Pengaruh efektivitas dan efisiensi penerapan e-Faktur, sanksi PPN, dan pelayanan fiskus terhadap kepatuhan pengusaha kena pajak di Kota Surabaya = The effectiveness and efficiency of the application of e-invoice, vat sanctions, and tax authorities on compliance of taxable entrepreneur in the city of Surabaya

Kristiyuanto, Esperanza Erents (2020) Pengaruh efektivitas dan efisiensi penerapan e-Faktur, sanksi PPN, dan pelayanan fiskus terhadap kepatuhan pengusaha kena pajak di Kota Surabaya = The effectiveness and efficiency of the application of e-invoice, vat sanctions, and tax authorities on compliance of taxable entrepreneur in the city of Surabaya. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Pajak merupakan sumber penerimaan negara, salah satu jenis pajak yang berkontribusi besar terhadap penerimaan negara yaitu Pajak Pertambahan Nilai (PPN) yang sering ditemui dalam kehidupan sehari-hari. Namun adanya penggunaan faktur pajak fiktif, salah satunya di Kota Surabaya yang dapat merugikan negara sehingga DJP melakukan modernisasi sistem administrasi perpajakan untuk meningkatkan penerimaan negara maupun kepatuhan Pengusaha Kena Pajak (PKP). Adapun faktor-faktor yang dapat mempengaruhi kepatuhan PKP yaitu efektivitas & efisiensi penerapan e-Faktur, sanksi PPN, dan pelayanan fiskus. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari efektivitas & efisiensi penerapan e-Faktur, sanksi PPN, dan pelayanan fiskus terhadap kepatuhan PKP. Objek penelitian ini yaitu PKP yang dikukuhkan di Kota Surabaya sebelum 1 Juli 2014. Metode yang digunakan dalam pemilihan sampel adalah purposive sampling dengan jumlah responden sebanyak 114 orang PKP. Hasil dari penelitian ini dapat diketahui dengan menggunakan uji analisis regresi linear berganda yang menunjukkan bahwa efektivitas & efisiensi penerapan e-Faktur dan sanksi PPN berpengaruh terhadap kepatuhan PKP di Kota Surabaya, sedangkan pelayanan fiskus tidak berpengaruh terhadap kepatuhan PKP di Kota Surabaya / Taxes are a source of government revenues, one of a kind tax that contributes greatly to government revenues, is Value Added Tax (VAT) which is often found in daily life. However, the application of fictitious tax invoices, especially in Surabaya, it can highly prejudicial the government. Therefore, DJP has modernized the tax administration system to increasing the government revenue and compliance of Taxable Entrepreneur for VAT Purposes. The factors that can influence the compliance of Taxable Entrepreneur for VAT Purposes are the effectiveness & efficiency of e-invoice implementation, VAT sanctions, and tax authorities. This study aims to examine and analyze the effect of the effectiveness & efficiency of the e-invoice implementations, VAT sanctions, and tax authorities on Taxable Entrepreneur for VAT Purposes compliance. The object of this study is Taxable Entrepreneur for VAT Purposes strengthened in Surabaya before July 1, 2014. The method in this study used purposive sampling with a total of 114 Taxable Entrepreneur for VAT Purposes respondents. The results of this study used multiple linear regression analysis shows the effectiveness & efficiency of the application of e-invoice and VAT sanctions have a effect on Taxable Entrepreneur for VAT Purposes compliance in Surabaya, whereas the tax authorities have no effect on Taxable Entrepreneur for VAT Purposes compliance in Surabaya.

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