Abstract
<p><span><em>This paper examines the effect of tax system quality, audit risk, </em><span><em>accountability, and tax penalty towards tax compliance. The purpose of this paper </em></span></span><em>is to seek empirical proof does those factors affecting tax compliance have a positive </em><em>effect and play a significant role for individual tax compliance in Indonesia. The </em><em>researcher decides to sample taxpayers working for Organisasi Kelompok Kontrak </em><em>Kerjasama (KKKS) in BPMIGAS Indonesia. A survey questionnaire is distributed </em><em>to the sample during October 2012 by email as research data. By employing simple </em><em>descriptive statistics, the study on taxpayers working for BPMIGAS Indonesia </em><em>found out that all variables: tax system quality, audit risk, accountability, and tax </em><em>penalty shows a positive effect towards tax compliance. The findings of this research </em><em>implied that the government should put more concern in terms or service quality, </em><em>transparency, and tax related facts to be informed for individual taxpayers.</em></p>
Highlights
Anggaran Pendapatan dan Belanja Negara (APBN) sebagai instrumen utama kebijakan fiskal mempunyai peranan yang sangat strategis dalam mewujudkan tercapainya berbagai tujuan dan sasaran pembangunan
This paper examines the effect of tax system quality, audit risk, accountability, and tax penalty towards tax compliance
Analisis pengaruh layanan profesionalisme pegawai dan pemeriksaan pajak terhadap kepatuhan wajib pajak di KPP Jakarta Timur
Summary
Anggaran Pendapatan dan Belanja Negara (APBN) sebagai instrumen utama kebijakan fiskal mempunyai peranan yang sangat strategis dalam mewujudkan tercapainya berbagai tujuan dan sasaran pembangunan. Jumlah wajib pajak yang telah melaporkan SPT Tahunan dibandingkan dengan wajib pajak terdaftar SPT dari tahun 2006-2011 menurut data yang penulis peroleh dari Dirjen Pajak untuk klasifikasi PPh Orang Pribadi menunjukkan prosentase yang fluktuatif. Normala (2004) melakukan penelitian tentang kepatuhan pajak (tax compliance) di Malaysia dengan membandingkan dua model teoritikal kepatuhan wajib pajak (taxpayers compliance), dan hasilnya adalah kedua model tersebut menunjukkan bahwa tingkat sanksi (penalty rate) dan tingkat resiko audit (audit rate) berpengaruh secara signifikan terhadap kepatuhan pajak (tax comloance)/ meningkatkan kepatuhan pajak (increase tax compliance). Diharapkan hasil penelitian ini dapat bermanfaat untuk Dirjen Pajak sebagai bahan pertimbangan dalam upaya meningkatkan kepatuhan wajib pajak orang pribadi dengan memperhatikan kualitas sistem perpajakan, resiko audit, akuntabilitas, dan sanksi perpajakan
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