Kantor Pelayanan Pajak Pratama Research Articles

The Effect of Work Motivation, Communication and Work Environment on Employee Performance at the Binjai Pratama Tax Service Office

This study aims to determine the effect of work motivation, communication and work environment partially and simultaneously on the performance of employees work in the Kantor Pelayanan Pajak Pratama Binjai. with a population of 82 people, and a study sample. of 80 people. The data analysis technique used is multiple regression analysis using the IMB Statistics computer program for Product and Service Solution (SPSS) version 24. Based on the analysis results obtained work motivation have a positive and significant effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama Binjai, this is supported by the results of t count analysis > t-table (2,639 > 1,992) at n = 80 at 95% significance level.

The Role of Tax Incentives as A Fiscal Stimulus to The Tax Base and Income Tax Revenue Realization

The government's tax incentives can act as a fiscal stimulus to overcome and accelerate national economic recovery by allocating a tax-spending budget. However, it can lead to the impact of losing the tax base and decreasing the income from tax revenues. This study aims to analyze the effect of tax incentives on the tax base and the realization of income tax revenue. The sample comprised 142 taxpayers who applied for tax incentives due to the COVID-19 outbreak at Kantor Pelayanan Pajak (KPP) Pratama Pangkalan Kerinci, Riau, Indonesia, in 2020 and 2021. The data were analyzed using path analysis techniques. The analysis concludes that the tax base can mediate the tax incentive with the realization of income tax revenue, where tax incentives have a direct negative and significant relationship to the realization of income tax revenue through the tax base. If the government increases the value of the tax incentives, it will directly result in a decrease in the realization of income tax revenue due to taxes paid on the tax base. The research findings implicate that providing tax incentives can increase the tax base in several business sectors, such as health services and plantations. Tax incentives can also increase the aggregate utility of the economy, marked by a large consumption of goods or services. Previous researchers have never conducted this research and provided references regarding tax incentive policies and their impact on tax bases and the realization of tax revenues.

Pengaruh Komitmen Organisasional Dan Kecerdasan Emosional Terhadap Kinerja Pegawai Melalui Organizational Citizenship Behaviour Pada Pegawai KPP Pratama Kediri

This study aims to determine the influence of emotional intelligence and organizational commitment on the employee performance fashion department in Kantor Pelayanan Pajak Pratama Kediri with organizational citizenship behavior (OCB) as intervening. The population in this study were all employees working at Kantor Pelayanan Pajak Pratama Kediri and the sample used was 52 respondents. The sampling technique uses probality sampling with a simple random sampling method. The research model was tested by using the path analysis. The results of this study showed that emotional intelligence and organizational commitment had a positive effect on Organizational Citizenship Behavior (OCB). Emotional intelligence, organizational commitment, and Organizational Citizenship Behavior (OCB) had a positive effect on employee performance. Emotional intelligence and organizational commitment had an indirect effect on employee performance through Organizational Citizenship Behavior (OCB). When analyzed further, the percentage of direct effect was higher than the indirect effect, which showed that the mediating variable of Organizational Citizenship Behavior (OCB) had less effect on employee performance

The impact of tax information system on individual taxpayer compliance with Tri Hita Karana culture as moderating variable

The purpose of this study is to examine and quantify the impact of the Tri Hita Karana culture as a moderating variable on individual taxpayer compliance with the tax information system. In order to analyze secondary data, this research uses documentation and primary data obtained from the distribution of questionnaires to individual taxpayers who are enrolled at the Kantor Pelayanan Pajak Pratama Tabanan in order to get an Annual Notification Letter. Simple random sampling is used to determine the research sample using the probability sampling approach, yielding a sample of 100 distinct taxpayers. Using SmartPLS 3.3.9, the Partial Least Squares (PLS) approach is used in statistical testing to evaluate the hypothesis. The study's findings demonstrate that both the tax information system and Tri Hita Karana culture have a strong and positive impact on individual taxpayer compliance. This means that the more cultural values that guide the lives of individual taxpayers are embedded, the tendency is to increase taxpayer compliance. Additionally, Tri Hita Karana culture can act as a moderator by lessening the correlation between the two variables. Individual taxpayers do not realize that cultural values perceive important things in the use of a system, which can weaken the use of the system.

Pengaruh Disiplin Kerja, Lingkungan Kerja dan Budaya Kerja Terhadap Kinerja Pegawai Di Kantor Pelayanan Pajak

This study aims to determine the Effect of work discipline, work environment and work culture appraisal partially and simultaneously on the performance of employees work in the Kantor Pelayanan Pajak Pratama Binjai. The study was conducted at the Kantor Pelayanan Pajak Pratama Binjai Jalan Jambi No.1, Rambung Barat, Binjai Selatan., Kota Binjai, Provinsi Sumatera Utara, kode pos 20722, with a population of 101 people, and a study sample. of 50 people. The data analysis technique used is multiple regression analysis using the IMB Statistics computer program for Product and Service Solution (SPSS) version 24. Based on the analysis results obtained work discipline has a effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama Binjai, this is supported by the results of t count analysis > t-table (3,223 < 2,014) at n = 50 at 95% significance level. Work environment has a effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama Binjai, this is supported by an analysis of t count > t-table (3,992 > 2,014) at n = 50 at 95% significance level. Work culture appraisal has a effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama Binjai, this is supported by an analysis of t count >-table (11,210 > 2,014) at n = 50 with a significant level of 95%.Value of F-count> F table (56,432 > 2,81) This states that together (multiple) there are positive and significant effects of work discipline, work environment and work culture appraisal on the performance of employees work of employees of the Kantor Pelayanan Pajak Pratama Binjai. Thus the hypothesis proposed is accepted by the truth

Pengaruh Proses Penilaian Kinerja Pengembangan Karir dan Spesifikasi Kerja Terhadap Motivasi Pegawai di Kantor Pelayanan Pajak Pratama

This study aims to determine the effect of performance appraisal process, career development and work specifications partially and simultaneously on the performance of employees work in the Kantor Pelayanan Pajak Pratama. The study was conducted at the Kantor Pelayanan Pajak Pratama, with a population of 103 people, and a study sample. of 50 people. The data analysis technique used is multiple regression analysis using the IMB Statistics computer program for Product and Service Solution (SPSS) version 24. Based on the analysis results obtained performance appraisal process have a positive and significant effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama, this is supported by the results of t count analysis > t-table (2,095 > 2,014) at n = 50 at 95% significance level. Career development has a not effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama, this is supported by an analysis of t count > t-table (2,457 > 2,014) at n = 50 at 95% significance level. Work specifications has a not effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama, this is supported by an analysis of t count < -table (1,430 < 2,014) at n = 50 with a significant level of 95%. Value of F-count> F table (24,325 > 2,81) This states that together (multiple) there are positive and significant effects of performance appraisal process, career development and work specifications on the performance of employees work of employees of the Kantor Pelayanan Pajak Pratama. Thus the hypothesis proposed is accepted by the truth

Pengaruh Fasilitas Kerja, Pengembangan Karir dan Pengawasan Kerja Terhadap Kinerja Pegawai di Kantor Pelayanan Pajak Pratama

This study aims to determine the Effect of work facilities, career development and work supervision partially and simultaneously on the performance of employees work in the Kantor Pelayanan Pajak Pratama Medan Belawan. The study was conducted at the Kantor Pelayanan Pajak Pratama Medan Belawan Jalan Sukamulia Nomor 17A Medan, with a population of 106 people, and a study sample. of 96 people. The data analysis technique used is multiple regression analysis using the IMB Statistics computer program for Product and Service Solution (SPSS) version 24. Based on the analysis results obtained work facilities have a positive and significant effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama Medan Belawan, this is supported by the results of t count analysis > t-table (4,860 > 1,986) at n = 96 at 95% significance level. Career development has a not effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama Medan Belawan, this is supported by an analysis of t count > t-table (3,297 > 1,986) at n = 96 at 95% significance level. Work supervision has a effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama Medan Belawan, this is supported by an analysis of t count >-table (5,133 > 1,986) at n = 96 with a significant level of 95%.Value of F-count> F table (46,513 > 2,70) This states that together (multiple) there are positive and significant effects of work facilities, career development and work supervision on the performance of employees work of employees of the Kantor Pelayanan Pajak Pratama Medan Belawan. Thus the hypothesis proposed is accepted by the truth

PENGARUH DISEMINASI PERPAJAKAN DAN MUTU LAYANAN TAX TERHADAP KINERJA PELAYANAN KANTOR PELAYANAN PAJAK DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING

This research discusses the effect of tax socialization and the quality of tax services on the service performance of the Small Tax Office (Kantor Pelayanan Pajak Pratama) with taxpayer compliance as an intervening variable. This research was conducted at Kantor Pelayanan Pajak (KPP) Pratama Yogyakarta. The population in this research were taxpayers registered at the KPP Pratama Yogyakarta before 2021, which recorded as much as 152,834. The number of samples in this research was calculated by Slovin formula and determined based on the purposive sampling method. The data used in this research is primary data obtained through an online questionnaire of 100 respondents. This research has been done through Structural Equation Model (SEM) with Partial Least Square (PLS) approach using SmartPLS ver. 3.3.3 for Windows software. The results of this research show that tax socialization has a positive and significant effect on taxpayer compliance and service performance. The quality of tax services also has a positive and significant effect on service performance but does not affect taxpayer compliance. Furthermore, as an intervening variable, taxpayer compliance is statistically qualified to mediate the effect of tax socialization on service performance but fails to mediate the effect of service quality on service performance.

Maintaining Taxpayer Compliance in Nation Development in The Post-Pandemic Era

This study aims at examining the effects of awareness, knowledge, service quality and tax sanctions on corporate taxpayer compliance. Population in this study consists of corporate taxpayers at Kantor Pelayanan Pajak Pratama Denpasar Barat with a sample of 100 respondents and 3 key informants. Sampling in this study was done using nonprobability sampling method, with incidental sampling technique. The type of research data is primary data, which was obtained through questionnaires answered by corporate taxpayers. Data were analyzed using comparative descriptive qualitative techniques and Multiple Linear Regression Analysis. From the results of the study it was found that: (1) awareness has a positive and significant effect on corporate taxpayer compliance; (2) knowledge has a positive and significant effect on corporate taxpayer compliance; (3) service quality has a positive and significant effect on corporate taxpayer compliance; and (4) tax sanctions have a positive and significant effect on corporate taxpayer compliance. The magnitude of the influence of the independent variable on corporate taxpayer compliance is 71%, while the remaining 29% is influenced by other factors outside the model studied. The results of the descriptive test uncover that corporate taxpayers are categorized as compliant. Whatever the conditions, whether high or low education and the presence or absence of adequate services, taxpayers still carry out their obligations as well as possible, because they already have a good awareness of the importance of paying taxes. Tax sanctions are something frightening and the taxpayers do not want to be subject to it.

Penerapan E-Filing Dalam Meningkatkan Kesadaran Hukum Wajib Pajak Orang Pribadi (Studi Kantor Pelayanan Pajak Pratama Madiun)

Abstract--The purpose of this study is to determine the application of e-filing as a means of increasing legal awareness for taxpayers, especially individuals and to find out the supporting factors and obstacles in implementing e-filing for the Madiun area. In this study, the researcher used empirical methods, namely data obtained directly through field research with primary data sources, secondary data sources and tertiary data sources and data collection techniques carried out by observation, interviews, document studies to informants using qualitative descriptive data analysis. The results of this study indicate that the implementation of e-filing at the Pelayanan Pajak Pratama (KPPP) Madiun Office is going well and has increased almost every year, with many benefits that make it easier for KPP and taxpayers, especially during this pandemic, although there are some shortcomings, especially in terms of socialization about e-filing and the down system that occurs in its implementation. However, the other stages and contents have been carried out well, especially in the implementation of e-filing. There are 2 (two) benefits in this research, namely practical and theoretical, practically to develop legal knowledge and add references for readers, theoretically in KPPP Madiun can be used as input in order to increase the application of e-filing in mandatory legal awareness taxes to be a good and practical solution in reporting the Annual SPT.
 Keywords: e-filing, Taxpayer, Kantor Pelayanan Pajak Pratama Madiun.

Analysis of Time Driven Activity Based Costing Implementation in Calculation of Cost Efficiency Level Capacity in Government Agencies (Case Study of KPP Pratama Binjai)

Currently, Indonesia still uses tax revenue as the main source of state revenue. However, the problem occurred when for several years it turned out that tax revenues did not meet the target. The percentage of realized tax revenues compared to the tax revenue target from year to year indicates that the ratio of tax revenues did not reach the target. One of the factors causing the non-achievement of tax revenue is related to the number of employees of the Directorate General of Taxes who are still not ideal with their workload. This study aims to determine how to calculate the efficiency level of capacity costs by using the theory of Time Driven Activity Based Costing (TDABC) in the utilization of currently available resources at the Tax Service Office, Kantor Pelayanan Pajak (KPP) Pratama Binjai. The population of this research is all the executor of the Service Section and Account Representative who are in KPP Pratama Binjai. The researcher uses descriptive (qualitative) data analysis method which only aims to explain the observed facts/practices based on certain theories. This study uses primary and secondary data from KPP Pratama Binjai. The results show that through the TDABC theory, the level of capacity cost efficiency at KPP Pratama Binjai is included in the less efficient category, which means that there is still a lot of unused capacity that should be maximized from available capacity and used capacity. Keywords: Time Driven Activity Based Costing (TDABC), Efficiency, Available Capacity, Used Capacity, Unused Capacity.

PENGARUH ETOS KERJA, DISIPLIN KERJA, FASILITAS KERJA DAN KOMPETENSI PEGAWAI TERHADAP PENGEMBANGAN PEGAWAI DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN TIMUR

The problems in this research are: How is the influence of work ethic, work discipline, work facilities and employee competence partially and concurrently on the employee development in the Kantor Pelayanan Pajak Pratama Medan Timur? Research objectives: To determine the effect of work ethic, work discipline, work facilities and employee competence partially and simultaneously on the employee development in the Kantor Pelayanan Pajak Pratama Medan Timur. The hypothesis proposed is: There is a significant effect of work ethic, work discipline, work facilities and employee competence partially and jointly on the employee development in the Kantor Pelayanan Pajak Pratama Medan Timur. The study was conducted at the Kantor Pelayanan Pajak Pratama Medan Timur Jalan Sukamulia Nomor 17A, Kota Medan, Provinsi Sumatera Utara, kode pos 20152, with a population of 98 people, and a study sample of 52 people. The data resources used primary data that obtained by distributing questionnaires, interviews, and documentation, which tested by IBM Statistics 24 for Windows. Based on the analysis results obtained work ethic has a not effect on the employee development of the Kantor Pelayanan Pajak Pratama Medan Timur, this is supported by the results of t count analysis t-table (1,251 2,011) at n = 52 at 95% significance level. Work discipline has a positif and significant effect on the employee development of the Primary Tax Service Office of Medan Timur, this is supported by an analysis of t count t-table (2,883 2,011) at n = 52 at 95% significance level. Work facilities has a not effect on the employee development of the Kantor Pelayanan Pajak Pratama Medan Timur, this is supported by an analysis of t count -table (1,361 2,011) at n = 52 with a significant level of 95%. Employee competence has a effect on the employee development of the Kantor Pelayanan Pajak Pratama Medan Timur, this is supported by an analysis of t count -table (3,629 2,011) at n = 52 with a significant level of 95%. Value of F-count F table (21,023 2,57) This states that together (multiple) there are positive and significant effects of work ethic, work discipline and work facilities on the employee development of employees of the Kantor Pelayanan Pajak Pratama Medan Timur . Thus the hypothesis proposed is accepted by the truth

PENGARUH KOMUNIKASI, PENGAWASAN DAN DISIPLIN TERHADAP PENINGKATAN PRODUKTIVITAS KERJA PEGAWAI DI KANTOR PELAYANAN PAJAK PRATAMA RANTAU PRAPAT

The problems in this research are: How is the influence of communication, supervision and discipline partially and concurrently on the productivity of employees work in the Kantor Pelayanan Pajak Pratama Rantau Prapat? Research objectives: To determine the effect of communication, supervision and discipline partially and simultaneously on the productivity of employees work in the Kantor Pelayanan Pajak Pratama Rantau Prapat. The hypothesis proposed is: There is a significant effect of communication, supervision and discipline partially and jointly on the productivity of employees work in the Kantor Pelayanan Pajak Pratama Rantau Prapat. The study was conducted at the Kantor Pelayanan Pajak Pratama Rantau Prapat Jalan Ahmad Yani Rantau Prapat 21415, with a population of 124 people, and a study sample of 95 people. Based on the analysis results obtained communication have a positive and significant effect on the productivity of employees work of the Kantor Pelayanan Pajak Pratama Rantau Prapat, this is supported by the results of t count analysis t-table (3,162 1,661) at n = 95 at 95% significance level. Supervision has a positif and significant effect on the productivity of employees work of the Primary Tax Service Office of Rantau Prapat, this is supported by an analysis of t count t-table (2,613 1,661) at n = 95 at 95% significance level. Discipline has a positif and significant effect on the productivity of employees work of the Kantor Pelayanan Pajak Pratama Rantau Prapat, this is supported by an analysis of t count -table (5,190 1,661) at n = 95 with a significant level of 95%. Value of F-count F table (37,813 2,70) This states that together (multiple) there are positive and significant effects of communication, supervision and discipline on the productivity of employees work of employees of the Kantor Pelayanan Pajak Pratama Rantau Prapat . Thus the hypothesis proposed is accepted by the truth

PENGARUH KEPEMIMPINAN, KOMITMEN ORGANISASI, MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN TIMUR

The problems in this research are: How is the influence of leadership, organizational commitment, motivation and job satisfaction partially and simultaneously on the performance of employees at the Pratama Tax Office in East Medan? Research objectives: To determine the effect of leadership, organizational commitment, motivation and job satisfaction partially and simultaneously on employee performance at the Pratama Tax Office, East Medan. The proposed hypothesis is: There is a significant influence of leadership, organizational commitment, motivation and job satisfaction partially and jointly on the performance of employees at the Pratama Tax Office, East Medan. The study was conducted at the Pratama Medan Timur Tax Service Office, Jalan Sukamulia Number 17A, Medan City, North Sumatra Province, zip code 20152, with a population of 113 people, and the research sample as many as 90 people. Sources of data used are primary data obtained from the distribution of questionnaires, interviews and documentation that was tested with IBM Statistics 24.00 for windows. Based on the analysis results obtained leadership have a positive and significant effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama Medan Timur, this is supported by the results of t count analysis t-table (5,041 1,988) at n = 90 at 95% significance level. Organizational commitment has a positif and significant effect on the performance of employees work of the Primary Tax Service Office of Medan Timur, this is supported by an analysis of t count t-table (2,617 1,988) at n = 90 at 95% significance level. Motivation has a not effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama Medan Timur, this is supported by an analysis of t count -table (0,542 1,988) at n = 90 with a significant level of 95%. Job satisfaction has a effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama Medan Timur, this is supported by an analysis of t count -table (2,282 1,988) at n = 90 with a significant level of 95%. Value of F-count F table (12,615 2,48) This states that together (multiple) there are positive and significant effects of leadership, organizational commitment and motivation on the performance of employees work of employees of the Kantor Pelayanan Pajak Pratama Medan Timur . Thus the hypothesis proposed is accepted by the truth

Pengaruh Inflasi, Pemeriksaan Pajak, Peningkatan Ptkp Terhadap Penerimaan Pajak Penghasilan Pasal 21

The purpose of this research is to analyze the effect of inflation, tax audit, and increase in non-taxable income on income tax revenue article 21 for taxpayers at the Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan during the 2015-2017 period. This research used a purposive sampling method by taking 29 valid samples from the Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan and Badan Pusat Statistik. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows verse 24. The results of this study indicate that increase in non-taxable income has a significant influence on income tax revenue article 21, while inflation and tax audit have no significant influence on income tax revenue article 21. The implication of this study is the need to increase the role of the government and taxpayers to increase awareness of tax payments that will increase tax revenue article 21.

Extensification to Increase the Number of Personal Tax Payer in Tax Office Pratama Cirebon

A source of income tax in Indonesia, therefore, the role of taxation is very important. It gives great role of taxes in development of country, demanding the government to maximize tax income. In order to increase the amount of income from the tax sector, The Directorate General of Taxes has agreed to the rules regarding the implementation of extensification and intensification taxes. Extensification section should be able to establish good cooperation with government and private agencies. This research was conducted at Tax Office Primary Cirebon, West Java, Indonesia. This study aims to provide an overview of extensification activities which is a proactive effort of Kantor Pelayanan Pajak (KPP) Pratama Cirebon in capturing taxpayers. As a result, extensification has a significant role in recruiting a personal taxpayer. The target in 2014 as many as 5 candidate taxpayers, 12 new taxpayers, and 47 registered taxpayers. The realization always exceeded the set target. As well as an improvement in the number of registered taxpayers. Significant improvement occurred in 2014. In earlier 2013, the number of registered taxpayers reached 198.916, an improvement in 2014 reached 226.947. Incoming 2015, the president instructed to push the income from the taxation sector and until June (second quarter) in 2015 reached 240.480. This paper describes how the role of extensification increase the number of personal taxpayer through proactive efforts in increasing state revenues from taxes coordinated by the Extensification section in Tax Office.

KETEPATAN PENGALOKASIAN, SELF ASSESSMENT SYSTEM, DAN TARIF PAJAK TERHADAP TAX EVASION BAGI WAJIB PAJAK ORANG PRIBADI

Taxes have a very big influence in a country, without taxing state life will not work well. The role of tax revenue for a country is very dominant in supporting the running of government and development financing, however, the reality in the field is that the awareness of taxpayers in paying taxes is still low. This study aims to determine the effect of allocation accuracy, self-assessment system, and tax rates on tax evasion for individual taxpayers at the Kantor Pelayanan Pajak Pratama Tabanan.
 The study population was 200,947 individual taxpayers registered at the Kantor Pelayanan Pajak Pratama Tabanan. The sample in this study were 100 individual taxpayers who were determined based on the accidental sampling method. The analytical method used is multiple linear regression analysis which previously performed instrument tests, classical assumption tests (normality test, multicollinearity test and heteroscedasticity test) and model feasibility tests. 
 The results showed that allocation accuracy and tax rates had positive effect on tax evasion, meanwhile self-assessment system had no effect on tax evasion. Suggestions based on this research are the Kantor Pelayanan Pajak Pratama Tabanan can use the results of this study as reference material to determine the policies needed to overcome tax evasion actions carried out by taxpayers. Future research is expected to add other independent variables to increase variation and find out other causes that can influence the tax evasion action.

E EFEKTIVITAS TINDAKAN PENAGIHAN PAJAK DENGAN SURAT TEGURAN, SURAT PAKSA, SPMP DALAM MENCAPAI TARGET PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA MEDAN POLONIA

The purpose of this study to determine the level of effectiveness of warning letters, compulsory letters, SPMP and the contribution of tax arrears disbursement at the Kantor Pelayanan Pajak (KPP) Pratama Medan Polonia. The data used in this research is secondary data. Secondary data were obtained from direct research objects, namely KPP Pratama Medan Polonia, Tax Billing Section and other references relevant to this research. The analytical method used in this research is a comparative descriptive analysis to provide an overview of whether tax collection with a warning letter, warrant, SPMP is effective or not, and how much contribution is given to the total income tax revenue. The data analysis technique used is descriptive ratio analysis. The test results show that tax collection with Warning Letter, Forced Warrant, SPMP 2017-2018 is classified as ineffective and contributes very less to income tax revenue. Therefore, it is better if KPP Pratama Medan Polonia needs to provide counseling about taxation to the general public and taxpayers in particular so that they understand, are aware and want to carry out their tax obligations properly.

The Effect of the Implementation of Modern Tax Administration System on Corporate Taxpayer Compliance in the Kantor Pelayanan Pajak Pratamamedan Barat, Indonesia

The purpose of this study was to examine the effect of modern tax administration systems on corporate taxpayer compliance at the Kantor Pelayanan Pajak Pratama Medan Barat. This study is motivated because the percentage of corporate taxpayer compliance registered at the Kantor Pelayanan Pajak Pratama Medan Barat is still very low from 2014-2017 even though there is an increase in the number of registered taxpayers, but the effectiveness of taxpayer compliance is still very low. The population used in this study was all corporate taxpayers registered at the Kantor Pelayanan Pajak (KPP) Pratama. The research sample was 100 corporate taxpayers with the convenience sampling technique. The data collection method used in this research is using a personal questionnaire (Personally Administered Questionnaires). Data analysis techniques use logistic regression analysis. The results of data analysis indicate that the variables of organizational restructuring, business processes and communication and information technology, human resource management and good governance have a positive and significant effect on taxpayer compliance. This means that if the modern tax administration system is implemented properly at the Kantor Pelayanan Pajak Medan Barat, then the probability of compulsory compliance will be better (increase).

PENGARUH PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR

The purpose of this study is to determine the influence of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance at Kantor Pelayanan Pajak Pratama Argamakmur. PTKP is a certain amount of income that is not taxable which can reduce the amount of personal income tax revenue. The method used in this research is to use data collection method of documentation and analysis method used is descriptive quantitative. The analysis in this study uses a simple linear regression formula and coefficient of determination with the help of SPSS application. And to prove the effect of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance then used hypothesis test (t test).The results of the simple linear regression data data of Y = 9461924484.969 - 1054.200 (X) and data analysis using the determination coefficient is 0.106 with the contribution of the variable non-taxable income (X) to the receipt of personal income tax is 10.6%, while the rest is influenced by other variables not examined in this study. From the results of the data processing, the value of t-count is -2,010 and the value of t-table is 1.305. if the two values are compared, then the t count is -2.010 ≤ t table 1.305 which means that the Non-Taxable Income has a significant negative effect on the Personal Income Tax Revenue.