Pengaruh Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Kepatuhan Pajak Pertambahan Nilai (PPn) Pada KPP Pratama Jakarta Pasar Rebo Pada Tahun 2022
DOI:
https://doi.org/10.31334/jupasi.v5i2.4108Keywords:
Tax Examination, Tax Collection, Value-Added Tax ComplianceAbstract
One of the Primary Revenue Streams for the State is Value-Added Tax (VAT). However, revenue deficits often stem from taxpayer non-compliance with Tax Regulations. This study aims to explore how tax audits and collection procedures affect VAT compliance at the Jakarta Pasar Rebo Tax Office in 2022. Employing a Quantitative Approach, this study employs the Slovin formula for sample selection. Data collection involves distributing questionnaires via Google Form, sourced from the Jakarta Pasar Rebo Tax Service Office. The findings of this study indicate that (1) Tax Audits and Collections significantly Influence VAT Compliance at the Jakarta Pasar Rebo Tax Office in 2022, (2) The results of the hypothesis t-test show a significant influence. From the t-test results yielding 2.176 > t-table 2.03. Tax examination yields an Unstandardized value of 0.388 points, (3) In the t-test, the result of the F-statistic is 48.823 > f-table = 3.28, meaning that all independent variables together have an effect on the dependent variable, (4) The determination test results reveal an R ² value of 0.742, suggesting a robust simultaneous relationship among all variables, contributing to 74.2% of compliance. The remaining 25.8% variation is attributable to unexamined factorsReferences
. https://ejournals.umn.ac.id/index.php/A kun/article/view/139/111
. https://jaktimkota.bps.go.id/site/resultT ab https://datacenter.ortax.org/ortax/aturan/ show/12761
. https://jdih.kemenkeu.go.id/fulltext/200 0/19tahun2000uu.htm#:~:text=Penagihan%20Pajak%20adalah%20serangkaian %20tindakan,melaksanakan%20penyan deraan%2C%20menjual%20barang%2 0yang
. https://docs.google.com/forms/d/1JS07o6aAg7-fVzlvsDAx yuL0ZklOtsFNk8obHhjOxw/viewform ?edit_requested=true
. https://www.gramedia.com/literasi/admi nistrasipublik/#Apa_Fungsi_Administr asi_Publik
. https://pajak.go.id/id/pajak https://desadengok.gunungkidulkab.go.i d/first/artikel/3564-Mengenal- Pajakdan-Kepatuhan-Pajak- BagiMasyarakat#:~:text=Kepatuhan%2 0pajak%20(tax%20compliance)%20me rupakan,formal%20dan%20dan%20kep atuhan%20materiil
UNDANG-UNDANG.
. Undang-Undang No. 18 Tahun 2000, Pajak pertambahan nilai timbul karena dipakainya faktor-faktor produksi disetiap jalur Perusahaan dalam menyiapkan, menghasilkan, menyalurkan, dan memperdagangkan barang atau pelayanan jasa kepada para konsumen.
. Undang-undang KUP pasal 29 ayat 1, DJP berwenang melakukan pemeriksaan untuk menguji kepatuhan perpajakan wajib pajak serta untuk tujuan lain dalam rangka melaksanakan ketentuan peraturan perundang- undangan perpajakan.
. Undang-Undang Nomor 42 Tahun 2009, Pajak Pertambahan Nilai Barang dan Jasa dan PPnBM.
. Undang-undang KUP Pasal 1 angka 25 Nomor 28 Tahun 2007, pemeriksaan adalah serangkaian kegiatan menghimpun dan mengolah data, keterangan, atau bukti yang dilakukan secara objektif dan profesional berdasarkan standar pemeriksaan dalam hal menguji kepatuhan pemenuhan kewajiban perpajakan dan/atau untuk tujuan lain rangka menjalankan ketentuan peraturan perundang-undangan
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 Pajak Vokasi (JUPASI). 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 Pajak Vokasi (JUPASI), spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Pajak Vokasi (JUPASI) permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Pajak Vokasi (JUPASI) 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 Pajak Vokasi (JUPASI) will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Pajak Vokasi (JUPASI) will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Pajak Vokasi (JUPASI) will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Pajak Vokasi (JUPASI) 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.
