PENGARUH PERSEPSI TRANSPARANSI ALIRAN DANA PAJAK, KUALITAS PELAYANAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK DI KPP PRATAMA SAWAHAN SURABAYA
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Keywords:
Tax Payer’s Perception, Tax Transparency, Service Quality, Tax Penalty, Tax Compliance
Abstract
Low tax compliance in Indonesia is still an obstacle for the government, especially tax officers. As a result, Indonesia’s tax ratio in 2017 is still at 11%. Factors affecting tax compliance then become an interesting topic for government, academics, or public in general. Moreover, with a number of tax scandals emerging in past years, government has to work hard to regain public’s good view on taxations. Therefore, the goal of this study is to find out whether perception of tax transparency, service quality, and tax penalty affect tax compliance. Data from this study is gained from questionnaires given to 100 individual tax payers who are registered and effective in Kantor Pelayanan Pajak Pratama Sawahan Surabaya and then analyzed with multiple linear regression analysis.
The result from F-test and t-test shows that perception of tax penalty is the only variable with significant and negative effect to tax compliance, while perception of tax transparency and perception of service quality have no significant positive effect on tax compliance. Despite that, the three variables together have an effect on tax compliance, although they’re only able to explain 6.5% of tax compliance.
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Boy, D. dan Siringoringo, H. 2015. Analisis Pengaruh Akuntabilitas dan Transparansi Pengelolaan Anggaran Pendapatan dan Belanja Sekolah (APBS) terhadap Partisipasi Orang Tua Murid. Jurnal Ekonomi Bisnis No. 12 Vol. 14.
Burnett, M. Tsang, S. Studer, S. dan Welford, R. 2008. Measuring Trust in Government : A Hong Kong Perspective. International Public Management Review, Volume 9 Issue 2.
Cummings, R. G., Martinez-Vazquex, J., McKee, M., dan Torgler, B. 2009. Tax Morale Affects Tax Compliance : Evidence From Surveys and An Artefactual Field Experiment. Journal of Economic Behavior & Organization Vol. 70, Issue 3.
Dartini, G. A. A. S., dan Jati, I, K.2016. Pemahaman Akuntansi, Transparansi, dan Akuntabilitas pada Kepatuhan Wajib Pajak Badan. E-Jurnal Akuntansi Universitas Udayana Vol. 17.3.
Doerrenberg, P. 2015. Does The Use of Tax Revenue Matter for Tax Compliance Behavior?. Economics Letters 128, pg 30 – 34.
Doran, M. 2009. Tax Penalties and Tax Compliance. Georgetown University Law Center.
Harjanto, S. A. 2017. Cek Kemana Alokasi Pajak yang Anda Bayarkan. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20171115153441-78-255825/cek-kemana-alokasi-pajak-yang-anda-bayarkan/ (diakses 15 November 2017)
Hutagaol, J. Winarno, M. M. dan Pradipta, A. 2007. Strategi Meningkatkan Kepatuhan Wajib Pajak. Akuntabilitas vol. 6, No. 2.
Jiminez, P. dan Iyer, G.S. 2016. Tax Compliance in A Social Setting : The Influence of Social Norms, Trust in Government, and Perceived Fairness on Taxpayer Compliance. Elsevier Ltd.
Lee, W. H., dan Cheng, C. C. 2017. Less is More : A New Insight for Measuring Service Quality of Green Hotels. International Journal of Hospitality Management.
Li, Z., Ouyang, X., Du, K., dan Zhao, Y. 2017. Does Government Transparency Contribute to Improved Eco-Efficiency Performance? An Empirical Study of 262 Cities in China. Energy Policy.
Mahfud, Arfan, M., dan Abdullah, S. 2016. Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Membayar Pajak dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Badan (Studi Empiris pada Koperasi di Kota Banda Aceh). Jurnal Megister Akuntansi Pascasarjana Universitas Syiah Kuala.
Ningsih, H. T. K. dan Rahayu, S. 2015. Pengaruh Kemanfaatan NPWP, Pemahaman Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak di KPP Pratama Medan Kota. Syariah Paper Accounting FEB UMS.
Obid, S. N. S. 2004. The Influence of Penalties on Taxpayers’ Compliance : A Comparison of The Theoretical Models. IIUM Journal of Economics and Management 12, no. 1.
Oh, H. dan Hong, J. H. 2012. Citizen’s Trust in Government and Their Willingness-To-Pay. Economics Letters 115 p. 345-347.
Patmasari, E., Trimurti, dan Suhendro. 2016. Pengaruh Pelayanan, Sanksi, Sisten Perpajakan Kesadaran Wajib Pajak, Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan di Desa Tirtosuworo, Giriwoyo, Wonogiri. Seminar Nasional IENACO.
Pranata, P. A. dan Setiawan, P. E. 2015. Pengaruh Sanksi Perpajakan, Kualitas Pelayanan, dan Kewajiban Moral pada Kepatuhan Wajib Pajak. E-Jurnal Universitas Udayana 10.2.
Rudolph, T. J. 2009. Political Trust, Ideology, and Public Support For Tax Cuts. The Public Opinion Quarterly, Vol. 3, No. 1.
Savitri, E. dan Musfialdy. 2015. The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Serevice Quality as Mediating Variable. Procedia – Social and Behavioral Sciences 219, pg 682 – 687.
Septarini, D. F. 2015. Pengaruh Pelayanan, Sanksi, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Merauke. Jurnal Ilmu Ekonomi dan Sosial, Volume VI No.1.
Setyawati, E. 2013. Faktor-Faktor yang Mempengaruhi Kemauan untuk Membayar Pajak Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas.
Setyonugroho, H. dan Sardjono, B. 2013. Factors Affecting Willingness to Pay Taxes on Individual Taxpayers at Pratama Surabaya Tegalsari Tax Office. The Indonesian Accounting Review, Volume 3, No. 1.
Sumianto dan Kurniawan, H. 2015. Pengaruh Pemahaman Akuntansi dan Ketentuan Perpajakan serta Transparansi dalam Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Usahawan pada UKM di Yogyakarta. MODUS Vol. 27 (I).
Swistak, A. 2015. Tax Penalties in SME Tax Compliance.
Torgler, B. 2003. Tax Morale : Theory and Empirical Analysis of Tax Compliance.Universität Basel
Utama, A. 2017. Bisakah Indonesia ‘Keruk Pajak’ Rp600 Triliun dari WNI di Singapura?. BBC Indonesia. http://www.bbc.com/indonesia/indonesia-40583613 (diakses 27 November 2017)
Utama, I. W. M. 2011. Pengaruh Kualitas Pelayanan, Sanksi Perpajakan dan Biaya Kepatuhan terhadap Kepatuhan Wajib Pajak.
Wilson, J. D. 2014. Tax Havens in A World of Competing Countries.CESifo DICE Report 4/2014.
Yunus, N., Ramli, R., dan Abu Hassan, N. S. 2017. Tax Penalties and Tax Compliance of Small Medium Enterprises (SMEs) in Malaysia. International Journal of Business, Economics and Law, Vol. 12, Issue 1.
Published
2018-03-01
Section
Bidang Akuntansi (AK)
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