Pengaruh Kepatuhan Wajib Pajak, Insentif Pajak dan Efektivitas Sistem Perpajakan Terhadap Penerimaan Pajak di Kantor Pelayanan Pajak Madya Dua Jakarta Utara
Abstract
Berdasarkan pengamatan di lapangan diketahui bahwa pada sistem pelaporan pajak seperti e-SPT, wajib pajak masih banyak mengalami kesulitan. Disamping banyak komponen yang harus diisi, panduan yang diberikan masih kurang detail. Ada kebutuhan untuk panduang pelaporan pajak online diberikan tutorial berupa video. Akibatnya, meskipun ada sistem yang memfasilitasi pelaporan pajak, karena banyaknya kesulitan pada hal-hal teknis mengakibatkan wajib pajak tetap harus mendatangi KPP Madya Dua Jakarta Utara untuk mendapatkan panduan secara langsung. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kepatuhan wajib pajak, insentif pajak dan efektivitas sistem perpajakan secara bersama-sama terhadap penerimaan pajak di KPP Madya Dua Jakarta Utara. Populasi dalam penelitian ini adalah wajib pajak badan di KPP Madya Dua Jakarta Utara sebanyak 1.252 orang wajib pajak dan jumlah sampel yang diambil dengan menggunakan rumus slovin kelonggaran 10% maka jumlah sampel yang diperoleh sebanyak 92 orang wajib pajak badan yang terdaftar pada tahun 2023. Berdasarkan hasil pengolahan data menggunakan program statistik SPSS ver. 25.0, terbukti variabel kepatuhan wajib pajak (X1), insentif pajak (X2), dan efektivitas sistem perpajakan (X3) secara bersama-sama berpengaruh positif dan signifikan terhadap penerimaan pajak (Y). Hasil uji yang ditunjukkan dengan nilai Fhitung sebesar 31,398, sedangkan besarnya Ftabel dengan derajat bebas (df) 3 dan 88 pada α (0,05) sebesar 2,708. Dengan demikian nilai Fhitung (31,398) > F tabel (2,708). Ini berarti H0 ditolak dan konsekuensinya H1 diterima, maka kepatuhan wajib pajak, insentif pajak, dan efektivitas sistem perpajakan secara bersama-sama berpengaruh positif dan signifikan terhadap penerimaan pajak di KPP Madya Dua Jakarta Utara dan persentase pengaruh variabel wajib pajak, insentif pajak, dan efektivitas sistem perpajakan terhadap penerimaan pajak adalah sebesar 52,1% dan sisanya sebesar 47,9% dipengaruhi oleh variabel lain yang tidak dimasukkan kedalam model.
Kata Kunci: Kepatuhan; Insentif; Efektivitas Sistem; Penerimaan
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