Determinan Kepatuhan Pajak pada Industri Jasa Konstruksi
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Abstract
A B S T R A C T
This study aims to determine the factors that affect tax compliance taxpayers and differences in tax revenue Income from the business sector construction services in Indonesia before and after the enactment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services (PP51 / 2008) Nomo and Government Regulation 40 Year 2009 on Amendment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services. Population of this research is the taxpayer company’s construction services business in Indonesia. Samples were analyzed 104 questionnaires. Determinants of tax compliance are lack of money, tax fairness perception, tax complexity, ignorance of tax due, and the probability of detected. The data quality test validity and reliability. Hypothesis testing is done to test structural models. The results showed that fairness in taxation, regulatory complexity, ignorance, and the possibility of disclosure of deviations is the deciding factor of tax compliance, while lack of money is not proven as a determinant of tax compliance.
A B S T R A K
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan perpajakan Wajib Pajak dan perbedaan penerimaan Pajak Penghasilan dari sektor usaha jasa konstruksi di Indonesia sebelum dan sesudah diundangkannya Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi (PP51/2008) dan Peraturan Pemerintah Nomo 40 Tahun 2009 Tentang Perubahan Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi. Populasi penelitian adalah wajib pajak perusahaan usaha jasa konstruksi Indonesia yang tergabung pada GAPENSI, GAPENRI, AKLI dan AKI, Wilayah DKI Jakarta Raya.. Sampel dianalisis sebanyak 104 kuesioner. Faktor-faktor penentu kepatuhan terdiri lack of money, tax fairness perception, tax complexity, ignorance of tax due, dan probability of detected. Uji kualitas data dilakukan dengan uji validitas dan reliabilitas. Pengujian hipotesis dilakukan dengan uji model structural. Hasil penelitian menunjukkan bahwa keadilan di bidang perpajakan, kompleksitas peraturan, ketidakpedulian, dan kemungkinan terungkapnya penyimpangan merupakan faktor penentu kepatuhan perpajakan, sementara kekurangan uang tidak terbukti sebagai determinan kepatuhan pajak.
JEL Classification: H20, K34
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