The Effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance with the Voluntary Disclosure Program
DOI:
https://doi.org/10.54099/aijms.v1i1.202Keywords:
Taxpayer Perception, Trust in the Government, Taxpayer Compliance, Voluntary Disclosure ProgramAbstract
This study aims to examine the effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance in the Voluntary Disclosure Program.The population in this study were all taxpayers registered at KPP Senapelan Pekanbaru. The sample used in this study were taxpayers who assisted in reporting the Annual Tax Return (SPT) in March 2022 at the Tax Center of the Persada Bunda School of Economics (STIE) which is the work area of KPP Senapelan Pekanbaru, with a total of 95 respondents. The sampling technique used was non-probability sampling with an incidental sampling approach. This study uses primary data obtained through the distribution of questionnaires to individual taxpayers. The results this research state that Taxpayer Perception variable affect Taxpayer Compliance, variable Trust in Government affect Taxpayer Compliance, as well as Taxpayer Perception variable and Trust in the Government simultaneously affect Taxpayer Compliance with the Voluntary Disclosure Program. The independent variables, the perception of taxpayers and trust in the government are able to explain the dependent variable, namely taxpayer compliance by 31.3%, while the remaining 68.7% is explained by other variables not included in this research model.
References
Alfiyah, N., & Latifah, S. W. (2017). Pengaruh Pelaksanaan Pebijakan Sunset Policy, Tax Amnesty, Kepatuhan Wajib Pajak. Jurnal Reviu Akuntansi Dan Keuangan, 7(2), 1081–1090.
Aruan, R., Sujana, I. N., & Tripalupi, L. E. (2017). Persepsi Wajib Pajak Terhadap Pelaksanaan Program Tax Amnesty Di Kantor Pelayanan Pajak (KPP) Pratama Singaraja Tahun 2016-2017. Jurnal Pendidikan Ekonomi Undiksha, 9(2), 417. https://doi.org/10.23887/jjpe.v9i2.20113
BPS. (2020). Keadaan Ketenagakerjaan Indonesia Agustus 2020. Badan Pusat Statistik, XXII, 05 N(91), 1–20.
Deviana, D. S., Agusra, D., & Prihastuti, A. H. (2021). Does Standardization of Service Tax Volunteer and Location Affect on Taxpayer Satisfaction? International Journal of Islamic Business and Management Review, 1(1), 69–80. https://doi.org/10.54099/ijibmr.v1i1.52
Dewi, N. P. D. A., & Diatmika, I. P. G. (2020). Pengaruh Tingkat Kepercayaan, Persepsi Tax Amnesty, Akuntabilitas Pelayanan Publik, dan Lingkungan Sosial terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Akuntansi Dan Humanika, 10(2), 245. https://doi.org/10.23887/jiah.v10i2.25895
Doğan Bozdoğan, T. Ş. (2018). An Empirical Analysis of The Impact of Tax Amnesties on Tax Incomes Between 1980-2014 In Turkey. International Journal Of Eurasia Social Sciences, 9(32), 1036–1046. Retrieved from https://www.researchgate.net/publication/326273397
Francis, O. (2019). The Influence Of Tax Amnesty Programme On Tax Compliance In Nigeria: The Moderating Role Of Political Trust. Journal of Accounting and Taxation, 11(7), 120–129. https://doi.org/10.5897/jat2019.0349
Irawati, W., & Sari, A. K. (2019). Pengaruh Persepsi Wajib Pajak Dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Barelang, 3(2), 104. https://doi.org/10.33884/jab.v3i2.1223
Iskamto, D., Ghazali, P. L., & Aftanorhan, A. (2020). Exploratory Factor Analysis (EFA) To Measure Entrepreneur Satisfaction. The International Conference on Industrial Engineering and Operations Management, 9.
Janna, N. M. (2020). Konsep Uji Validitas dan Reliabilitas dengan Menggunakan SPSS. Artikel : Sekolah Tinggi Agama Islam (STAI) Darul Dakwah Wal-Irsyad (DDI) Kota Makassar, (18210047), 1–13
Kamus Besar Bahasa Indonesia. (2022). https://kbbi.web.id/
Ketut, N., Ambara, D., & Noviari, N. (2017). Faktor – Faktor Yang Mempengaruhi Kemauan Wajib Pajak Menjadi Peserta Amnesti Pajak. 20, 585–614.
Mandagi, Chorras, dkk. (2014). Pengaruh Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan Dalam Memenuhi Kewajiban Perpajakannya Pada KPP Pratama Manado. Jurnal EMBA Vol. 2 No.3 September 2014.
Mangoting, Yenni dan Arja Sadjiarto. (2013). Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi dan Keuangan, Vol. 15, No. 2, November 2013.
Masdi, A. (2021, June). Menakar Penerimaan Pajak di Tahun Pandemi. Kementerian Keuangan Republik Indonesia. Retrieved from https://www.kemenkeu.go.id/publikasi/artikel-dan-opini/menakar-penerimaan-pajak-di-tahun-pandemi/
Menteri Keuangan Republik Indonesia. (2021). Sosialisasi Undang-Undang Harmonisasi. (November 2021).
Mustofa, Fauzi Achmad, dkk. (2016). Pengaruh Pemahaman Peraturan Perpajakan, Tarif Pajak Dan Asas Keadilan Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Usaha Mikro Kecil Dan Menengah Yang Berada Di Wilayah Kerja Kantor Pelayanan Pajak Pratama Batu Setelah Diberlakukannya Peraturan Pemerintah Nomor 46 Tahun 2013). Jurnal Perpajakan (JEJAK) Vol. 8 No. 1 2016.
Novita, W. & Rahmi Fahmy. (2022). Tax Planning on The Multinational Companies in Indonesia. Asean International Journal of Business, 1(1), 1–9. https://doi.org/10.54099/aijb.v1i1.65
Purnamasari, A., Pratiwi, U., & Sukirman, S. (2018). Pengaruh Pemahaman, Sanksi Perpajakan, Tingkat Kepercayaan Pada Pemerintah Dan Hukum, Serta Nasionalisme Terhadap 22 Kepatuhan Wajib Pajak Dalam Membayar PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar). Jurnal Akuntansi Dan Auditing, 14(1), 22. https://doi.org/10.14710/jaa.v14i1.18221
Puti, F. & Damia L. (2021). Pengoptimalan Program Pengungkapan Sukarela pada Wajib Pajak. Buletin APBN. Vol. VI, Edisi 22, November 2021. Retrieved from https://www.puskajianggaran.dpr.go.id
Santoso, Wahyu. (2008). Analisis Risiko Ketidakpatuhan Wajib Pajak Sebagai Dasar Peningkatan Kepatuhan Wajib Pajak (Penelitian Terhadap Wajib Pajak Badan Di Indonesia). Jurnal Keuangan Publik Vol. 5, No. 1, Oktober 2008
Sipahutar, K. S., & Siringoringo, W. (2019). Pengaruh Peraturan Perpajakan , Sosialisasi , dan Kepercayaan atas Sistem Perpajakan terhadap Kemauan Pelaksanaan Tax Amnesty ( Studi Empiris Wajib Pajak Orang Pribadi di Kabupaten Bekasi) Intisari. JAAF (Journal of Applied Accounting and Finance), 3(2), 163–179.
Suci, A. & Aisyaturrahmi. (2022). Urgensi Program Pengungkapan Sukarela (Tax Amnesty Jilid II) Berdasarkan Sudut Pandang Wajib Pajak. Jurnal Akuntansi dan Keuangan (JAK), Vol. 10, No. 1 (2022): 51-62. https://doi.org/10.29103/jak.v10i1.6611
Sujarweni, Wiratna. (2015). SPSS Untuk Penelitian. Pustaka Baru Press
Suliyawanti, E. (2018). Faktor-Faktor Yang Mempengaruhi Wajib Pajak Untuk Mengikuti Tax Amnesty (Studi Kasus pada Wajib Pajak yang Terdaftar di KPP Sleman). Thesis Program Studi Magister Akuntansi Universitas Islam Indonesia.
Suyanto, S., & Putri, I. S. (2017). Pengaruh Persepsi Wajib Pajak Tentang Kebijakan Tax Amnesty (Pengampunan Pajak), Dan Motivasi Membayar Pajak Terhadap Kepatuhan Perpajakan. Jurnal Akuntansi, 5(1), 49. https://doi.org/10.24964/ja.v5i1.256
Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja (UU Ciptaker).
Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP).
Widayat, P., Maryanti, S., Lubis, N., & Rajab, S. (2022). Feasibility Study For The Development of TPS3R Waste Bank. ADPEBI International Journal of Business and Social Science, 2(1), 29–38. https://doi.org/10.54099/aijbs.v2i1.112
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Adpebi International Journal of Multidisciplinary Sciences
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
