Pengaruh Penghasilan Wajib Pajak, Penerapan E-System Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Selama Pandemi Covid 19 (Studi Pada Kantor Pelayanan Pajak Pratama Kota Pangkalpinang Tahun 2020–2021)

Harfenas Situmorang(1*), Yunita Maharani(2)

(1) 
(2) STIE IBEK PANGKALPINANG
(*) Corresponding Author

Abstract


This study aims to determine the effect of Taxpayer Income, Application Of Tax E-System And Tax Knowledge On Taxpayer Compliance Of Personal Persons During The Covid-19 Pandemic (Study at the Pangkalpinang City Pratama Tax Service Office 2020-2021). This study uses quantitative methods. The population in this study were Individual Taxpayer which registered at KPP Pratama, Pangkalpinang. The sampling was conducted by Simple Random Sampling Method. The number of samples was determined by the researcher purposively with total of sample are 100 Individual Taxpayer. Data sources in this study use primary data with Quantitative Descriptive Method where the data collection were used in this study is survey methods with questionnaires as survey instrument. The data analysis technique used in this study is Multiple Linear Regression analysis tecniques. The results showed that Implementation of Taxpayer Income have a positive and significant effect on the level of Taxpayer Compliance. This is evidenced by the t-value greater than the table (2,591 > 1.984) at significant (0.011 < 0.05). Application Of Tax E-System have a positive and significant effect on the level of Tax Compliance. This is evidenced by the t-value greater than the table (3.371 > 1.984) at significant (0.001 < 0.05). Tax Knowledge have a positive and significant effect on the level of Taxpayer Compliance. This is evidenced by the t-value greater than the table (3,277 > 1.984) with a significant (0.001 < 0.05). Taxpayer Income, Application Of Tax E-System and Tax Knowledge have a positive and significant effect together on the Taxpayer Compliance Level. This is evidenced by the regression coefficient that is positive at 0.279; 0.396; 0.291 and Fcount greater than Ftable (108.501 > 2.70).

Keywords: Taxpayer Income, Application Of Tax E- System, Tax Knowledge, Individual Taxpayer Compliance



Article metrics

Abstract views : 126 | views : 33

Full Text:

PDF (Bahasa Indonesia)

References


Amalia, Rizki Fitri. 2016. “Pengaruh Penerapan E-Filing Terhadap Tingkat Kepatuhan Penyampaian Spt Tahunan Pajak Penghasilan Wajib Pajak Orang Pribadi Dengan Pelayanan Account Representative Sebagai Variabel Intervening Di Kota Palembang”. Jurnal Ilmiah Orasi Bisnis – Volume 15 Bulan Mei 2016 ISSN 2085-1375.

Ghozali, Imam. 2011. “Aplikasi Analisis Multivariate Dengan Program SPSS”. Semarang: Badan Penerbit Universitas Diponegoro.

Kuncoro, Mudrajad. 2013. Metode Riset Untuk Bisnis dan Ekonomi. Edisi 3. Jakarta: Erlangga.

Rahayu, Siti Kurnia. 2017. Perpajakan Konsep dan Aspek Formal. Bandung: Rekayasa Sains.

Resmi, Siti. 2019. Perpajakan Teori dan Kasus Edisi 4. Jakarta: Salemba Empat.

Sugiyono. 2016. Metode Penelitian Kuantitatif Kualitatif dan Kombinasi (Mixed Methods). Bandung: Alfabeta.

Sumarsan, Thomas. 2017. Perpajakan Indonesia Edisi Kelima. Jakarta: Indeks.

Wardani, D.K,. dan Rumiyatun, 2017. Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor, dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus WP PKB roda empat di Samsat Drive Thru Bantul). Jurnal Akuntansi, Vol. 5 No. 1.

Ermawati, N. 2018. Pengaruh Religiusitas, Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Stie Semarang. 10(1).

Larasati & Binekas Dan Said & Aslindah, F.S, 2018. Pengaruh Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Kondisi Keuangan Sebagai Variabel Moderasi. Skripsi. Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya

Pengaruh Penerapan E-System Perpajakan Dan pengetahuan Perpajakan Wajib Pajak Pada Kepatuhan Wpop. E- Jurnal Akuntansi,

Santoso (2017) Dalam Fatmala, Linda. 2013. Pengaruh Penerapan E-System Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Madya Palembang. Skripsi. Fakultas Ekonomi, Universitas Iba Palembang




DOI: https://doi.org/10.35314/iakp.v4i1.3287

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Harfenas Situmorang, Yunita Maharani




This Journal has been listed and indexed in :


View My Stats
Editorial Office :
Pusat Penelitian dan Pengabdian kepada Masyarakat
 Politeknik Negeri Bengkalis 
Jl. Bathin alam, Sungai Alam Bengkalis-Riau 28711 
E-mail: iakp@polbeng.ac.id
www.polbeng.ac.id