FAKTOR –FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK WAJIB PAJAK ORANG PRIBADI (Studi Pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Kebayoran Baru Tiga)

Fibria Anggraini P.L, Waluyo Waluyo

Abstract


The purpose of this study was to analyze the factors that affect tax compliance (tax compliance) individual taxpayers in the KPP Kebayoran Baru Tiga, South Jakarta. This study used a questionnaire survey design as an instrument. Respondents in this study were 85 individual taxpayers entrepreneur tax register at least one year and to submit the SPT.This study uses the variable individual behavior, motivation and organizational climate as the independent variable and tax compliance individual taxpayers as the dependent variable. Data analysis was performed using multiple linear regression analysis with SPSS for Windows Version 19.00. The results of this study indicate that individual behavior, motivation and organizational climate have significant effect on tax compliance individual taxpayers .

Keywords


individual behavior, motivation, organizational climate, tax compliance

Full Text:

PDF

Article Metrics

Abstract views : 120| PDF views : 0

References


Ajzen, Icek, 2002. Constructing a TPB Questionnaire: Conceptual and Methodological Consideration. September (Refised January, 2006)

Anne Christensen, Peggy A. Hite, 1997. An Investigation of Factors Affecting Taxpayer Compliance Decisions on Ambiguous Issues," The Journal of the American Taxation Association, Vol. 19, April, pp. 1-18.Kelley School of Business, One School. Endless Possibilities.

Ayuvisda Sulistiyono.Adincha.2008.” Pengaruh Motivasi terhadap Kepatuhan Wajib Pajak dalam membayar pajak penghasilan orang pribadi usahawan Ana Noviani, Tax Ratio:” Target pemerintah dikritik tak maksimal”, www.bisnisindonesia.com,tanggal 5 september 2012

Brotodihardjo R. Sumitro,1990, Pengantar Ilmu Hukum Pajak, Bandung : PT. Eresco.

Blanthorne, C. M. 2000. The Role of Opportunity and Beliefs On Tax Evasion: A Structural Equation Analysis. Dissertation. Arizona State University.

Bobek, D., Richard C. Hatfield, 2003. An Investigation of Theory of Planned Behavior ahnthe Role of Moral Obligation in Tax Compliance. Behavioral Research in Accounting, 15

Didik Purwanto, Wajib Pajak :…”hanya 8,5 juta orang yang setor pajak”, www.kompas.com, ,6 Februari 2013

Ghozali, Imam, 2001. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang : Badan penerbit Universitas Diponegoro.

Gibson James L, Ivancevich John M and Donnely James H, Jr, 1996, Organisasi, Perilaku,Struktur dan Proses, jilid I, alih bahasa: Ir. Nunuk Adiami, MM, Binarupa Aksara,Jakarta.

Harinurdin,Erwin,2009,Perilaku Kepatuhan Wajib Pajak Badan, Bisnis & Birokrasi, Jurnal Ilmu Administrasi dan Organisasi, Volume 16, Nomor 2 Herdaru Purnomo, BPk Pesimistis Tax Ratio Bisa 16 % di 2010, detikFinance, 19 April 2010. Jakarta : PT Gramedia Group .

Hidayat Widi dan Argo Adhi Nugroho.2010, Studi Empiris Theory of Planned Behavior dan Pengaruh Kewajiban Moral pada Perilaku Ketidakpatuhan Pajak Wajib Pajak Orang Pribadi. Universitas Airlangga Surabaya

Jackson, B.R. and V.C. Milliron, (1986). “Tax Compliance Research: Findings, Problems, and Prospects”, Journal of Accounting Literature, 5, pp. 125-165.

Klepper dan Nagin (1989.“Tax Compliance and Perception of The Risks of Detection and Criminal Prosecution.”.Law &Society Review .Vol.23 No.2,pp.209 -240

Luthans, Fred. (2006). Perilaku Organisasi Edisi Sepuluh. Yogyakarta: Andi

Lussier, Robert N. 2005. Human Relations In Organization, Irwin,USA.

Mardiasmo, 2002. Perpajakan. Edisi revisi, Yogyakarta : Penerbit Andi

Mustikasari, Elia, 2007. Kajian Empiris tentang Kepatuhan Wajib Pajak Badan di Perusahaan Industri Pengolahan di Surabaya. Simposium Nasional Akuntansi X:1-42

Nowak, Norman D., 1970, Tax Administration in Theory and Practice: With Special Reference to Chile”, New York : Praeger Publishers.

Nurmantu, Safri. 2007. Faktor- Faktor yang mempengaruhi Pelayanan Perpajakan. Jurnal Ilmu Adminstrasi dan Organisasi,Bisnis & Birokrasi, Vol.15, No.1 (Januari).

Peraturan Menteri Keuangan.No.192 /PMK.03/ 2007 tentang kriteria Wajib Pajak Patuh Jo. No.74/ PMK.03/2012

Robbins, Steppen P., 2011. Organization Behavior, Fourteenth Edition, versi Bahasa Indonesia. Jakarta : Pearson Education Asia Pte Ltd. Dan PT Prenhallindo.

Rimsky K. Judisseno, 1999.Pajak dan Strategi Bisnis.Jakarta : PT. Gramedia Pustaka Utama.

Reichers, A.E. dan Schneider, B. 1990. Climate and Culture: An Evolution of Constructs.

In B. Schneider (Ed.) Organizational Climate and Culture. San Francisco: JosseyBass.

Rustyaningsih, Sri. 2011 “Faktor – faktor yang Mempengaruhi Kepatuhan Wajib Pajak, journal Widya Warta No. 2 Tahun XXXV.

Sugiyono,2009.Metode Penelitian Pendidikan,Pendekatan Kuantitatif, Kualitatif, dan R&D.Alfabeta,Bandung

Sekaran, Uma, 1992. Research Methods For Business. New York: John Willey and Sons,Inc

Vardi, N. 2001. Deviant Workplace Behavior and the Organization’s Ethical Climate, Journal of Business and Psychology, Springer Netherlands.

Zakaria, 2011. Aplikasi Analisis Multivariate dengan Program SPSS. Jakarta: Badan penerbit Universitas Trisakti




DOI: http://dx.doi.org/10.25105/jmat.v1i1.4905

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.