 Teori dan Konsep Hukum Pajak. Jakarta: Mitra Wacana Media.
Purnomo, Rochmat A. 2017. Analisis Statistik Ekonomi dan Bisnis dengan SPSS. Ponorogo: CV. WADE GROUP.
Rahayu, Siti Kurnia. 2017. Perpajakan (Konsep dan Aspek Formal).Bandung: Rekayasa Sains.
Rahman, Mariati. 2017. Ilmu Administrasi. Makassar: CV. Sah Media. Resmi, S. (2019). Perpajakan Teori dan Kasus Edisi 11. Jakarta: Salemba Empat.
Revida, Erika dkk. 2020.Teori Administrasi Publik.Yayasan Kita Menulis. Rohana Thaiher dan Makmur. (2017). Ilmu Administrasi Negara. Yogyakarta: Rajawali Press.
Rohayati, Yeti & Suipto, Bambang. 2020. Kebijakan Publik di Era Digitalisasi. Sumatera Barat: CV. Insan Cendekia Mandiri.
Sawir, Mohammad. 2022. Ilmu Administrasi di Segala Bidang. Bandung: CV. Media Sains Indonesia.
Siti Kurnia Rahayu, 2017, Perpajakan Konsep dan Aspek Formal, Bandung: Rekayasa Sain.
Siti Kurnia Rahayu, 2017, Perpajakan Konsep dan Aspek Formal, Bandung Rekayasa Sains
Sjamsiar, Sjamsuddin Indradi. 2016. Dasar Dasar Dan Teori Administrasi Publik. Malang: Kelompok Intrans Publishing.
Sore, Uddin B. 2017. Kebijakan Publik. Makassar: CV. Sah Media. Subroto, Gatot. 2020. Pajak & Pendanaan Peradaban Indonesia.Indonesia: PT Elex Media Komputindo.
Sugiyono (2016). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta.
Sugiyono, (2021). METODE PENELITIAN KUANTITATIF KUALITATIF dan R&D (M.Dr. Ir. Sutopo, S.Pd (ed); ke2 ed).
Sugiyono, 2018. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: CV. Alfabeta.
Sugiyono. (2012). Metode Penelitian Kuantitatif, Kualitatif, dan R&D.Bandung: Alfabeta
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.
Sugiyono. (2018). Metode Penelitian Kombinasi (Mixed Methods).Bandung: CV Alfabeta.Surabaya: ITSPers.
Sutha, Diah W. 2019. Biostatistika. Malang: Media Nusa Creative.
Tarjo. 2021. Metode Penelitian Administrasi. Aceh: Syiah Kuala University Press.
Thian, Alexander. 2021. Dasar-Dasar Perpajakan. Yogyakarta: ANDI. Widodo. 2017. Metodologi Penelitian Populer & Praktis. Jakarta: Rajawali Pers.
Wijaksana, Wildan K. 2020. Regresi Linear Untuk Prediksi Jumlah Pengunjuing Terhadap Jumlah Petugas Dalam Menentukan Penjadwalan Penjagaan. Indonesia: CV. Kreatif Industri Nusantara
Wijaya, Suparna. 2021. Pajak Penghasilan atas Giveaway. Indramayu: Penerbit Adab.
JURNAL :
Annisa Putrinur’aini, Dyah Pravitasari. (2022). “Pengaruh Pengetahuan Pajak, Pemeriksaan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA). Vol. 7, No. 3, Agustus 2022; Halaman 499-507.
Alya Nazifah (2020). “Pengaruh Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajakâ€. Fakultas Ekonomi dan Bisnis Universitas Brawijaya. JOM Fekon Vol. 4 No. 1 (Febuari) 2020.
Diana Eka Putri, Dokman Marulitua Situmorang. (2023). Pengaruh Pengetahuan Pajak, Pemeriksaan Pajak, Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Era Digital. Media Akuntansi Perpajakan ISSN (E): 2527-953X. Vol. 8, No. 1 Juni 2023 Hal. 1-7.
Latofah, Nunung, & Dwikora Harjo. "Analisis Tax Awareness Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Bekasi Barat." Jurnal Pajak Vokasi (JUPASI) 2.1 (2020): 52-62.
Lianty, M., Hapsari, D. W., & Kurnia, K. (2017). Pengetahuan Perpajakan, Sosialisasi Perpajakan, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak. Jurnal Riset Akuntansi Kontemporer, 9(2), 55-65.
Sunarto, S., & Muhammad, A. (2018). Pengaruh Pemeriksaan Pajak, Penagihan Pajak, Dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Studi Kasus Pada Kpp Pratama Raba Bima Tahun 2012-2015. Akuntansi Dewantara, 2(1), 37-45.
Zulkarnain, Z., & Iskandar, E. A. (2019). Kepatuhan Wajib Pajak Melalui Pengetahuan Perpajakan dan Kepercayaan pada Pemerintah. Cakrawala Repositori IMWI, 2(1), 87-99.
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.
