Faktor Penggelapan Pajak, Interaksi Fiskus dengan Wajib Pajak dan Kepatuhan Pajak di Kantor Pelayanan Pajak Pratama Bogor

  • Surono Surono
  • Nur Hidayat
DOI: https://doi.org/10.35838/jrap.2014.001.02.11
Abstract views: 615 | PDF downloads: 1375
Keywords: tax compliance, tax evasion factors and interactions with the tax authorities taxpayer

Abstract

ABSTRACT

This study influence of tax evasion and the interaction with the tax authorities on the tax compliance of taxpayers. The population in this study is the individual taxpayer (WPOP) in Bogor district. Sampling was done by the method of proportional sampling. The number of samples is determined 200. Primary data collection method used was by questionnaire (questioner). Data analysis tool used in this study is SEM with Lisrel 8:54. Results show that, the factors that significantly affect tax evasion on Tax compliance, interaction with the tax authorities Taxpayer significant effect on Tax compliance. Factors tax authorities of tax evasion and interaction with taxpayers collectively significant effect on tax compliance.

ABSTRAK

Penelitian ini bertujuan untuk menguji pengaruh faktor penggelapan pajak dan interaksi fiskus dengan wajib pajak terhadap kepatuhan pajak. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi (WPOP) yang ada di kabupaten Bogor. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 200 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode kuesioner. Alat analisis data yang digunakan dalam penelitian ini adalah structural equation modeling dengan Lisrel 8.54. Hasil analis menunjukkan faktor penggelapan pajak berpengaruh signifikan terhadap kepatuhan pajak, interkasi fiskus dengan wajib pajak berpengaruh signifikan terhadap kepatuhan pajak.

JEL Classification: H26

Published
2014-12-08
How to Cite
Surono, S., & Hidayat, N. (2014). Faktor Penggelapan Pajak, Interaksi Fiskus dengan Wajib Pajak dan Kepatuhan Pajak di Kantor Pelayanan Pajak Pratama Bogor. Jurnal Riset Akuntansi & Perpajakan (JRAP), 1(02), 136-148. https://doi.org/10.35838/jrap.2014.001.02.11
Issue
Vol 1 No 02 (2014)
Section
Articles

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