The impact of tax avoidance, tax sanctions and modernization of tax administration toward individual taxpayer compliance at kantor pelayanan pajak pratama Medan Polonia

Angelia, Angelia (2021) The impact of tax avoidance, tax sanctions and modernization of tax administration toward individual taxpayer compliance at kantor pelayanan pajak pratama Medan Polonia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes are the main income for the Indonesia, where the Indonesian citizen have to pay and report tax to the State which is used as the state revenue and expenditure budget. The tax function is to enter as much money as possible into the state treasury, which aims to finance all state expenditures and is also used for the welfare of the people. The purpose of this study was to examine the impact of tax avoidance, tax sanctions, and e-billing on individual taxpayer compliance at Kantor Pelayanan Pajak Pratama Medan Polonia. This research uses descriptive quantitative method. The population was taken from registered taxpayers at Kantor Pelayanan Pajak Pratama Medan Polonia with a research sample of 100 respondents using the accidental sampling method. Data obtained from respondents by distributing questionnaires. The data were analyzed by using multiple regression analysis and the results of the study show that the tax avoidance doesn’t partially give significant impact towards individual taxpayer compliance, while the tax sanctions and modernization of tax administration do partially give significant impact towards individual taxpayer compliance. However, tax avoidance, tax sanctions and modernization of tax administration simultaneously give significant impact toward taxpayers/Pajak merupakan pendapatan utama bagi negara Indonesia, dimana warga negara Indonesia harus membayar dan melaporkan pajak kepada negara yang digunakan sebagai anggaran pendapatan dan belanja negara. Fungsi pajak adalah memasukkan uang yang sebesar-besarnya ke dalam kas negara, yang bertujuan untuk membiayai seluruh pengeluaran negara dan juga digunakan untuk kesejahteraan rakyat. Tujuan penelitian ini adalah untuk menguji pengaruh penghindaran pajak, sanksi perpajakan, dan e-billing terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Medan Polonia. Penelitian ini menggunakan metode deskriptif kuantitatif. Populasi diambil dari wajib pajak terdaftar di Kantor Pelayanan Pajak Pratama Medan Polonia dengan sampel penelitian sebanyak 100 responden dengan menggunakan metode accidental sampling. Data diperoleh dari responden dengan menyebarkan kuesioner. Data dianalisis dengan menggunakan analisis regresi berganda dan hasil penelitian menunjukkan bahwa penghindaran pajak secara parsial tidak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi, sedangkan sanksi perpajakan dan modernisasi administrasi perpajakan secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi. Namun penghindaran pajak, sanksi perpajakan dan modernisasi administrasi perpajakan secara simultan memberikan pengaruh yang signifikan terhadap wajib pajak.

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