Analisis pengaruh kebijakan insentif Pajak, layanan e-filling, sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi Kota Surabaya di masa pandemi covid-19

Prayoga, Vivian Natalivea (2022) Analisis pengaruh kebijakan insentif Pajak, layanan e-filling, sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi Kota Surabaya di masa pandemi covid-19. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Pendapatan Pajak mengalami penurunan terutama pada tahun 2020, dikarenakan krisis ekonomi akibat Covid-19. Dimana salah satu faktor pendapatan pajak berasal dari kepatuhan wajib pajak dalam melaporkan dan membayar pajaknya setiap tahunnya. Kepatuhan wajib pajak di Indonesia masih terbilang cukup rendah sehingga membuat pemerintah mengalami kesulitan. Pada akhirnya pemrintah mengeluarkan berbagai macam kebijakan dengan upaya meningkatkan kepatuhan wajib pajak tersebut. Adapun faktor-faktor yang mempengaruhi kepatuhan wajib pajak tersebut antara lain yaitu dengan adanya kebijakan insentif pajak, layanan E-Filling, serta sosialisasi perpajakan. Populasi dalam penelitian ini adalah para Wajib Pajak Orang Pribadi yang terdaftar di Kota Surabaya dengan menggunakan purposive sampling. Data yang diperoleh dalam penelitian ini merupakan data primer yang berasal dari kuesioner online. Metode analisis yang digunakan dalam penelitian ini adalah uji Pilot, uji Validitas, uji Reliabilitas, uji Normalitas, uji Multikolinearitas, uji Heterokedastisitas, Analisis Regresi Linear Beganda, uji Koefesien Determinasi (Adjusted R2), uji F dan uji t. Hasil dari penelitian ini menunjukan bahwa adanya kebijakan insentif pajak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di Kota Surabaya. Layanan E-Filling berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di Kota Surabaya. Sosialisasi Perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di Kota Surabaya / Tax revenue decreased especially in 2020, due to the economic crisis due to Covid-19. Where one of the factors of tax revenue comes from taxpayer compliance in reporting and paying taxes every year. Taxpayer compliance in Indonesia is still quite low, making the government experience difficulties. In the end, the government issued various policies in an effort to increase taxpayer compliance. The factors that influence taxpayer compliance include tax incentive policies, E-Filling services, and tax socialization. The population in this study is the individual taxpayers registered in the city of Surabaya using purposive sampling. The data obtained in this study are primary data derived from online questionnaires. The analytical methods used in this research are Pilot test, Validity test, Reliability test, Normality test, Multicollinearity test, Heteroscedasticity test, Multiple Linear Regression Analysis, Coefficient of Determination test (Adjusted R2), F test and t test. The results of this study indicate that the existence of a tax incentive policy has a significant effect on the compliance of individual taxpayers registered in the city of Surabaya. E-Filling services have a significant effect on the compliance of individual taxpayers registered in the city of Surabaya. Tax socialization has a significant effect on the compliance of individual taxpayers registered in the city of Surabaya.

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