TINGKAT PENERIMAAN PAJAK JIKA DIPENGARUHI OLEH KEPATUHAN WAJIB PAJAK DAN SANKSI PERPAJAKAN PADA KPP PRATAMA BANDUNG CICADAS
Article Sidebar
Sanksi Perpajakan,
Penerimaan Pajak
Main Article Content
Abstract
This study aims to examine the influence of taxpayer compliance and tax sanctions on tax revenue at KPP Pratama Bandung Cicadas during the period of 2018–2022. The research was conducted using an associative descriptive method and produced the following results: (1) taxpayer compliance has a significant effect on tax revenue, (2) tax sanctions do not have a significant effect on tax revenue, and (3) taxpayer compliance and tax sanctions simultaneously have a joint effect on tax revenue. Taxpayer compliance (X1) and tax sanctions (X2) together contribute 60.7% to the variation in tax revenue.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish their articles in Jurnal Sistem Informasi, Keuangan, Auditing & Perpajakan (SIKAP) agree to the following terms:
(1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 Internasional (CC BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
(2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
(3) The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Agus Tri Basuki dan Nano Prawoto. 2022. Analisis Regresi Dalam Penelitian Ekonomi & Bisnis : Dilengkapi Aplikasi SPSS & Eviews. Depok: PT RagaGrafindo Persada.
Arikunto, Suharsimi. 2014. Prosedur Penelitian: Suatu Pendekatan Praktik. Jakarta: Rineka Cipta.
Badan Pusat Statistik. 2023. Realisasi Penerimaan Negara. https://www.bps.go.id/indicator/13/1070/2/realisasi-pendapatan-negara.html
Cindy Linisa Lawolo, Geovanny. 2018. Pengaruh Ekstensifikasi Pajak dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak (Studi Kasus pada KPP Pratama Majalaya Tahun 2012-2016). Program Sarjana. Universitas Widyatama. Bandung.
Erica, D. (2021). Pengaruh Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Manajemen Ubhara, 3(1), 129. https://doi.org/10.31599/jmu.v3i1.857
Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 Edisi 9. Semarang: Universitas Diponegoro.
Haryadi Sarjono dan Winda Julianita. 2011. SPSS vs LISREL. Jakarta: Salemba Empat.
Hutagaol, John. 2007. Perpajakan Isu-Isu Kontemporer. Jakarta: Salemba Empat. Ikatan Akuntan Indonesia. 2021. Modul Pelatihan Pajak Terapan Brevet AB Terpadu. Jakarta
Kurniawati, Lestari. 2017. Tax Amnesty Upaya Memperkuat Penerimaan Negara Sektor Pajak. Jurnal Perpajakan. Vol 1, No 2: 238-264. Politeknik Keuangan Negara STAN.
Mahendra, P., & Sukartha, I. 2014. Pengaruh Kepatuhan, Pemeriksaan dan Penagihan Pajak pada Penerimaan Pajak Penghasilan Badan. E-Jurnal Akuntansi Universitas Udayana ISSN : 2302-8556.
Mardiasmo. 2018. Perpajakan. Yogyakarta: Andi
Mardiasmo. 2019. Perpajakan Edisi 2019. Yogyakarta: Andi.
Muliari dan Setiawan. 2010. Pengaruh Resepsi Tentang Sanksi Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Pelaporan Wajib Pajak Orang Pribadi. Fakultas Ekonomi. Universitas Udayana. Bali.
Mulyati, Y., & Ismanto, J. (2021). Pengaruh Penerapan E-Filing, Pengetahuan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak pada Pegawai Kemendikbud. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 4(2), 139. https://doi.org/10.32493/jabi.v4i2.y2021.p139-155
Nuryaman dan Veronica Christina. 2015. Metodologi Penelitian Akuntansi dan Bisnis Teori dan Praktik. Bogor: Penerbit Ghalia Indonesia.
Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 Tentang Tata Cara Pegembalian Pendahuluan Kelebihan Pembayaran Pajak.
Pohan, Chairil Anwar. 2017. Pembahasan Komprehensif Pengantar Perpajakan Teori dan Konsep Hukum Pajak. Jakarta: Mitra Wacana Media.
Priyatno, Duwi. 2013. Analisis Korelasi, Regresi dan Multivariate dengan SPSS.Yogyakarta: Gava Media.
Rahayu, Siti Kurnia. 2013. Perpajakan Indonesia : Konsep & Aspek Formal: Yogyakarta. Graha Ilmu..
Resmi, Siti. 2014. Perpajakan: Teori dan Kasus. Jakarta: Salemba Empat.
Risna Septiani. 2017. Pengaruh Tingkat Kepatuhan Wajib Pajak dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan Badan (Studi Kasus pada KPP Pratama Soreang. Program Sarjana. Universitas Widyatama. Bandung.
Rudiawan, Liza Nur Prilianti. 2018. Pengaruh Self Assessment System dan Sanksi Perpajakan terhadap Penerimaan Pajak Pertambahan Nilai (Survey pada Kantor Pelayanan Pajak Pratama Bandung Cibeunying Periode 2011-2017). Program Sarjana. Universitas Widyatama. Bandung.
Sari , Diana. 2013. Konsep Dasar Perpajakan. Bandung: PT Refika Aditama. Sugiyono. 2017. Statistika untuk Penelitian. Bandung: Alfabeta.
Toto Syatori Nasehudin dan Nanang Gozali. 2015. Metode Penelitian Kuantitatif. Bandung: Pustaka Setia.
Undang-Undang Pajak No.7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan. Waluyo. 2017. Perpajakan Indonesia. Jakarta: Salemba Empat.