Pemanfaatan teknologi Informasi, Sosialisasi Pajak, Pengetahuan Perpajakan, dan Kepatuhan Pajak
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Abstract
A B S T R A C T
The taxpayer compliance in Indonesia to convey annual tax return is still low that only by 53.70% in 2012. This is one of the causes that tax revenues in Indonesia is still low. This study was conducted to test the effect of Utilization of Information Technology, socialization of taxes and Tax Knowledge on Tax compliance of individual taxpayer in The South Jakata Regional Office Directorate General of Taxation (DGT). This reaserch analyzed the questionnaires of primary data from 400 respondends of taxpayer. The testing of these variable using multiple regression analysis with SPSS version 21, with significance level of alpha 5%. The results showed that the Utilization of Information Technology, socialization of taxes and tax knowledge has positive influence and significant effect on tax compliance partially. While simultaneously affect on tax compliance. These findings contribute to the General of Taxation (DGT) can add as an alternative method to improve the taxpayer compliance. It can be concluded that tax compliance is affected by the utilization of information technology, socialization of taxes and tax knowledge and other variables not examined in this study.
A B S T R A K
Kepatuhan pajak Wajib Pajak di Indonesia dalam menyampaikan SPT tahunan masih rendah yaitu hanya sebesar 53,70 % pada tahun 2012. Hal ini merupakan salah satu penyebab masih rendahnya penerimaan pajak di Indonesia. Penelitian ini dilakukan untuk menguji secara empiris pengaruh Pemanfaatan Teknologi Informasi, Sosialisasi Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang ada di Kanwil DJP Jakarta Selatan. Penelitian ini menganalisis kuesioner dari data primer yang berasal dari jawaban responden sebanyak 400 Wajib Pajak. Pengujian variabel penelitian menggunakan analisis regresi berganda dengan program SPSS versi 21 dengan tingkat kesalahan 5%. Hasil penelitian menunjukan bahwa pemanfaatan tekhnologi informasi, sosialisasi pajak dan pengetahuan pajak berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak secara parsial. Sedangkan pengujian secara bersama- sama (simultan) berpengaruh terhadap kepatuhan pajak. Temuan ini dapat menambah kontribusi kepada DJP sebagai metode alternatif untuk meningkatkan kepatuhan Wajib Pajak. Dapat disimpulkan bahwa kepatuhan Wajib Pajak dipengaruhi oleh Pemanfaatan tekhnologi Informasi, Sosialisasi Pajak dan Pengetahuan Pajak dan variabel lain yang tidak diuji dalam penelitian ini.
JEL Classification: H20, K34
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