PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA LOKASI PUSAT BISNIS dan PERDAGANGAN DI KAWASAN TANJUNG PERAK SURABAYA

Haiwei Tjendraputra, Marini Purwanto, Teodora Winda Mulia

Abstract


Tax is the main source of State revenues that are used for government financing and development. However, nowadays many cases occurred in the field of taxation in terms of compliance related tax payments. Not only the State apparatus that acts to wayward against the payment of taxes, even personal taxpayers is also not uncommon for tax evasion. One of the ways that can be done to minimize such cases is through increased taxpayer compliance. This research aims to analyze the influence of modernization of tax administration sys-tem of the level of compliance of employers taxable. The independent variables are taken is the modernization of tax administration sys-tem which includes the organizational structure, service quality, facilities services using information technology, and the code of con-duct. The respondents of the research is that there is a taxable entrepreneur in the city of Surabaya. Sampling method using snowball sampling. Research on the data analysis techniques using multiple linear regression test, and the data obtained were processed using the SPSS statistical software. The results of this research indicate that the modernization of organizational structure of taxation and modernizing the service quality has no effect against a compliance level of taxable entrepreneur in the city of Surabaya. Whereas mod-ernization of the facilities services using information technologies and the modernization of the code of conduct compliance rate to taxa-ble entrepreneur in the city of Surabaya. This indicates that although there has been a renewal of the organizational structure and the quality of service from the tax office would not increase taxable bussinessman compliance.

Keywords


Compliance Tax Payers; The Modernization Of The Organizational Structure Of Taxation; Tanjung Perak

Full Text:

Untitled

References


Amijaya, G.R., 2010, Pengaruh Persepsi Teknologi Informasi, Kemudahan, Resiko Dan Fitur Layanan Terhadap Minat Ulang Nasabah Bank Dalam Menggunakan Internet Banking (studi pada nasabah bank BCA), Skripsi Universitas Diponegoro, Semarang.

Fasmi, L., dan F. Misra, 2012, Pengaruh Modernisasi Sistem Administrasi Perpajakan Terhadap Tingkat Kepatuhan Pengusaha Kena Pajak di Kantor Pelayanan Pajak (KPP) Pratama Padang, Simposium Nasional Akuntansi, Juni 2012.

Ghozali, I., 2013, Aplikasi Analisis Multivariate dengan Program IBM SPSS 21, Semarang: Badan Penerbit Universitas Diponegoro.

____________., 2007, Aplikasi Analisis Multivariate dengan Program IBM SPSS, Semarang: Badan Penerbit Universitas Diponegoro.

Handarani, T., 2009, Pengaruh Kualitas Pelayanan Pajak Terhadap Kepuasan Dan Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Jakarta Kebayoran Lama, Skripsi Universitas Pembangunan Nasional Verteran, Jakarta.

Keputusan Menteri Keuangan Nomor 33/PMK.03/2007, 2007, Kode Etik Pegawai di Lingkungan Direktorat Jenderal Pajak Departemen Keuangan, Menteri Keuangan Repubik Indonesia.

Keputusan Menteri Keuangan No.235/KMK.03/2003, 2003, Kriteria Wajib Pajak yang Dapat Diberikan Pengembalian Pendahuluan Kelebihan Pembayaran Pajak, Menteri Keuangan Republik Indonesia.

Nurdiansyah, I., 2012, Syarat Pemungutan Pajak, (http://ndeso-goblog.blogspot.com/2012/03/syarat-pemungutan-pajak.html, diunduh 29 Januari 2014).

Palupi, E., 2010, Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak Dan Penerimaan Pajak Penghasilan Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Jakarta Gambir Empat, Tesis Universitas Indonesia, Depok.

Pemerintah RI, 2007, Undang-Undang No. 28 tahun 2007 tentang Perubahan Ketiga atas Undang-undang No. 6 tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan, Jakarta

Prastyo, T., 2006, Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Layanan Relevansinya Terhadap Kinerja Perusahaan (Studi pada PT. Bank Negara Indonesia (Persero),Tbk Kanwil v Jawa Tengah dan DIY), Tesis Universitas Diponegoro, Semarang.

Rahayu, S., dan L.S. Ita, 2009, Pengaruh Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak (Survei atas Wajib Pajak Badan pada KPP Pratama Bandung X), Jurnal Akuntansi, Vol.1, No.2, November:119-138.

Rapina, J., dan Y. Carolina, 2011, Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Cibeunying), Jurnal Riset Akuntansi, Vol. 3, No.2 Oktober 2011.

Siegel, G., dan H. Ramanauskas., 1989, Behavioral Accounting, Ohio: South Western Publishing Co.

Sofyan, T.M., 2005, Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak di Lingkungan Kantor Wilayah Direktorat Jenderal Pajak Wajib Pajak Besar, Skripsi Sarjana Sekolah Tinggi Akuntansi Negara.

Waluyo., 2009, Perpajakan Indonesia, Edisi 9, Jakarta: Salemba Empat.

Ximenes, I.M., 2010, Pengaruh Kinerja Account Representative Terhadap Kepatuhan Formal Wajib Pajak Badan Pada Kantor Pelayanan Pajak Di Wilayah Kota Bandung, Skripsi Universitas Komputer Indonesia, Bandung.

Yuwana, B.T., 2009, Pendekatan Sosiologis sebagai Upaya Peningkatan Kepatuhan Wajib Pajak, (http://syifaasyifaa.blogspot.com/2009/07/kepatuhan-pajak.html, diunduh 29 Januari 2014).




DOI: https://doi.org/10.33508/jako.v6i2.2570

Copyright (c) 2020 Haiwei Tjendraputra, Marini Purwanto, Teodora Winda Mulia



Creative Commons License
Jurnal Akuntansi Kontemporer is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Publisher Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, Dinoyo 48A, Surabaya, 60265, East Java– Indonesia, Email: jako@ukwms.ac.id p-ISSN 2085-1189 e-ISSN 2685-9971