Evaluasi Pelaksanaan Pemenuhan Kewajiban Pajak Orang Pribadi Tertentu Pada Kantor Pelayanan Pajak Pratama Pondok Aren
DOI:
https://doi.org/10.31334/trans.v2i1.421Keywords:
taxpayer awareness, knowledge of taxation, attitude of the taxpayer and taxpayer compliance.Abstract
Self assessment system of Indonesian taxation demands high level of taxpayers’ awareness and compliance in fulfilling tax liabilities in order to increase state revenue from taxation sector. The level of compliance could be increased through providing better service quality by the taxation office, which includes safety, comfort, and quick services, as well as law enforcement. This study is to determine whether there is influence understanding of tax laws, the tax rate and the principle of fairness on tax compliance, Micro, Small and Medium Enterprises after the enactment of Government Regulation No. 46 Year 2013.
Information and Communication Technology Utilization is influential to or delivered an impact on the increase of taxpayers’ obedience. this study uses descriptive types of qualitative research. Data has obtained by the interview for extensification and counseling, practitioners and tax academy as well as Business Development Service (BDS) participants in Kantor Pelayanan Pajak Pratama Pondok Aren. The result of this research indicates that the taxpayers’ awareness does not significantly influence on taxpayers’ compliance. Knowledge of taxation significantly affects on taxpayers’ compliance. Taxpayers’ attitudes significantly affect on taxpayers’ compliance.
References
Agustino, Leo. 2008. Dasar-Dasar Kebijakan Publik. Bandung. Alfabeta.
Abdul Rahman. 2010. Panduan Pelaksanaan administrasi Perpajakan untuk Karyawan, Pelaku Bisnis, dan Perusahaan. Bandung: Nuansa.
Abuyamin, Oyok. 2010. Perpajakan Pusat Dan Daerah. Bandung: Humaniora.
Abdul Wahab, Solichin 2008, Analisa Kebijaksanaan Dari Formulasi ke Implementasi Kebijakan Negara. Edisi Kdua. Jakarta: PT. Bumi Aksara.
Ahmadi, Nugroho .(2012). “Faktor-Faktor yang MempengaruhiIntellectul capital Disclousureâ€. Accounting Analysis journal.
Andreoni, James; Erard, Brian; dan Feinstein, Jonathan, 2015,2016, Tax Compliance, Journal of Economic Literature. Bappeda Kota Yogyakarta 2015, 2016.
Azmi, Anna A. Che and Kamala A.Perumal. 2008. Tax Fairness Dimension in an Asian Context: The Malaysian Perspective. International Review of Business Research Papers, Vol.4, Carolina.
Brotodiharjo, R Santoso. 2013. Pengantar Ilmu Hukum Pajak. Bandung: Rafika Aditama.
Carl J Federick Federick, Carl J. 1941. Kutipan Leo Agustino (2008) Public Policy. Chicago: The Univesity of Chicago Press.
Charles O. Jones, Aprilia. 2009. Manajemen Sumber Daya Manusia. Jakartami Aksara. Jakarta.
Devano, Sony dan Siti Kurnia Rahayu. 2006, Perpajakan Konsep, Teori dan Isue. Jakarta ; Kencana Prenanda Media Group.
Eddy Suryanto HP. 2013. Account Representative jembatan penghubung bagi kepatuhan wajib pajak. Jurnal Ekonomi dan Kewirausahaan Vol. 13, No. 2.
Ernest R. Alexander. (Published 2013 by Routledge). How Organizations Act Together. New York: Gordon and Breach Sciene Publishers SA
Goerge R.Terry. 2013. Prinsip-prinsip Manajemen, Jakarta. Bumi Aksara.
Gulo, Wilmar A., dan Wita J. Ernawati. (2011). Analisis Economic Value Added (EVA) dan Market Value Added (MVA) sebagai Alat Pengukur Kinerja Keuangan PT. SA. Jurnal Manajemen dan Organisasi, Vol. II, No. 2. Agustus.
Gunadi. (2005). Fungsi Pemeriksaan Terhadap Peningkatan Kepatuhan Wajib Pajak (Tax Compliance). Jurnal Perpajakan Indonesia.
Hadi, Samsul. 2011. Metode Riset Evaluasi. Yogyakarta. Lakbang Grafika.
Hutagaol, John. 2007. Perpajakan Isu-isu Kontemporer, Jakarta: Graha Ilmu.
Haula Rosdiana dan Edi Slamet Irianto, (2012) Pengantar Ilmu Pajak : Kebijakan dan Implementasi Di Indonesia, Jakarta : Rajagrafindo Persada.
Humdiana, dan Evi, Indrayani. 2006. Sistem Informasi Manajemen. Yogyakarta: Graha Ilmu. Jogiyanto.
International Accounting Standars Committee (IASC) IASC, AASB, dan APB No. 4
Jogiyanto. 2008. Metodologi Penelitian Sistem Informasi. Yogyakarta. CV Andi Offset
Kantor Pelayanan Pajak Pratama Pondok Aren , 2016 Inovasi UMKM Sahabat Pajak, Tangerang Selatan.
Kotler, Amstrong. 2001. Prinsip-prinsip pemasaran, Edisi keduabelas, Jilid 1. Jakarta: Erlangga.
Lubis, S., M. Harry, 2008, Konsumen dan Pasien, Yogyakarta.Liberty.
Mankiw, N. Gregory, 2004. Principles of Macroeconomics. Third Edition. Thomson South Western.
Moh. Zain. 2008. Manajemen Perpajakan. Jakarta: Salemba Empat.
Nurmantu, Safri 2005. Pengantar Perpajakan. Yayasan Obor Indonesia, Jakarta.
Norman, D. Nowak. 2007. Tax Admnistration Theory and Practice, Jakarta Salemba Empat.
Profi Bisnis UMKM Jakarta LPPI
P.J.A Andriani Dalam Buku Waluyo . 2009. Akuntansi Pajak .Jakarta. Salemba Empat.
Pandiangan, Liberti, 2008, Modernisasi dan Reformasi Pelayanan Perpajakan Berdasarkan Undang-Undang Terbaru, Jakarta .PT Elex Media Komputindo.
Purwanto, Erwan Agus dan Dyah Ratih Sulistyastuti. 2012. Implementasi Kebijakan Publik: Konsep dan Aplikasinya di Indonesia. Yogyakarta. Gava Media.
Rachmat Soemitro Rochmat Soemitro (2011). Asas dan Dasar Perpajakan . Bandung: Rafika Aditama.
Rivai, Veithzal. 2009. Manajemen Sumber Daya Manusia Untuk Perusahaan Dari Teori ke Praktik. Jakarta: Raja Grafindo Persada.
Rosdiana, Haula dan Edi Slamet Irianto. 2011. Panduan Lengkap Tata Cara Perpajakan di Indonesia. Jakarta: Visimedia Pustaka.
Scriven, M. (diakses 1 April 2011). Evaluation thesaurus (4th ed.). Newbury Park, CA: Sage. (www.hfrp.org. )
Solihin Abdul Wahab , 2008. Pengantar Analisis Kebijakan Publik. Malang. UPT Penerbitan Universitas Muhammadiyah, Malang.
Siti Kurnia Rahayu, 2010 .Perpajakan Indonesia : Konsep dan Aspek Formal, Yogyakarta : Graha Ilmu.
Sugiyono. 2009. Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Alfabeta.
Triandis, H.C. 1980. Attitudes and Attitudes Change. New York: John Willey and Sons Inc.
Wirawan. 2012. Evaluasi:Teori, Model, Standar, Aplikasi, dan Profesi. Depok PT Raja Grafindo Persada.
Winarno, Budi; 2014; Kebijakan Publik: Teori, Proses, dan Studi Kasus; Yogyakarta; Center of Academic Publishing Service (CAPS)
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in Transparansi : Jurnal Ilmiah Ilmu Administrasi By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-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
Transparansi : Jurnal Ilmiah Ilmu Administrasi spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Transparansi : Jurnal Ilmiah Ilmu Administrasi permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Transparansi : Jurnal Ilmiah Ilmu Administrasi 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. Transparansi : Jurnal Ilmiah Ilmu Administrasi will not be held liable for anything that may arise due to the author(s) internal dispute. Transparansi : Jurnal Ilmiah Ilmu Administrasi will only communicate with the corresponding author.
5. Miscellaneous
Transparansi : Jurnal Ilmiah Ilmu Administrasi will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Transparansi : Jurnal Ilmiah Ilmu Administrasi 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.
