The modern tax administration system and the effect to the taxpayer compliance in KPP Pratama Medan Belawan

Halim, Enrico (2022) The modern tax administration system and the effect to the taxpayer compliance in KPP Pratama Medan Belawan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The tax has an important role as a source of state income and a stimulus for economic growth. The tax is used by the government in financing development for the benefit of all people. In Indonesia, the government implements a self-assessment system where taxpayers are given the confidence to calculate, report, and pay their taxes. The aspect of compliance is the most fundamental thing in this taxation system. However, the tax ratio in Indonesia continues to decrease every year and never reaches the target where this affects state income. So the government continues to encourage the Indonesian taxpayers to comply with their tax obligations. The objective in this research is to know the modern tax administration system in KPP Pratama Medan Belawan. The research data were obtained from questionnaires distributed to 45 individual taxpayers registered at the KPP Pratama Medan Belawan by using the convenience sampling method. The method to analyze the data in this research is through descriptive statistics method, data quality testing, and hypothesis testing. This data analysis method was conducted by using the Statistical Package for the Social Science version 26. The result of this research shows that the modern tax administration system influences tax compliance either partially or simultaneously./Pajak memiliki peran penting sebagai sumber penerimaan negara dan penggerak pertumbuhan ekonomi. Pajak digunakan oleh pemerintah dalam membiayai pembangunan untuk kepentingan seluruh rakyat. Di Indonesia, pemerintah menerapkan sistem self-assessment dimana wajib pajak diberi kepercayaan untuk menghitung, melaporkan dan membayar pajaknya sendiri. Aspek kepatuhan merupakan hal yang paling mendasar dalam sistem perpajakan ini. Namun rasio pajak di Indonesia terus menurun setiap tahunnya dan tidak pernah mencapai target dimana hal ini berdampak pada penerimaan negara. Sehingga pemerintah terus mendorong wajib pajak Indonesia untuk mematuhi kewajiban perpajakannya. Tujuan dalam penelitian ini adalah untuk mengetahui modernisasi sistem administrasi pajak dan pengaruh terhadap kepatuhan wajib pajak di KPP Pratama Medan Belawan. Data penelitian diperoleh dari kuesioner yang disebarkan kepada 45 wajib pajak orang pribadi yang terdaftar di KPP Pratama Medan Belawan dengan menggunakan metode convenience sampling. Metode analisis data dalam penelitian ini adalah melalui metode statistik deskriptif, pengujian kualitas data dan pengujian hipotesis. Metode analisis data ini dilakukan dengan menggunakan Statistical Package for the Social Science (SPSS) versi 26. Hasil penelitian menunjukkan bahwa modernisasi sistem pajak administrasi berpengaruh signifikan terhadap kepatuhan wajib pajak baik secara parsial maupun simultan.

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