Pengaruh Pemberian Insentif Pajak, Pengetahuan Perpajakan, Kualitas Pelayanan dan Penerapan E- System Terhadap Kepatuhan Wajib Pajak Orang Pribadi Selama Pandemi Covid-19 ( Studi Kasus Terhadap Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Tange
DOI:
https://doi.org/10.32877/eb.v5i2.571
Keywords:
e-system implementation, individual taxpayer compliance, service quality, Tax incentives, tax knowledge
Abstract
A virus that started in the Chinese city of Wuhan and continued to spread until it finally entered Indonesia. Where the virus caused many impacts, especially in the economic field. So many companies are reducing employees and even closing their business because there is no more income received. as well as to make tax payments became hampered so that finally the government implemented several policies in paying taxes. until finally the researchers were interested in seeing the level of compliance of individual taxpayers in carrying out their tax obligations. Where in this study aims to determine whether the provision of tax incentives, tax knowledge, service quality and the application of e-systems has an effect or not on individual taxpayer compliance during the covid-19 pandemic. The independent variables used are tax incentives, tax knowledge, service quality and e-system implementation. The dependent variable used is individual taxpayer compliance. The population in this study are individual taxpayers who are registered at KPP Pratama, West Tangerang until November 2021. The method used in obtaining samples in this study is the purposive sampling method, where the sample produced is 100 people. and the data collection technique used in this study is quantitative, where the researcher uses a method to distribute questionnaires and see the responses of taxpayers in carrying out their tax obligations. which is then after the data is collected, then the data is processed using the SPSS Version 24 program. Based on the data generated in this study, it shows that variables such as tax incentives, tax knowledge, and the application of e-systems affect individual taxpayer compliance during the COVID-19 pandemic. 19, but the service quality variable has no effect on taxpayer compliance. individuals during this COVID-19 pandemic to carry out their tax obligations
Downloads
References
Aprilia, Eka. “Pengaruh Insentif Pajak, Kualitas Sumber Daya Manusia, Dan Kepuasan Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Sidoarjo.” Journal of Chemical Information and Modeling 53, no. 9 (2021): 1689–99.
Ariani, Marieta, and Rubiatto Biettant. “Pengaruh Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Dengan Variabel Intervening Kepuasan Wajib Pajak.” Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik 13, no. 1 (2019): 15. https://doi.org/10.25105/jipak.v13i1.4950.
Aryo, Prakoso, Wicaksono Galih, Iswono Sugeng, Puspita Yeni, and Dwi Kusumaningrum Sandhika, Cipta Bidhari Nurcahyaning. “PENGARUH KESADARAN DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK.” Jurnal Akuntansi Dan Ekonomi 4, no. 1 (2019): 18–31.
Cahyaputra siat, Christian, and Agus Arianto Toly. “Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Memenuhi Kewajiban Membayar Pajak Di Surabaya.” Jurnal Riset Akuntansi Dan Bisnis Airlangga 6, no. 2 (2016): 189–200.
Chindry, Retris Lasary. “Pengaruh Implementasi Layanan Samsat Keliling Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Di KB Samsat Kabupaten Ponorogo),” 2018, 1–81.
Herjawati, Etty, Dian Anggraeni, and Sabam Simbolon. “Pengaruh Penerapan Aplikasi Perpajakan Online Terhadap Tingkat Kepatuhan Dalam Memenuhi Kewajiban Perpajakan Di Tangerang.” Akuntoteknologi?: Jurnal Ilmia Akuntansi Dan Teknologi 13, no. 1 (2021): 1–14. https://jurnal.ubd.ac.id/index.php/akunto.
Kurniawan, Ahmad. “PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN, PERAN ACCOUNT REPRESENTATIVE, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI.” Thesis (Undergraduate), 2020.
Latief, Salman, Junaidin Zakaria, and Mapparenta. “Pengaruh Kepercayaan Kepada Pemerintah, Kebijakan Insentif Pajak Dan Manfaat Pajak Terhadap Kepatuhan Wajib Pajak.” Jurnal Analisa Akuntansi Dan Perpajakan 3, no. 3 (2020): 271–89. http://jurnal.fe.umi.ac.id/index.php/CESJ/article/view/581/425.
Putri, Buselvi One. “Pengaruh Tax Amnesty, Pengetahuan Perpajakan, Sosialisasi Perpajakan, Dan Ketegasan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Bengkalis” 1, no. (2018): 1–476.
Putri, Nanda. “Pengaruh Kualitas Pelayanan Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Polonia.” Universitas Medan Area, 2017. http://repository.uma.ac.id/handle/123456789/1685.
Rizki Indrawan, Bani Binekas. (2018). “Pemahaman Pajak Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak UKM Understanding of Taxes and Knowledge of Taxes on Compliance with SME Taxpayers.” Jurnal Riset Akuntansi Dan Keuangan, 2018, Pengaruh Pemahaman Pajak dan Pengetahuan Pajak Ter. https://ejournal.upi.edu/index.php/JRAK/article/view/14421/8434.
Safitri, Nur Diana, Arista Fauzi Kartika Sari. “PENGARUH PENERAPAN E-REGISTRATION, E-FILING DAN E-BILLING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA MALANG 2021.” E-JRA Vol. 10 No. 11 Agustus 2021 Fakultas Ekonomi Dan Bisnis Universitas Islam Malang 10, no. 11 (2021): 104–18.
Said, Saida, and Aslindah. “Pengaruh Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi.” FEB Universitas Muhammadiyah Makassar 1, no. 1 (2018): 29–39.
Saptutyningsih dan Setyaningrum. “Metode Penelitian,” 2019, 1–9.
Susanti, Niken Apriliana. “Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Sanksi Pajak, Dan Penerapan E-Samsat Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor” 5, no. 3 (2018): 35–37.
Takismen, Takismen, Shanti Larasati, Sri Rahayu, and Raihanka Haekal Fikri. “Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak.” Jurnal Manajemen Retail Indonesia 1, no. 2 (2020): 80–88. https://doi.org/10.33050/jmari.v1i2.1126.
Tambun, Sihar, and Ikhsan Muhtiar. “PENGARUH PENGETAHUAN PERPAJAKAN DAN PENERAPAN E-SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK YANG DI MODERASI OLEH TECHNOLOGY ACCEPTANCE MODEL,” 2019. http://journal.uta45jakarta.ac.id/index.php/MAP.
Tulenan, Rudolof A., and Jullie J. Sondakh. “PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BITUNG.” Jurnal Riset Akuntansi Going Concern 12, no. 2 (2017): 296–303.
Wahyuningsih, Tri. “Analisis Dampak Pemahaman Peraturan Perpajakan, Kualitas Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Preferensi Risiko Sebagai Variabel Moderasi.” Jurnal Sains, Akuntansi Dan Manajemen (JSAM) 1, no. 3 (2019): 192–241.
Wardani, Dewi Kusuma, and Rumiyatun Rumiyatun. “Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor.” Jurnal Akuntansi 5, no. 1 (2017): 15. https://doi.org/10.24964/ja.v5i1.253.
Wijiyanto, Gusti Fahmi Saputra. “Pengaruh Insentif Pajak, Sunset Policy Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak,” 2021. http://etheses.uin-malang.ac.id/id/eprint/30300.
Yosi Rizki Nabila. “DALAM PELAPORAN SPT ( Studi Empiris Pada Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Magelang ).” Yosi Rizki Nabila, 2020
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 eCo-Buss
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.