THE INFLUENCE OF TAX SOCIALIZATION, TAX SANCTIONS, UNDERSTANDING OF TAX REGULATIONS AND TAX AWARENESS REGARDING TAXPAYER COMPLIANCE IN SURABAYA
Abstract
Tax is an obligation that must be carried out by every community as a taxpayer to meet state expenditure needs to improve people's welfare. However, there are still many taxpayers who are not aware of their tax compliance. So the aim of this research is to analyze the impact of Tax Socialization, Tax Sanctions, Understanding of Tax Regulations, and Tax Awareness on Taxpayer Compliance. The type of study is quantitative. The population was 100 Taxpayers by getting the sample using the Total Sampling method so that the sample size was 100 respondents Taxpayer in Surabaya. Research data includes primary data from distributing questionnaires and secondary data from the literature. The data analysis technique uses the SEM Partial Least Square test. The research results prove that Tax Sanctions and Tax Awareness have a significant positive impact on Taxpayer Compliance. Then, Tax Socialization and Understanding of Tax Regulations do not have a significant impact on Taxpayer Compliance in Surabaya.
Downloads
References
Agun, W. A. N. U., Datrini, L. K., & Amlayasa, A. A. B. (2022). Kepatuhan Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan Orang Pribadi. WICAKSANA: Jurnal Lingkungan Dan Pembangunan, 6(1), 23–31. https://doi.org/10.22225/wicaksana.6.1.2022.23-31
Annisah, C., & Susanti, S. (2021). Pengaruh pemanfaatan teknologi informasi, pengetahuan perpajakan, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi. Jurnal Pendidikan Akuntansi, 9(2), 262–272.
Arisandy, N. A. (2017). Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Bisnis Online Di Pekanbaru. Jurnal Ilmiah Ekonomi Dan Bisnis Unilak.
Arviana, N., & Indrajati, D. (2018). Faktor-faktor yang mempengaruhi kepatuhan wajib pajak orang pribadi. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 2(1), 146–154. https://doi.org/https://doi.org/10.24912/jmieb.v2i1.1745
Astrina, F., & Septiani, C. (2019). Pengaruh Pemahaman Peraturan Pajak, Sanksi Perpajakan, Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Wpop). Balance : Jurnal Akuntansi Dan Bisnis, Vol.4(No.2),595–606. https://doi.org/Https://Doi.Org/10.32502/Jab.V4i2.1 986
Devi, N., & Purba, M. A. (2019). Pengaruh sosialisasi perpajakan dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi. Scientia Journal: Jurnal Ilmiah Mahasiswa, 1(2), 1–10.
Firmansyah, A., Harryanto, & Trisnawati, E. (2022). Peran Mediasi Sistem Informasi Dalam Hubungan Sosialisasi Pajak, Sanksi Pajak, Kesadaran Pajak Dan Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Pajak Indonesia.
Fitriadi, F. (2022). Pengaruh Pemahaman Peraturan Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Badan Pada Kpp Pratama Makassar Utara. Jurnal Riset Perpajakan Vol. 1no. 1.
Khunaina, N., Ainul, K., & Susanti. (2021). Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Surabaya Wonocolo. Jurnal Pendidikan Ekonomi: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi, Dan Ilmu Sosial 15. ISSN 1907-9990. E-ISSN 2548-7175. Volume 15 Nomor 1. https://doi.org/DOI: 10.19184/jpe.v15i1.18004; 2021.
Machfuzhoh, A., & Refi, P. (2021). The Effect of Understanding Taxation Regulations, Tax Rates, Tax Sanctions, Tax Socialization, Fiscus Services and Online Services on The Level of Compliance with MSME Taxpayers. Jurnal Riset Akuntansi Terpadu, 14(1). https://doi.org/10.35448/jrat.v14i1.10416
Meutia, T., Sas, A. R., & Yani, R. (2021). Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Membayar Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di Kota Langsa. Jurnal Mahasiswa Akuntansi Samudra (JMAS), 2(3), 216–229.
Mulyati, Y., & Ismanto, J. (2021). Pengaruh Penerapan E-Filing, Pengetahuan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak pada Pegawai Kemendikbud. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 4(2), 139. https://doi.org/https://doi.org/10.32493/jabi.v4i2.y2021.p139-155
Nabila, A. (2020). The Effect of Taxpayer Awareness and Tax Sanctions on Compliance in Paying Land and Building Taxes. Amnesty Jurnal Riset Perpajakan, 04(01), 77–88. https://doi.org/10.2991/assehr.k.200407.031
Perdana, E. S., & Dwirandra, A. A. N. . (2020). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM. E-Jurnal Akuntansi, 30(6), 1458. https://doi.org/https://doi.org/10.24843/eja.2020.v30.i06.p09
Permana, F. T., & Susilowati2, E. (2021). Pengaruh Kesadaran Wajib Pajak Dan Pemahaman Wajib Pajak Terhadap Penerimaan Pajak Dengan Kepatuhan Wajib Pajak Sebagai Variabel Intervening Pada Kpp Pratama Surabaya Karang Pilang. Jimat (Jurnal Ilmiah Mahasiswa Akuntansi ) Universitas Pendidikan Ganesha, Vol: 12 No: 03.
Pink, B. (2022). Kebijakan tax amnesty jilid II tidak jadi jaminan tingkatkan kepatuhan wajib pajak.
Pradana, R. F., & Firmansyah, A. (2020). The role of prevention efforts in association between interactional fairness and taxpayer compliances intentions. International Journal of Scientific and Technology Research, 9(2), 3176–3186.
Pravasanti, Y. A., & Pratiwi, D. N. (2020). Pengaruh kesadaran, pemahaman, sanksi, dan pelayanan terhadap kepatuhan wajib pajak pada KPP pratama Surakarta (Seminar Nasional Sistem Informasi).
Pujilestari, H., Amrie, F., & Estralita, T. (2021). Peran kualitas pelayanan dalam kepatuhan wajib pajak orang pribadi: sosialisasi pajak dan sanksi pajak. Jurnal Wahana Akuntansi, 16(1), 36–51.
Putri, N. E. (2018). The Correlation Of Information Technology , Taxpayer Socialization , Taxpayer Knowledge And Taxpayer Compliance. JRAA, 6(2), 30–41.
Santika, E. (2023). Ini Rasio Kepatuhan Pelaporan SPT Pajak 2022, DJP Klaim Kenaikan pada 2023. Databook. Katadata. https://databoks.katadata.co.id/datapublish/2023/03/02/ini-rasio- kepatuhan-pelaporan-spt-pajak-2022-djp-klaim-kenaikan-pada-2023
Sekaran, U. (2013). Research Methods for Business. Salemba Empat.
Sembiring, L. J. (2021). Ternyata Cuma Segini Orang RI Patuhi Pajak, Kamu Termasuk? CNBC Indonesia.
Sesarista, N. (2020). Pengaruh pengetahuan perpajakan, kualitas pelayanan pajak, sosialisasi dan sanksi perpajakan terhadap kepatuhan wajib pajak dalam membayar PBB-P2 di kota Tangerang Selatan [Universitas Multimedia Nusantara].
Sujarweni, V. W. (2014). Metode Penelitian: Lengkap, Praktis, dan Mudah Dipahami. Yogyakarta. Pustaka Baru Press.
Tan, R., Hizkiel, Y. D., Firmansyah, A., & Trisnawati, E. (2021). Kepatuhan wajib pajak di era pandemi Covid19: kesadaran wajib pajak, pelayanan perpajakan, peraturan perpajakan. Educoretax, 1(3), 208–218. https://doi.org/https://doi.org/10.54957/educoretax.v1i3.35
Tan, Reynaldo, Yusak, D. H., Amrie, F., & Estralita, T. (2021). Kepatuhan Wajib Pajak di Era Pandemi Covid-19: Kesadaran Wajib Pajak, Pelayanan Perpajakan dan Peraturan Perpajakan. Educoretax, 1(3), 208–218.
Widyanti, Y., Erlansyah, D., Butar, S. D. R. B., & Maulidya, Y. N. (2021). Pengaruh Tingkat Pemahaman, Sanksi, Kesadaran Wajib Pajak, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. Journal Management, Business, and Accountingp-ISSN 2086-5090, e- ISSN: 2655-8262Vol. 20, No. 3,. https://doi.org/https://doi.org/10.33557/mbia.v20i3.1614
Yusdita, E. E. (2017). Studi Interpretif Untuk Memahami Perilaku Keengganan Menggunakan EBilling. Jurnal Akuntansi Dan Pendidikan, 6(1), 5–92. https://doi.org/Https://Doi.Org/Http://Doi.Org/10.25273/Jap.V6i1.1295
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 Internasional.
-
Articles published in Jurnal Bisnis Terapan are licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) license, which permits anyone to copy, transform, or redistribute articles for any lawful purpose in any medium, provided appropriate credit is given to the original author(s) and Jurnal Bisnis Terapan is recognized as its original publisher. A link to this license should also be provided. Any derivative work of an article published in Jurnal Bisnis Terapan must also be shared under the same (or compatible) license.
-
Both copyright and publishing rights on articles are retained by the respective author(s), without restrictions. Only a non-exclusive license is granted to Jurnal Bisnis Terapan to publish the article and identify itself as its original publisher.