The perception of self-assessment system, tax knowledge and tax awareness toward tax compliance on individual taxpayers working at PT Pasar Swalayan Maju Bersama

Shelly, Sania (2021) The perception of self-assessment system, tax knowledge and tax awareness toward tax compliance on individual taxpayers working at PT Pasar Swalayan Maju Bersama. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is an important source of state revenue for the development of national growth and the well-being of the citizens. As an effect, the citizenry's compliance to pay taxes in Indonesia should be increased. To improve public tax compliance, a simple and efficient tax payment system, knowledge of the importance of paying taxes for state expenditure, and awareness of the function of paying taxes for the benefit of all Indonesian citizens are needed. Therefore, research is needed to evaluate the level of tax compliance using quantitative methods based on responses to a questionnaire distributed to PT. Pasar Swalayan Maju Bersama employees which is located in Medan. With the total population of 600, the sample obtained is 55 workers with a monthly income of more than IDR 4,500,000 under the tax regulations in Indonesia. The results of research and analysis using SPSS 25 show that using a self-assessment method to pay taxes and tax awareness have a significant impact on individual taxpayers' compliance, while knowledge of taxes partially does not affect on individual taxpayers' compliance. However, the self-assessment system, tax knowledge, and tax awareness overall have a significant effect on the compliance of individual taxpayers/Pajak merupakan sumber penerimaan negara yang sangat penting untuk peningkatan pembangunan nasional dan kesejahteraan rakyat. Karena itu, tingkat kepatuhan masyarakat di Indonesia dalam membayar pajak perlu ditingkatkan. Untuk meningkatkan kepatuhan masyarakat dalam membayar pajak diperlukan system pembayaran pajak yang mudah dimengerti dan efisien, pengetahuan akan pentingnya membayar pajak untuk pengeluaran Negara dan kesadaran akan fungsi dari membayar pajak untuk kepentingan semua masyarakat di Indonesia. Oleh karena itu, perlu dilakukan sebuah penelitian mengenai tingkat kepatuhan membayar pajak dengan menggunakan metode penelitian kuantitatif yang diambil dari jawaban para responden dalam kuesioner yang dibagikan kepada karyawan PT. Pasar Swalayan Maju Bersama yang berlokasi di Medan. Dengan populasi 600 dari total karyawan dan sampel yang diperoleh adalah 55 dari karyawan yang memiliki pendapatan sesuai dengan peraturan perpajakan di Indonesia yaitu diatas Rp. 4.500.000 perbulan. Dari hasil penelitian dan analisis dengan menggunakan SPSS 25 dapat dibuktikan bahwa penerapan pembayaran pajak dengan menggunakan self-assessment system dan kesadaran pajak mempengaruhi secara signifikan terhadap kepatuhan wajib pajak orang pribadi, sedangkan pengetahuan akan pajak secara parsial tidak mempengaruhi kepatuhan wajib pajak orang pribadi. Namun, Self-assessment system, pengetahuan pajak dan kesadaran pajak secara keseluruhan memberi pengaruh yang signifikan terhadap kepatuhan wajib pajak orang pribadi.

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