Repository Universitas Pakuan

Detail Karya Ilmiah Dosen

Dinda Hawa, Yohanes Indrayono, Haqi Fadillah

Judul : PENGARUH PROGRAM TAX AMNESTY TERHADAP FAKTOR-FAKTOR YANG MEMENGARUHI KEMAUAN MEMBAYAR PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI PELAKU USAHA DI WILAYAH KPP PRATAMA KOTA/KAB BOGOR)

Abstrak :
Abstract

Taxes are the largest source of funding for the state infrastructure development, this requires the citizen participation for their implementation. This can be shown by the obedience and the willingness to pay taxes. Obedience is shown by the willingness of the taxpayer to register, have NPWP, calculate and pay taxes, and also report SPT. Each year the compliance ratio shows an increase, but the realization of SPT is far from the amount of the taxpayer that must submit SPT. This indicates that taxpayers do not have the factors of willingness to pay taxes, especially a lot of taxpayers who save and distribute their funds abroad. So the government issued tax amnesty policy to grow the state revenue, increase tax compliance and taxpayer's willingness to pay and report tax. This study aims to knowing and explaining the effect of tax amnesty program to the willingness of paying tax of the individual entrepreneur tax payers that registered at KPP Kota/Kabupaten Bogor. This study was a quantitative research that used primary data obtained through questionnaire distribution to 100 respondents who are individual entrepreneur tax payer in the city and/or district of Bogor wthe the sampling technique used in this study is convenience sampling or also known as accidental sampling. The data was analyzed by multiple regression using PLS 3.0 for student programs. The result showed that based on Ha accepted, it indicates that there is a positive influence between the tax amnesty program variable on the willingness of paying tax variables, that is tax amnesty has a positive effect on awareness of paying taxe, aknowledging and understanding of taxation regulation, good perception on tax system effectiveness, and tax sanction. This means that tax amnesty program responded positively by the increasing of willingness to pay taxes.

Tahun : 2018 Media Publikasi : jurnal nasional terakreditasi B

Kategori : Jurnal No/Vol/Tahun : 2 / 4 / 2018

ISSN/ISBN : 2502-3020

PTN/S : Universitas Pakuan Program Studi : AKUNTANSI

Bibliography :
Alm, J. (1998). Tax Policy Analysis: The Introduction of a Russian Tax Amnesty, International Center for Public Policy Working Working Paper from International studies Program, USA, Andrew Young School of Policy Studies Georgia State University, paper9806.

Badan Perencanaan Pembangunan Nasional. (2017). Realisasi Penerimaan Negara, https://www.bappenas.go.id/

Direktorat Jenderal Pajak. 2017. Tax Amnesty, www.pajak.go.id/content/amnesti-pajak Laporan Kinerja Ditjen Pajak 2016, http://www.pajak.go.id/sites/default/files/LAKIN%20DJP%202016.pdf

Hutasoit, G. (2017). Pengaruh Tax Amnesty terhadap Kepatuhan Wajib Pajak di Kota Palembang. Seminar Nasional Teknologi Informasi, Bisnis dan Desain 2017 Politeknik PalComTech. 12 Juli 2017.

Fajriah, Lily R. (2016). “Tax Amnesty Langkah Awal Transparansi Perpajakan”. Sindonews.com, 11 Agustus 2016.

Sukma, Nandha R. (2015), Analisa Faktor- faktor yang Mempengaruhi Kemauan Membayar Pajak. (Studi pada WPOP yang Memiliki Kegiatan Usaha di Semarang). Skripsi, Semarang, Universitas Diponegoro.

Lumanauw, N. (2016). “Jokowi: 6500 WNI Parkir Dana Besar di Luar Negeri”. Beritasatu.com, 14 Juli 2016.

Nugroho, E. (2016), Faktor-faktor yang Memengaruhi Kemauan Membayar Pajak Orang Pribadi yang Pekerjaan Bebas di KPP Pratama Yogyakarta. Skripsi, Yogyakarta, Universitas Negeri Yogyakarta.

Adi, P. dan Rantung, T. (2009). Dampak Program Sunset Policy terhadap Faktor-faktor yang Mempengaruhi Kemauan Membayar Pajak. (Studi pada Wajib Pajak Orang Pribadi Pelaku Usaha di Wilayah KPP Pratama Salatiga). Jurnal Riset dan Manajemen Akuntansi, Volume 02 Nomor 01, 35-44.

Sari, D., dkk. (2013). Value Relevance of Earnings to Explain Market Value of Firms: A Models Spesification Test. (Empirical Studi at Non-Finance Firms In BEI). Jurnal Akuntansi FE-UNIB, Volume 3 Nomor 2, 154-173.

Sukmana, Y. (2017). “Target Tax Amnesty Tak Tercapai, Ditjen Pajak Siap Beri Penjelasan”. Kompas.com, 01 April 2017.

Utami, Suci Sedya. (2016). “Tax Amnesty Ngotot Diterapkan karena Ada Uang Parkir Rp 4.000 Triliun di Luar Negeri”. Metrotvnews.com, 02 Maret 2016.

Undang-undang Republik Indonesia Nomor 16 Tahun 2009, Penetapan Peraturan Pemerintah Pengganti Undang-undang Nomor 5 Tahun 2008 Tentang Perubahan Keempat atas Undang-undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan, 2009.

Undang-undang Republik Indonesia Nomor 11 Tahun 2016, Pengampunan Pajak, 2016.

Wati, Dwi Retno. (2016). Pengaruh Tax Amnesty terhadap Faktor yang Memengaruhi Kemauan Membayar Pajak. (Studi Empiris pada Wajib Pajak Badan Hotel di Daerah Istimewa Yogyakarta). Skripsi, Yogyakarta, Universitas Muhammadiyah Yogyakarta.

URL : https://journal.unpak.ac.id/index.php/jiafe/issue/view/222

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Detail Karya Ilmiah Dosen

Dinda Hawa, Yohanes Indrayono, Haqi Fadillah

Judul	:	PENGARUH PROGRAM TAX AMNESTY TERHADAP FAKTOR-FAKTOR YANG MEMENGARUHI KEMAUAN MEMBAYAR PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI PELAKU USAHA DI WILAYAH KPP PRATAMA KOTA/KAB BOGOR)
Abstrak	:	Abstract Taxes are the largest source of funding for the state infrastructure development, this requires the citizen participation for their implementation. This can be shown by the obedience and the willingness to pay taxes. Obedience is shown by the willingness of the taxpayer to register, have NPWP, calculate and pay taxes, and also report SPT. Each year the compliance ratio shows an increase, but the realization of SPT is far from the amount of the taxpayer that must submit SPT. This indicates that taxpayers do not have the factors of willingness to pay taxes, especially a lot of taxpayers who save and distribute their funds abroad. So the government issued tax amnesty policy to grow the state revenue, increase tax compliance and taxpayer's willingness to pay and report tax. This study aims to knowing and explaining the effect of tax amnesty program to the willingness of paying tax of the individual entrepreneur tax payers that registered at KPP Kota/Kabupaten Bogor. This study was a quantitative research that used primary data obtained through questionnaire distribution to 100 respondents who are individual entrepreneur tax payer in the city and/or district of Bogor wthe the sampling technique used in this study is convenience sampling or also known as accidental sampling. The data was analyzed by multiple regression using PLS 3.0 for student programs. The result showed that based on Ha accepted, it indicates that there is a positive influence between the tax amnesty program variable on the willingness of paying tax variables, that is tax amnesty has a positive effect on awareness of paying taxe, aknowledging and understanding of taxation regulation, good perception on tax system effectiveness, and tax sanction. This means that tax amnesty program responded positively by the increasing of willingness to pay taxes.
Tahun	:	2018	Media Publikasi	:	jurnal nasional terakreditasi B
Kategori	:	Jurnal	No/Vol/Tahun	:	2 / 4 / 2018
ISSN/ISBN	:	2502-3020
PTN/S	:	Universitas Pakuan	Program Studi	:	AKUNTANSI
Bibliography	:	Alm, J. (1998). Tax Policy Analysis: The Introduction of a Russian Tax Amnesty, International Center for Public Policy Working Working Paper from International studies Program, USA, Andrew Young School of Policy Studies Georgia State University, paper9806. Badan Perencanaan Pembangunan Nasional. (2017). Realisasi Penerimaan Negara, https://www.bappenas.go.id/ Direktorat Jenderal Pajak. 2017. Tax Amnesty, www.pajak.go.id/content/amnesti-pajak Laporan Kinerja Ditjen Pajak 2016, http://www.pajak.go.id/sites/default/files/LAKIN%20DJP%202016.pdf Hutasoit, G. (2017). Pengaruh Tax Amnesty terhadap Kepatuhan Wajib Pajak di Kota Palembang. Seminar Nasional Teknologi Informasi, Bisnis dan Desain 2017 Politeknik PalComTech. 12 Juli 2017. Fajriah, Lily R. (2016). “Tax Amnesty Langkah Awal Transparansi Perpajakan”. Sindonews.com, 11 Agustus 2016. Sukma, Nandha R. (2015), Analisa Faktor- faktor yang Mempengaruhi Kemauan Membayar Pajak. (Studi pada WPOP yang Memiliki Kegiatan Usaha di Semarang). Skripsi, Semarang, Universitas Diponegoro. Lumanauw, N. (2016). “Jokowi: 6500 WNI Parkir Dana Besar di Luar Negeri”. Beritasatu.com, 14 Juli 2016. Nugroho, E. (2016), Faktor-faktor yang Memengaruhi Kemauan Membayar Pajak Orang Pribadi yang Pekerjaan Bebas di KPP Pratama Yogyakarta. Skripsi, Yogyakarta, Universitas Negeri Yogyakarta. Adi, P. dan Rantung, T. (2009). Dampak Program Sunset Policy terhadap Faktor-faktor yang Mempengaruhi Kemauan Membayar Pajak. (Studi pada Wajib Pajak Orang Pribadi Pelaku Usaha di Wilayah KPP Pratama Salatiga). Jurnal Riset dan Manajemen Akuntansi, Volume 02 Nomor 01, 35-44. Sari, D., dkk. (2013). Value Relevance of Earnings to Explain Market Value of Firms: A Models Spesification Test. (Empirical Studi at Non-Finance Firms In BEI). Jurnal Akuntansi FE-UNIB, Volume 3 Nomor 2, 154-173. Sukmana, Y. (2017). “Target Tax Amnesty Tak Tercapai, Ditjen Pajak Siap Beri Penjelasan”. Kompas.com, 01 April 2017. Utami, Suci Sedya. (2016). “Tax Amnesty Ngotot Diterapkan karena Ada Uang Parkir Rp 4.000 Triliun di Luar Negeri”. Metrotvnews.com, 02 Maret 2016. Undang-undang Republik Indonesia Nomor 16 Tahun 2009, Penetapan Peraturan Pemerintah Pengganti Undang-undang Nomor 5 Tahun 2008 Tentang Perubahan Keempat atas Undang-undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan, 2009. Undang-undang Republik Indonesia Nomor 11 Tahun 2016, Pengampunan Pajak, 2016. Wati, Dwi Retno. (2016). Pengaruh Tax Amnesty terhadap Faktor yang Memengaruhi Kemauan Membayar Pajak. (Studi Empiris pada Wajib Pajak Badan Hotel di Daerah Istimewa Yogyakarta). Skripsi, Yogyakarta, Universitas Muhammadiyah Yogyakarta.
URL	:	https://journal.unpak.ac.id/index.php/jiafe/issue/view/222