Abstract
This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.
Highlights
Abstrak: Penelitian ini bertujuan untuk menguji dan menganalisis faktor yang mempengaruhi penerimaan pajak penghasilan dengan kepatuhan wajib pajak sebagai variabel pemediasi
This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable
Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income
Summary
Abstract:This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. Abstrak: Penelitian ini bertujuan untuk menguji dan menganalisis faktor yang mempengaruhi penerimaan pajak penghasilan dengan kepatuhan wajib pajak sebagai variabel pemediasi. Terdapat beberapa faktor yang dapat mempengaruhi penerimaan pajak penghasilan antara lain sanksi perpajakan terhadap wajib pajak, pelayanan fiskus, kesadaran, serta kepatuhan wajib pajak. Amanda(2014) menyatakan hal yang berbeda, bahwa sanksi perpajakan tidak mempunyai pengaruh positif terhadap kepatuhan wajib pajak. Penelitian yang dilakukan oleh Tiraada(2013) dan Mutia(2014) menyatakan bahwa kesadaran wajib pajak mempunyai pengaruh terhadap kepatuhan wajib pajak. Jika wajib pajak sudah memahami tentang sanksi perpajakan, dan wajib pajak juga mempunyai kesadaran yang tinggi akan kewajibannya untuk ikut serta berkontribusi dalam pendapatan Negara dengan cara membayar pajak dan patuh terhadap ketentuan perpajakan serta fiskus dapat memberikan pelayanan yang baik kepada wajib pajak maka itu akan berpengaruh positif terhadap penerimaan pajak penghasilan
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