PENGARUH PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS DI KABUPATEN PEMALANG)
DOI:
https://doi.org/10.31942/jafin.v3i2.11702Abstract
This research aims to analyze the influence of tax understanding and taxpayer awareness on individual taxpayer compliance. The research was conducted in Pemalang Regency. It is hoped that this research will be able to provide information, references, and input for the Directorate General of Taxes in order to increase taxpayer compliance. This research uses primary data. The population in this research is individual taxpayers in Pemalang Regency. The sampling technique used purposive sampling, which was then based on the criteria and calculations of the Slovin formula to determine 100 individual taxpayers. Observations, interviews, and questionnaires were used to collect data in this research. Data analysis was carried out using multiple linear regression tests, which were processed using the SPSS 25 program. The results of this research indicate that understanding taxation partially has a positive effect on individual taxpayer compliance, taxpayer awareness partially has a positive effect on individual taxpayer compliance.
Keywords, Taxpayer Awareness, Taxpayer Compliance, Taxation Understanding
References
Ajzen. “The Theory of Planned Behaviour, Organizational Behaviour and Human Decision Processes†50 (1991).
Bara, Amsiana, and Lintas Parlindungan. “Pengaruh Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Kantor Pelayanan Pajak Pratama Jakarta Cakung Satu).†Jurnal Akuntansi Fakultas Ekonomi Universitas Borobudur 11 (2017): 3.
Carolina, V. Pengetahuan Pajak. Jakarta: Salemba Empat, 2009.
Fadhillah, Muhammad Bagoes Santriawan. “Analisis Pengaruh Pengetahuan Pajak, E-Filing, Dan Kesadaran Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pekerja Lepas Di Freelancer Indonesia.†Akuntansi, Universitas Islam Indonesia, Yogyakarta, 2022.
Handayani, Henni Rahayu, and Tri Devi Setianingrum. “Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, Penerapan E-Filing, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pribadi KPP Pratama Cimanggis.†SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, and Business 5 (2022). https://ojspustek.org/.
Mardiasmo. Perpajakan. Edited by Andy. Revisi. Yogyakarta, 2016.
Nafiah, Zumrotun, and Warno. “Pengaruh Sanksi Pajak, Kesadaran Wajib Pajak Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan (Studi Kasus Pada Kecamatan Candisari Kota Semarang Tahun 2016).†Jurnal STIE SEmarang 10, no. 91 (2018).
Nazwah, Hilmawan, and Nera Marinda Machdar. “Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Religiusitas Sebagai Variabel Pemoderasi (Studi Empiris Pada KPP Pratama Pondok Gede).†Journal of Creative Student Research (2023).
Prof. Dr. Sugiyono. METODE PENELITIAN KUANTITATIF, KUALITATIF, DAN R&D. Bandung: ALFABETA,cv, 2016.
Ridhotin, Nabilla Fatma, and Lilis Ardini. “Pengaruh Pemahaman Perpajakan, Sanksi Perpajakan, Kemudahan Pajak Terhadap Kepatuhan Wajib Pajak UMKM.†Jurnal Ilmu dan Riset Akuntansi 11 (2022). http://jurnalmahasiswa.stiesia.ac.id/.
Schaw, Fife, Sheeran P, and Norman P. “Simulating Behaviour Change InterventionsBased on the Theory of Planned Behaviour:Impacts on Intention and Action:Impact on Intention and Action.†British Journal of Social Psychology 46 (2007): 43–68.
Siti Kurnia Rahayu. Perpajakan Indonesia : Konsep Dan Aspek Formal. Yogyakarta: Graha Ilmu, 2010.
Umniyah, Alfiyatul, Firdha Rahmiyanti, Khoirul Anwar, and Fajar Ad. “The Effect of E-Filling and E-Billing Systems Implementation on Taxpayer Compliance with Understanding of the Internet as a Moderating Variable†(2020).
Undang-Undang Republik Indonesia. “Undang Undang Republik Indonesia Nomor 28 Tahun 2007.†Jakarta, 2007.
Widyawati, Febriana Eka. “Pengaruh Sikap, Norma Subjektif, Dan Kontrol Keperilakuan Terhadap Kepatuhan Wajib Pajak Pada UMKM Di Wilayah Kabupaten Pemengkasan Dengan Niat Sebagai Variabel Moderasi.†Sekolah Tinggi Ilmu Ekonomi Perbanas (2019): 3.
