The impact of taxation knowledge, tax sanction and implementation of e-filing toward taxpayer compliance at KPP Pratama Medan Kota

Jingga, Clarin (2021) The impact of taxation knowledge, tax sanction and implementation of e-filing toward taxpayer compliance at KPP Pratama Medan Kota. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is Indonesia’s primary source of revenue and has an important role in developing the country itself. As Indonesia implements self-assessment system which gives taxpayers the authority in determining the amount of tax payable by themselves, taxpayers are expected to have tax compliance and be responsible in fulfilling their tax obligations. The objective of this research is to evaluate the impact of taxation knowledge, tax sanction and implementation of e-Filing simultaneously toward taxpayer compliance at Tax Office (KPP) Pratama Medan Kota. This research is done in quantitative approach by using IBM SPSS Statistics v.25 application. The research data were obtained from 40 individual taxpayers at KPP Pratama Medan Kota by using accidental sampling method and by distributing questionnaires. The writer used multiple linear regression in analyzing the research data. The result of this research shows that taxation knowledge, tax sanction and implementation of e-Filing simultaneously have an impact toward taxpayer compliance at KPP Pratama Medan Kota. Taxation knowledge, tax sanction and implementation of e-Filing partially have a positive and significant impact toward taxpayer compliance with a value of 0.650, 0.491 and 0.266. Moreover, the result also shows that Taxpayer Compliance (Y) is influenced by Taxation Knowledge (X1), Tax Sanction (X2) and Implementation of e-Filing (X3) by 86.8%. The remaining is influenced by 13.2% which is by other factors which are not included in this research./ Pajak merupakan sumber pendapatan utama Indonesia dan mempunyai peran penting dalam membangun negara. Karena Indonesia menerapkan sistem self-assessment yang memberikan kewenangan kepada wajib pajak untuk menentukan sendiri besarnya pajak yang terutang, maka wajib pajak diharapkan memiliki kepatuhan pajak dan bertanggung jawab dalam memenuhi kewajiban perpajakannya. Penelitian ini bertujuan untuk mengevaluasi pengaruh pengetahuan perpajakan, sanksi perpajakan dan penerapan e-Filing secara simultan terhadap kepatuhan wajib pajak di Kantor Pelayanan Pajak (KPP) Pratama Medan Kota. Penelitian ini dilakukan dengan pendekatan kuantitatif dengan menggunakan aplikasi IBM SPSS Statistics v.25. Data penelitian diperoleh dari 40 wajib pajak orang pribadi di KPP Pratama Medan Kota dengan menggunakan metode accidental sampling dan dengan menyebar kuesioner. Penulis menggunakan regresi linier berganda dalam menganalisis data penelitian. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan, sanksi perpajakan dan penerapan e-Filing secara simultan berpengaruh terhadap kepatuhan wajib pajak di KPP Pratama Medan Kota. Pengetahuan perpajakan dan sanksi perpajakan secara parsial berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan nilai 0,650 dan 0,491. Sedangkan penerapan e-Filing secara parsial berpengaruh positif terhadap kepatuhan wajib pajak dengan nilai 0,266. Selain itu, hasil penelitian juga menunjukkan bahwa Kepatuhan Wajib Pajak (Y) dipengaruhi oleh Pengetahuan Perpajakan (X1), Sanksi Perpajakan (X2) dan Penerapan e-Filing (X3) sebesar 86,8%. Sedangkan sisanya sebesar 13,2% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.

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