KPP Pratama Research Articles

ANALISIS PENGARUH SISTEM ADMINISTRASI PERPAJAKAN ONLINE, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MEMBAYAR PAJAK DI KPP PRATAMA KOTA PANGKALPINANG

This research uses a quantitative descriptive approach. The population in this study were all Corporate Taxpayers registered at KPP Pratama Pangkalpinang City, while the sample in this study was 84 Corporate Taxpayers registered at KPP Pratama Pangkalpinang City who met the research criteria. The research results show (1) the Online Tax Administration System has a partial effect on Corporate Taxpayer compliance with a significance value of 0.042 < 0.05 and a tcount value of 2.089 > than a ttable value of 1.675. (2) Tax audits have a partial effect on corporate taxpayer compliance with a significance value of 0.020 < 0.05 and a t value of 2.395 > than a t table value of 1.675. (3) Tax Sanctions have no partial effect on Corporate Taxpayer Compliance with a significance value of 0.067 > 0.05 and a tcount value of 1.869 > a ttable value of 1.675. (4) The online Tax Administration System, Tax Audits and Tax Sanctions simultaneously influence Corporate Taxpayer Compliance with a significance value of 0.001 < 0.05 and a fcount value of 31.586 > than a ftable value of 2.790

Analisis perhitungan dan pelaporan Pajak Penghasilan Pasal 22 atas pengadaan barang pada Dinas Pendidikan Daerah Provinsi Sulawesi Utara berdasarkan PMK Nomor 59/PMK.03/2022

The North Sulawesi Province Regional Education Service is one of the government institutions that plays an important role in the collection of taxes on behalf of the government. In the current year, this third party is required to withhold, deposit, and report the tax owed on a monthly basis or during the relevant tax period. This research was conducted with the aim of determining the calculation and reporting of Income Tax Article 22 at the Regional Education Office of North Sulawesi Province, based on PMK Number 59/PMK.03/2022. This research employs a qualitative descriptive analytical method based on the results of interviews with several research informants. The findings indicate that the North Sulawesi Province Regional Education Service adheres to the applicable regulations in calculating Income Tax Article 22. However, there are discrepancies in the reporting process, whereby the reporting is submitted to BKAD (Regional Financial and Asset Agency) and not directly to KPP Pratama.

Pengaruh Self Assesment System, Sosialisasi Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

The tax sector has a dominant role in the economy in Indonesia. The method applied in this research is a quantitative approach (Positivism). This research uses primary data obtained through questionnaires. This study uses the Slovin formula with a margin error rate of 10%, the population in this study was 75,569 and the sample obtained was 100 respondents. This questionnaire was distributed to respondents collected from the Batam Pratama Selatan Tax Service Office (KPP) during the period 2019 to 2023. Self Assessment The system has a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H1 accepted. Tax socialization has a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H2 is accepted. Tax sanctions have a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H3 is accepted. The Self Assessment System, Tax Socialization, Tax Sanctions simultaneously have a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H4 is accepted.

ANALISIS PEMERIKSAAN PAJAK DALAM MENINGKATKAN PENERIMAAN PPH PASAL 25 DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT

The purpose of this study was to determine how the tax audit in increasing tax revenue of ITA 25 at KPP Pratama Medan Barat. This research uses qualitative methods. Data collection is done by interview and documentation techniques. The techniques used in this research include descriptive analysis where existing data will be collected and grouped and then analyzed. The results of this research show that the tax revenue of KPP Pratama Medan Barat has decreased and has not reached the specified target. The causes of not achieving the revenue target for the implementation of tax audits at the KPP Pratama Medan Barat are due to uncooperative taxpayers, lack of understanding of taxpayers, limited inspection teams.

ANALISIS PROSEDUR KELEBIHAN PEMBAYARAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT

This study aims to determine the process of resolving value added tax (VAT) overpayments and find out the obstacles faced by taxable entrepreneurs in submitting value added tax overpayments at the West Medan Pratama Tax Service Office. The sample in this study is Value Added Tax Overpayment Data for 2019-2023. Data collection techniques use interview and documentation techniques. The analysis method used is descriptive. Based on the results of this study, it shows that there are still many taxpayers who apply but do not complete the documents according to the tax overpayment procedures requested by KPP Pratama Medan Barat, as well as the implementation of tax overpayment procedures by KPP Pratama Medan Barat in accordance with the procedures of the applicable laws and SOPs. The obstacles faced by the West Medan Pratama KPP are that in practice, starting from the examination until the approval of the application, the level is quite difficult and the administrative data is incomplete, as well as evidence that shows that there is an overpayment of tax, the address is incomplete and the taxpayer has difficulty contacted.

Pendampingan Penyampaian SPT Tahunan PPh Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Pondok Aren

Formal tax compliance through the submission of Annual Income Tax Returns needs to be improved to support the achievement of tax revenue targets. Even though the government provides a convenient way of reporting annual income tax returns using e-filling, many taxpayers still do not report tax returns due to a lack of understanding of how to utilize this tool. The Tax Volunteer Program, which is a collaboration between DJP and universities, is a solution to assist taxpayers in reporting tax returns. The community service team's mentoring process was carried out at KPP Pratama Pondok Aren using e-filling. As a result, many taxpayers have obtained Electronic Proof of Receipt as proof that formal obligations have been fulfilled while reducing service queues at KPP Pratama Pondok Aren as the end of the Annual Income Tax Return reporting period approaches.

Taxpayer Compliance of Individuals Working in the Tourism Sector in the KPP Pratama South Badung Area

Taxpayer Compliance of Individuals Working in the Tourism Sector in the KPP Pratama South Badung Area

Analisis Penagihan Pajak Terhadap Pencairan Tunggakan Pajak Penghasilan Wajib Pajak Orang Pribadi Pada KPP Pratama Demak Tahun 2023

<em>The purpose of this study is to determine the effect of tax collection on the disbursement of income tax arrears of individual taxpayers at Kantor Pelayanan Pajak Demak. The research method used in this thesis research is to use descriptive statistical data analysis, namely research testing with the SPSS 22.0 application and calculating the percentage of the tax disbursement process at Kantor Pelayanan Pajak Demak. The research results from this thesis are that tax collection actions using Warning Letters, Force Letters , Confiscation Orders issued at KPP Pratama Demak have an influence on tax disbursement and the tax income</em>

PENGARUH LITERASI PERPAJAKAN, MACHIAVELLIANISME DAN RASIONALITAS WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA SERPONG)

This study aims to analyze the influence of tax literacy, Machiavellianism, and taxpayer rationality on taxpayer compliance. This is a quantitative research with primary data sources. The population in this study is individual taxpayers registered at KPP Pratama Serpong. The sampling method used in this study is simple random sampling, applying the slovin formula, resulting in a final sample of 100 respondents. Data analysis techniques include multiple regression analysis with the assistance of Microsoft excel and SPSS version 20. The results of the study indicate the simultaneously, the variables of tax literacy, Machiavellianism, and taxpayer rationality affect taxpayer compliance. Partially, the results show that the variable of tax literacy affects taxpayer compliance. Meanwhile, the variable of Machiavellianism does not affect taxpayer compliance. And the variable of taxpayer rationality also does not affect taxpayer compliance.

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KEWAJIBAN MORAL DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

This study aims to analyze the influence of understanding tax regulations, moral obligations and tax amnesty on individual taxpayer compliance. This study was conducted on individual taxpayers registered at KPP Pratama Pondok Aren with a population of 427,078 taxpayers where the sample obtained by the slovin test was 100 individual taxpayers with a sampling technique using accidental sampling. The data used in this study are primary data collected using a questionnaire. The analysis technique uses multiple linear regression with the help of SPSS software version 22. The results of the analysis show that understanding tax regulations, moral obligations, and tax amnesty simultaneously have a positive effect on individual taxpayer compliance. Understanding tax regulations partially has a positive effect on individual taxpayer compliance. Moral obligations partially have a positive effect on individual taxpayer compliance. Tax amnesty partially has a positive effect on individual taxpayer compliance

PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, RELIGIUSITAS DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA KEBUMEN)

This study aims to determine the effect of taxpayer awareness, tax knowledge, religiosity, and tax socialization on individual taxpayer compliance. The sample in this study consists of 100 respondents. The respondents are individual taxpayers registered at the KPP Pratama Kebumen. The data in this study were analyzed using SPSS version 25. The results of the study indicate that there is a partial and significant influence of taxpayer awareness on individual taxpayer compliance. Tax knowledge has a partial and significant effect on individual taxpayer compliance, religiosity has a partial and significant effect on individual taxpayer compliance, and tax socialization affects individual taxpayer compliance. Simultaneously, there is an influence of taxpayer awareness, tax knowledge, religiosity, and tax socialization on individual taxpayer compliance at KPP Pratama Kebumen.

PENGARUH PENEGAKAN HUKUM, DISKRIMINASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN DAN KEADILAN TERHADAP PENGGELAPAN PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PONDOK AREN)

This study aims to analyze the Influence of Law Enforcement, Tax Discrimination, Tax Understanding and Justice on Tax Evasion (Tax Evasion) where analyzing Individual Taxpayers at KPP Pratama Pondok Aren, South Tangerang. The sample used in this study was 100 Individual Taxpayers at KPP Pratama Pondok Aren, South Tangerang using accidental sampling technique. The data used in this study are primary data in the form of distributing questionnaires to all Individual Taxpayers at KPP Pratama Pondok Aren, South Tangerang who have been used as research samples. Multiple regression method is used as an analysis technique in this study. Analysis of research results using SPSS 25 software. The results of the study indicate that law enforcement, tax discrimination, tax understanding and justice simultaneously affect tax evasion. Law enforcement partially affects tax evasion. Tax discrimination partially does not affect tax evasion. Tax understanding partially affects tax evasion. Justice partially influences tax evasion

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PENGETAHUAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA KPP PRATAMA SERPONG)

This research aims to determine the influence of the use of information technology, tax knowledge and taxpayer awareness on individual taxpayer compliance. This type of research is quantitative research. The method used in collecting primary data is by distributing questionnaires to taxpayers. The population of this research is Taxpayers registered at KPP Pratama Serpong. The sampling technique was carried out using the incidental sampling method and obtained 100 respondent data as a result of distributing the questionnaire. The analytical method used in this research is descriptive statistical test analysis, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, and hypothesis testing using SPSS 23 software. The results of the research using the t or partial statistical test show that the use of Information Technology, Tax Knowledge and Taxpayer Awareness influence Individual Taxpayer Compliance

PENGARUH KUALITAS PELAYANAN PAJAK, PENERAPAN E-FILLING DAN E-BILLING TERHADAP KEPUASAN WAJIB PAJAK

This research aims to scientifically test and prove the influence of Tax Service Quality, Implementation of e-filling and E-billing on Individual Taxpayer Satisfaction, a case study of taxpayers registered at KPP Pratama Pondok Aren. This type of research uses quantitative research, in-depth analysis in the form of numbers. The population in this research is individual taxpayers at KPP Pratama Pondok Aren. The sample in the study was determined based on the simple random sampling method. The number of respondents sampled in this study was 100 respondents. Data was collected using a questionnaire and analyzed using multiple regression using the SPSS version 27 program. The research results show that the influence of Tax Service Quality, Implementation of e-filling and Implementation of E-billing has a significant and significant impact on Taxpayer Satisfaction. This shows the importance of these independent factors in increasing taxpayer satisfaction in the case study of taxpayers registered at KPP Pratama Pondok Aren

Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kecamatan Cileungsi

This study aims to examine the influence of tax knowledge and taxpayer awareness on the compliance of taxpayers of MSME actors in Cileungsi District. The object of this research is Individual Taxpayers who run businesses that are included in the category of Micro, Small, and Medium Enterprises (MSMEs) and are registered at KPP Pratama Cileungsi. The population in this study is 711 micro, small and medium entrepreneurs, the sample in this study is 88 respondents. Hypothesis testing uses multiple regression analysis. Data analysis using spss version 26. The results of this study are (1) The results of this study show that tax knowledge has a positive influence on the compliance of MSME taxpayers in the region, (2) The results of this study show that Taxpayer Awareness has a positive influence on the compliance of MSME taxpayers in Cileungsi District. And the results of the hypothesis test show that the significant level of F has a value less than α or that the Fcount is greater than the Ftable. It can be concluded that tax knowledge and awareness of tax payment obligations have a significant influence on the compliance of MSME taxpayers in Cileungsi District.

Determinants of Tax Arrears Revenue at the Surabaya Mulyorejo Primary Tax Service Office: Deterrent Effect of Taxpayers on Auction Announcement

This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that warning letters, Billing with Forced Letters, warrant to carry out confiscation and auction announcements have a significant effect on the receipt of tax arrears. The implication of this study shows that stricter law enforcement can increase taxpayer compliance and reduce tax arrears. This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that forced letter, confiscation order, and auction announcement letter have a significant effect on the receipt of tax arrears. Stricter law enforcement can increase taxpayer compliance and reduce tax arrears.

PENGARUH PEMERIKSAAN PAJAK, JUMLAH PENGUSAHA KENA PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI

This study aims to analyze the effect of tax audits, the number of taxable entrepreneurs and tax collection on value-added tax revenue, case studies at KPP Pratama Kuningan and KPP Pratama Cirebon Satu. The population in this study is tax audit data, the number of taxable entrepreneurs, tax collection and value-added tax revenue at KPP Pratama Kuningan and KPP Pratama Cirebon Satu 2018-2022 per month totaling 60 months at each KPP. The sampling used in this study used a saturated sample where all populations were used as samples. This study used multiple linear regression method. Statistical testing using SPSS Version 23. The results showed that the results of simultaneous tests of Tax Audit, Number of Taxable Entrepreneurs and Tax Collection had a significant effect on Value Added Tax Revenue. As for the partial test results of the Tax Audit variables, the Number of Taxable Entrepreneurs and Tax Collection have a positive and significant effect on Value Added Tax Revenue. Keywords : Tax Audit, Number of Taxable Entrepreneurs, Tax Collection, Value Added Tax Revenue.

The Effect of Taxpayer Awareness, Tax Sanctions, Fiscal Service Quality, and Education Level on Individual Taxpayer Compliance at KPP Pratama Cirebon Dua

The purpose of this study was to investigate the effects of taxpayer awareness, tax sanctions, the quality of fiscal services, and education level on individual taxpayer compliance at the Cirebon Dua Primary Tax Service Office. This type of research is a type of basic research. The population of interest in this study comprises all individual taxpayers registered at the Cirebon Dua Primary Tax Service Office in 2023, totaling 547,405 taxpayers. This study employs the simple random sampling technique for sample selection. Primary data was collected through distributing questionnaires to respondents. Data analysis utilized multiple linear regression conducted with SPSS Version 25 software. The results showed that taxpayer awareness, fiscal service quality, and education level increased individual taxpayer compliance at KPP Pratama Cirebon Dua. However, it was found that tax sanctions had no effect on individual taxpayer compliance.

Analisis Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan Wajib Pajak Orang Pribadi

This research aims to analyze the role of tax volunteers in 2023 in increasing individual taxpayer reporting compliance at KPP Pratama Pasar Rebo. The research method used in this research is qualitative descriptive analysis. The choice of qualitative research design in this study was to reveal events and facts that are relevant to the research title, so that the author can represent the data that has been collected regarding the role of tax volunteers in increasing wpop reporting compliance at KPP Pratama Pasar Rebo. The analysis technique used in this research is a qualitative analysis technique. Data collection techniques were carried out using observation, interview and documentation techniques. The research results show that the involvement of tax volunteers in reporting the Annual SPT at KPP Pratama Pasar Rebo has a very important role. The involvement of tax volunteers is considered very helpful and has a positive impact on taxpayers' understanding, shortens queuing time, and increases reporting efficiency. Similarly, based on documentation and interviews conducted by researchers with Tax Extension Staff, Tax Volunteers from Uhamka and Tax Volunteer Advisors, it shows that the services provided by tax volunteers can realize wpop compliance in reporting Annual Tax Returns. However, the increase in individual taxpayers with the involvement of tax volunteers in reporting Annual Tax Returns at KPP Pratama Pasar Rebo still requires improvement. This shows that there are still obstacles and needs for improvement in increasing the effectiveness of tax volunteer involvement, socialization is not yet optimal, tax volunteer skills development is low, and aspects of service quality still need to be improved.

Trust in government, tax digitalization and tax education influence tax compliance with experience as a moderation

This study aims to examine the effect of trust in the government, tax digitization, and tax education on tax compliance with experience as a moderating variable. This study is an associative quantitative research using primary data in the form of a questionnaire. The population in this study is individual taxpayers registered at KPP Pratama Cilacap by giving several statements or questions to respondend totaling 97,483 people and a sample of 398 people. This research uses purposive sampling based on Slovin theory. The data analysis technique used in this study is the PLS-SEM model. This study uses descriptive statistical tests, measurement evaluation models, structural evaluation models and goodness-of-fit evaluation models. This study concludes that trust in government, tax digitalization, tax education and experience give positive impact to tax compliance. Experience cannot moderate the impact of trust in government to tax compliance. Experience weakened the impact of tax digitalization to tax compliance. Experience can moderate the impact of tax education on tax compliance.