Pengaruh tarif, sanksi, sosialisasi terhadap minat wajib pajak orang pribadi mengikuti pas-final di Surabaya

Prawiro, David Adi (2018) Pengaruh tarif, sanksi, sosialisasi terhadap minat wajib pajak orang pribadi mengikuti pas-final di Surabaya. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Pemerintah Indonesia yaitu Menteri Keuangan telah mengeluarkan program pajak yaitu pengungkapan aset secara sukarela dengan tarif final (PAS-Final) diatur dalam PMK No 165/03/2017 yang memberikan kesempatan bagi wajib pajak untuk dapat memanfaatkan program tersebut dengan mengungkapkan harta yang dimiliki secara keseluruhan dengan tarif final. Direktorat Jenderal Pajak meyakini terdapat banyak harta Wajib Pajak Indonesia disimpan di luar negeri yang belum dilaporkan. Hal tersebut tercermin pada Wajib Pajak melaporkan Surat Pernyataan Harta (SPH) lebih besar dari pada jumlah peserta yang mencapai 1.029.190. Penelitian ini bertujuan untuk mengetahui pengaruh dari tarif, sanksi, dan sosialisasi terhadap minat Wajib Pajak Orang Pribadi mengikuti kebijakan baru yang dikeluarkan pemerintah yaitu PAS-Final di kota Surabaya. Jenis Penelitian ini menggunakan metode kuantitatif. Populasi yang digunakan adalah Wajib Pajak Orang Pribadi dengan sampel sebesar 100 orang. Metode Analisis data menggunakan uji Asumsi klasik dan regresi linear berganda, R square, dan hipotesis. Hasil penelitian ini menunjukkan bahwa variabel tarif tidak memiliki pengaruh terhadap minat mengikuti PAS-Final, sedangan variabel sanksi dan sosialisasi memiliki pengaruh terhadap minat mengikuti PAS Final / The Government of Indonesia, (the Minister of Finance) has issued a tax program, namely the voluntary disclosure of assets with the final tax rate (PAS-Final) regulated in PMK No. 165/03/2017 which provides opportunities for taxpayers to be able to utilize the program by disclosing the overall assets owned by final rate. The Directorate General of Taxes believes that there are many Indonesian taxpayers' assets stored abroad that have not been reported. This was reflected in the Taxpayer reporting that the Statement of Assets was greater than the number of participants who reached 1,029,190. This study aims to determine the effect of tax rate, sanctions, and socialization on the interests of Individual Taxpayers to follow the new policy issued by the government, namely PAS-Final in the city of Surabaya. This type of research uses quantitative methods. The population used is an individual taxpayer with a sample of 100 people. Methods Data analysis using classical assumptions and multiple linear regression tests, R square, and hypotheses. The results of this study indicate from tax rate variable does not have an influence on the interest in following the PAS-Final, while the sanctions and socialization variables have an influence on the interest in following the voluntary disclosure of asset with the final tax rate

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