Pengaruh kepemilikan NPWP terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak Pratama Manado

Aditya Dama, David Paul Elia Saerang, Hendrik Gamaliel

Abstract


Income tax can be used for various functions of determining policies related to income. Taxpayer compliance is strongly influenced by the ownership of a country's NPWP because if a Taxpayer is not compliant it will cause reduced tax revenue. The object of this research is the Income Taxpayer which is limited to the Corporate Income Taxpayer in the city of Manado. The purpose of this study is to determine whether NPWP ownership has an effect on tax compliance at the Manado Primary Tax Service Office. In conducting this research a statistical analysis tool is used that is simple linear regression analysis and is strengthened by testing the hypothesis that is the t test. The results showed the regression model obtained was Y = 10.895 + 0.299 X. The constant a of 10.895 gives the sense that if the Income Tax Audit is perceived to be constant or equal to zero (0), then the magnitude of Taxpayer Compliance is 10.895 units. Furthermore, the value of b which is a regression coefficient of variable X (NPWP ownership) of 0.299 means that if NPWP ownership has increased by one (1) unit, then the amount of income tax increase has increased or increased by 0.299 units assuming the other variables are fixed or constant. Taxpayers compliance (Y) got contribution from NPWP (X) ownership factor of 6.6%, while the rest was explained by other variables not included in this study. Thus it is known that NPWP ownership has no significant effect on increasing taxpayer compliance.


Keywords


tax-payers; compliance; NPWP; income tax

Full Text:

PDF

References


Dharmayanti, N., & Humayroh, S. A. (2019). Pengaruh NPWP dan sanksi perpajakan terhadap kepatuhan wajib pajak (Studi Kasus Civitas Akademika Universitas Islam Syekh-Yusuf Tangerang). Ekonomi Bisnis, 25(1), 32-46. https://doi.org/10.33592/jeb.v25i1.286

Diana, A., & Setiawati, L. (2009). Perpajakan Indonesia. Yogyakarta: Penerbit Andi.

Gunawan, N. A. (2016). Pengaruh Kepemilikan NPWP, Pengetahuan Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada KPP Pratama Bandung Bojonagara). Skripsi: Universitas Kristen Maranatha. https://repository.maranatha.edu/21667/

Ernawati, E., Yuniati, Y., & Rustandi, R. (2019). Pengaruh pengetahuan pajak dan kepemilikan NPWP terhadap kepatuhan wajib pajak orang pribadi melalui religiusitas sebagai variabel intervening. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(2), 121-133. http://journal.stiemb.ac.id/index.php/mea/article/view/178

Jannata, R. A., Nurhayati, N., & Halimatusadiah, E. (2019). Pengaruh kewajiban kepemilikan NPWP dan pemeriksaan pajak terhadap ukuran penerimaan pajak penghasilan badan (Survey pada seluruh petugas pajak di Kantor Pelayanan Pajak Pratama Soreang). Kajian Akuntansi, 20(1), 58-64. https://doi.org/10.29313/ka.v21i2.4502

Mardiasmo. (2011). Perpajakan, Edisi Revisi. Yogyakarta: Penerbit Andi.

Pamber, S. (2016). Pengaruh kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak terhadap penerimaan pajak (Studi pada Kantor Pelayanan Pajak Pratama Pekanbaru Tampan). Jurnal Mahasiswa Prodi Akuntansi Fakultas Ekonomi, 2(2), 1-14. http://e-journal.upp.ac.id/index.php/akfekon/article/view/968

Peraturan Menteri Keuangan (PMK) Nomor 101/PMK.010/2016 tentang Penyesuaian Besarnya Penghasilan Tidak Kena Pajak.

Resmi, S. (2014). Perpajakan Teori dan Kasus Edisi 4. Jakarta: Salemba Empat.

Riesvie, A. (2016). Pengaruh kemanfaatan NPWP, pemahaman wajib pajak, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Batu. Skripsi: Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Malang. http://akuntansi.fe.um.ac.id/en/index.php/2016/08/30/pengaruh-kemanfaatan-npwp-pemahaman-wajib-pajak-kualitas-pelayanan-dan-sanksi-perpajakan-terhadap-kepatuhan-wajib-pajak-orang-pribadi-di-kpp-pratama-batu/

Simanungkalit, A., Poputra, A., & Runtu, T. (2015). Pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak terhadap penerimaan pajak (Studi Kasus pada KPP Pratama Bitung). Going Concern : Jurnal Riset Akuntansi, 10(4), 1-9. https://doi.org/10.32400/gc.10.4.10514.2015

Tansuria, B. I. (2010). Pokok-Pokok Ketentuan Umum Perpajakan, Edisi Pertama. Yoyakarta: Graha Ilmu.

Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan.

Waluyo dan Ilyas, W. B. (2009). Perpajakan Indonesia. Jakarta: Salemba Empat.

Yuliyanti, C. D. (2018). Pengaruh kemanfaatan NPWP, pemahaman wajib pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak (Studi Kasus UMKM di Kota Surakarta). Skripsi: Program Studi Akuntansi Jurusan Pendidikan Akuntansi Fakultas Ekonomi Universitas Negeri Yogyakarta. http://eprints.uny.ac.id/62164/1/R.%20A.%20CITRA%20DEWI%20YULIYANTI.pdf




DOI: https://doi.org/10.32400/iaj.26638

Refbacks





Copyright (c) 2019 Aditya Dama, David Paul Elia Saerang, Hendrik Gamaliel

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

PENERBIT:

PROGRAM STUDI PENDIDIKAN PROFESI AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS SAM RATULANGI

Jl. Kampus Bahu - Manado, Sulawesi Utara, Indonesia 95115


   

 

 

 

 

 

 

 

Garuda - Garba Rujukan Digital

garuda garba rujukan digital

Garuda - Garba Rujukan Digital

garuda garba rujukan digital

Indonesia Onesearch

Indonesia Accounting Journal

Indonesia Accounting Journal (IAJ)

Indonesia Accounting Journal (IAJ) is a double blind peer-reviewed journal that is published by the Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk), Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles written in either Indonesian or English languages in the fields of accounting or finance studies.

Indonesia Accounting Journal

Indonesia Accounting Journal (IAJ) is double peer reviewed journal which published by Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not under consideration or published to other publishers for twice a year.

Indonesia Accounting Journal

Scilit is a centralized platform for all published research literature, articles with a DOI or in PubMed are indexed within hours

Indonesia Accounting Journal (Online)

Title proper: Indonesia Accounting Journal. Original alphabet of title: Basic roman Subject: Dewey : 657 Subject: Accountancy Publisher: Manado: Prodi.