Pengaruh Program Pengungkapan Sukarela (Tax Amnesty Jilid Ii) Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kpp Pratama Jakarta Menteng Satu)

Authors

  • Septia Imelda Institut Ilmu Sosial dan Manajemen STIAMI
  • Daryanto Hesti Wibowo Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/transparansi.v5i2.2712

Keywords:

Individual Taxpayer Compliance, Fiskus Service Quality, Voluntary Disclosure Program, Tax Amnesty, Tax Amnesty Volume II,

Abstract

The purpose of this study was to analyze the effect of the Voluntary Disclosure Program (Tax Amnesty Volume II) and the Quality of Fiscal Services on Individual Taxpayer Compliance. The method used in this study was a quantitative method with 100 taxpayer respondents registered at Menteng Small Tax Office One Jakarta through a random sampling method. The conclusions made in this study are that the Voluntary Disclosure Program (Tax Amnesty Volume II) and the Quality of Fiscal Services have a positive and significant effect on Individual Taxpayer Compliance at Menteng Small Tax Office One Jakarta.

Author Biography

Daryanto Hesti Wibowo, Institut Ilmu Sosial dan Manajemen STIAMI

Dr. Daryanto Hesti Wibowo, SE, Ak, MA

NIDN /NIP/NIDK : 0320107201

SINTA ID : 6191744

SINTA : https://sinta.ristekbrin.go.id/authors/detail?id=6191744&view=overview

Google Scholar : https://scholar.google.co.id/citations?user=JyYjAMAAAAAJ&hl=en

SCOPUS : https://www.scopus.com/authid/detail.uri?authorId=57203340054

References

Buku

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-------, (2020). Perpajakan: Konsep, Sistem, dan Implementasi. Bandung: Rekayasa Sains.

Jurnal

Abib, Agus Saiful et al. (2017). Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak (Tax Amnesty) Dalam Meningkatkan Kepatuhan Wajib Pajak. Physics Education, Nomor 1,VII, Hlm.1–18).

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Darmayani dan I Ketut Budiartha. (2020). Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi Universitas Udayana, Nomor 10, XXX.

Hayat, M. Anjar Nurul. (2021). Pengaruh Pengampunan Pajak Dan Kemudahan Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Jakarta Penjaringan. Jurnal Pajak Vokasi (Jupasi), Nomor 2, II, Hlm. 85–100.

Tambunan, Bonifasius H. (2021). Pelayanan Perpajakan dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Balige). Jurnal Riset Akuntansi Dan Bisnis, Nomor 1, XX1, Hlm. 107–118.

Nanda, A.A Istri Syania Vihira dan Naniek Noviari. (2020). Pengaruh Sosialisasi Terhadap Tax Amnesty Dengan Risiko Offshore Investment dan Kemudahan Prosedur Sebagai Pemoderasi. (t.t.).: Universitas Udayana. E-Jurnal Akuntansi, Nomor 2, XXX, Hlm. 277–92.

Widiiswa, Ryan Agatha Nanda et al,. (2021). Dampak Pandemi Covid-19 Terhadap Aktivitas Perpajakan (Penggunaan Layanan Daring, Intensitas Layanan Administrasi Pajak, & Perilaku Kepatuhan Pajak). Jurnal Kajian Ilmiah Perpajakan Indonesia (Scientax), Nomor 2, II, Hlm.160–178.

DOKUMEN

Indonesia. Undang-Undang Harmonisasi Peraturan Perpajakan No.11 tahun 2016 tentang Pengampunan Pajak.

Indonesia. Undang-Undang nomor 7 tahun 2021 tentang Harmonisasi Peraturan Perpajakan.

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Published

2022-12-23

Issue

Vol. 5 No. 2: Desember 2022

Section

Articles

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