Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak pada KPP Pratama Lubuk Pakam

Marlina Marlina

doi:10.31575/jp.v2i2.82

Abstract

The purpose of this study was to empirically prove the influence of partially or simultan tax examination intensity, quality of service tax, taxpayer compliance, justice, knowledge and understanding of the taxpayer, the tax system, tax discrimination and the possibility of detection of cheating against the perception of taxpayers about tax evasion on KPP Pratama Lubuk Pakam.The population in this research is the whole personal person taxpayer listed on KPP Pratama Lubukpakam 2015 which amounted to 167,946 people by using the sample Slovin formula according to as much as 100 samples with a proportional random and accidental sampling. Data analysis techniques using multiple linear regression with t-test statistical test, F test and koeficien determination..The results of the study prove that simultan tax examination intensity, quality of service tax, taxpayer compliance, justice, knowledge and understanding of the taxpayer, the tax system, tax discrimination and the possibility of detection of deception effect significantly to taxpayer perceptions about tax evasion.Partially intensity inspection tax, taxpayer compliance, justice, and the possibility of cheating detected no effect on perception of taxpayers about tax evasion, the quality of service of significant negative effect against the taxpayer perceptions about tax evasion, while the knowledge and understanding of the taxpayer, the tax system as well as a significant positive effect of tax discrimination to taxpayer perceptions about tax evasion

Highlights

PENDAHULUAN Salah satu usaha untuk mewujudkan kemandirian suatu bangsa dalam pembiayaan pembangunan yaitu menggali sumber dana yang berasal dari dalam negeri berupa pajak
The results shows that intensity inspection tax, taxpayer compliance, justice, and the possibility of cheating detected no effect on perception of taxpayers about tax evasion, the quality of service of significant negative effect toward the tax payer perceptions about tax evasion, while the knowledge and understanding of the taxpayer, the tax system as well as a significant positive effect of tax discrimination to taxpayer perceptions about tax evasion
Hasil penelitian ini didukung oleh penelitian yang dilakukan oleh Hasibuan (2014) dan Sari (2015), bahwa diskriminasi perpajakan berpengaruh signifikan positif terhadap persepsi wajib pajak mengenai penggelapan pajak

Summary

METODE PENELITIAN Data dan Sampel

Populasi yang digunakan dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar pada KPP Pratama Lubuk Pakam pada tahun 2015 adalah berjumlah 167.946 orang. Penentuan sampel dilakukan dengan menggunakan rumus Slovin: Berdasarkan hasil perhitungan yang telah dilakukan sesuai rumus Slovin maka ditetapkan sampel akhir sebanyak 100 wajib pajak orang pribadi. Alasan pemilihan wajib pajak orang pribadi adalah karena jumlah wajib pajak orang pribadi jauh lebih banyak dari wajib pajak badan dan lembaga pemungut pajak. Teknik pengambilan sampel adalah secara accidental sampling yaitu menentukan sampel secara kebetulan sesuai kebutuhan, dan proporsi penentuan responden yang dijadikan sampel pada tiap kecamatan di kabupaten Deli Serdang dilakukan secara proporsional.

Operasional Variabel Penelitian

Skala Interval

Kepatuhan Wajb Pajak

Deteksi Kecurangan