Penerapan Self Assessment, Pengetahuan Wajib Pajak, Pemeriksaan Pajak dan pada Kepatuhan Wajib Pajak
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Abstract
A B S T R A C T
Taxpayer compliance is influenced by several factors such as the application of self assessment, knowledge taxpayer and tax audit. The purpose of this study was to determine the effect of the application of self assessment and knowledge taxpayer to tax audit and its impact on tax compliance. The population in this study is the taxpayer Hotel and Restaurant in South Jakarta Administration City Region for period 2008 – 2012. The sample used in this study were 200 Hotel and Restaurant taxpayer. Methods of data analysis and path analysis with the help of software Lisrel 8.51. Qualitative data were collected through a questionnaire was converted into interval data through the transformation of MSI so it can be analyzed statistically. Statistical tests using path analysis test value obtained on the first sub structure testing result that directly and indirectly influence the implementation of self assessment, knowledge taxpayer to tax audits by 38.20% with positive direction. The second sub structure testing result that directly and indirectly influence the implementation of self assessment, knowledge taxpayer and tax audits on tax compliance of 60.45% with positive direction.
A B S T R A K
Kepatuhan Wajib Pajak sangat dipengaruhi oleh beberapa faktor diantaranya adalah penerapan self assessment, pengetahuan wajib pajak dan pemeriksaan pajak. Tujuan penelitian ini untuk mengetahui pengaruh penerapan self assessment dan pengetahuan Wajib Pajak terhadap pemeriksaan pajak dan dampaknya pada kepatuhan Wajib Pajak. Populasi dalam penelitian ini adalah Wajib Pajak Hotel dan Restoran di Wilayah Kota Administrasi Jakarta Selatan untuk periode 2008-2012. Sampel yang digunakan dalam penelitian ini sebanyak 200 Wajib Pajak Hotel dan Restoran. Metode analisis data menggunakan analisis deskripsi dan analisis jalur (Path Analysis) dengan bantuan software Lisrel 8.51. Data kualitatif yang dikumpulkan melalui kuesioner dikonversi menjadi data interval melalui transformasi MSI sehingga dapat dianalisis secara statistik. Hasil pengujian statistik menggunakan path analysis (analisa jalur) diperoleh nilai pada pengujian sub struktur pertama yaitu pengaruh langsung maupun tidak langsung penerapan self assessment dan pengetahuan Wajib Pajak terhadap pemeriksaan pajak sebesar 38,20% dengan arah yang positif. Hasil pengujian sub struktur kedua yaitu pengaruh langsung dan tidak langsung penerapan self assessment, pengetahuan Wajib Pajak dan pemeriksaan.
JEL Classification: H26
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