THE EFFECT OF TAX SANCTIONS AND TAX AUTHORITIES SERVICES ON TAX COMPLIANCE AND TAXPAYER AWARENESS AS MODERATION VARIABLE (SURVEY ON CORPORATE TAXPAYERS DOMICILED IN TANGERANG)
DOI:
https://doi.org/10.31933/dijms.v2i3.699Keywords:
Tax Sanctions, Tax Authorize, Tax Compliance, Taxpayer Awareness enterprises.Abstract
This research examines the Effect of Tax Sanctions and Tax Authorities Service on Tax Compliance Taxpayer Awareness as Moderation Variables. The population in this study is corporate taxpayers who live in Tangerang, based on data until the end of 2018 there were 1,570 taxpayers, the determination of the number of samples was determined using the Slovin formula so that the sample used was 94 respondents. Data were collected using a questionnaire and using the Ordinal scale. The distribution and collection of questionnaires was carried out in June 2020 and the number of questionnaires that could be used was 88 questionnaires or 93%.In analyzing the data used a quantitative approach through Software SPSS 23. The simultaneous Tax Sanction, Tax Authorities Service have a significant effect on Tax Compliance Taxpayer Awareness . Partially Tax sanctions have a significant effect on compliance with corporate taxpayers, the Tax Authorities Service have a significant effect on compliance with corporate taxpayers. Interactionlly awareness of taxpayers moderating tax sanctions does not affect the compliance of corporate taxpayers, awareness of taxpayers moderating tax authorities services have a significant effect on compliance with corporate taxpayers.
References
Allingham, Sandmo. (1972). The Theory of Tax Evasion: A Retroactive View. Paper for Nordic Workshop on Tax Policy and Public Economics in Helsinki. Andreas & Enni Savitri. 2015. The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance With Taxpayers Awareness as Mediating Variables. Procedia Social and Behavioral Sciences, Vol 211, pp 163-169
Apollo, Faiz Alvin (2020). Pengaruh Modernisasi Sistem Administrasi Perpajakan, Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Jurnal Ekonomi Manajemen Sistem Informasi [JEMSI], Vol 1, No 3, pp. 229-237
Apollo, Steffi M Lestari. (2019). The Influence Of Taxation Knowledge, Tax Socialization And Tax Administration On Taxpayer Compliance (Empirical Study In Micro Small And Medium Enterprises (Msmes) Tobat Village, Balaraja Sub-District, Tangerang Regency, Banten Province), Dinasti International Journal of Management Science, Vol 1, No 5 pp. 732-739I
Ega Mawarni, Leonardo. (2018). Pengaruh Sanksi Perpajakan dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dan Kesadaran Wajib Pajak Sebagai Variabel Moderasi. Journal Of Accounting, Vol.(180), No.10
Enni Savitri, Musfialdy. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Tax Compliance With Service Quality as Moderating Variable. Procedia – Social and Behavioral Science, Vol. (219), No. 682-687
Esti Rizqiana. (2017). Pengaruh Pelayanan Fiskus dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak. Diponegoro Journal of Accounting, Vol. (6), No.3
Fitri Marcori. (2018). Pengaruh Sanksi Perpajakan, Pelayanan Fiskus dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak. Tesis S2, Universitas Negeri Padang
Henny, Intan. (2018). Pengaruh Sanksi Perpajakan dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmu Akutansi, Vol.(16), Hal.2
Januar Dio. (2017). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, dan Saksi Pajak Terhadap Kepatuhan Wajib Pajak di Kota Samarinda. Forum Ekonomi Vol.(19), Hal.1
Mardiasmo. (2016). Perpajakan (Edisi Revisi). Yogyakarta : Andi.
Moenir. (2010). Manajemen Pelayanan Umum di Indonesia. Jakarta: Bumi Aksara.
Nanik, Zaenal. (2018). Pengaruh Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. Prosiding Sendi, ISBN: 978-979-3649-99-3
Nurlis, Ismilah Kamil. (2015). The Effect of Taxpayer Awareness, Knowledge, Tax Penalties and Tax Authorities Service on the Tax Compliance. Research Journal of Finance and Accounting. Vol.(6), No.2
Steven, Joana. (2018). Pengaruh Sanksi Pajak, Pelayanan Fiskus dan Kesadaran Pajak Terhadap Kepatuhan Wajib Pajak Badan di Medan Petisah. Jurnal Reviu Akuntansi dan Keuangan, Vol.(1), Hal.2
Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif. Bandung : Alfabet
Aviliani. (2019). Kepatuhan Pajak di Indonesia Masih Rendah. Diakses 24 November 2019 dari https://www.cnbcindonesia.com
Dadang Sofyan. (2019). Kesadaran Warga Tangerang Selatan Masih Minim sebagai Wajib Pajak. Diakses 17 Desember 2019 dari https://wartakota.tribunnews.com
Herry Susanto. (2019) . Membangun Kesadaran Dan Kepedulian Sukarela Wajib Pajak. Diakses pada 16 Desember 2019 dari https://www.pajak.go.id
Yohana Artha. (2019). Pelaporan SPT Baru 61,7%, Tingkat Kepatuhan Wajib Pajak Rendah. Diakses pada 16 Desember 2019 dari https://economy.okezone.com
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Management Science (DIJMS) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Management Science (DIJMS).