Pengaruh Penagihan Pajak dan Kepemilikan Nomor Pokok Wajib Pajak Terhadap Kesadaran Wajib Pajak dan Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Gianyar
Abstract
From 2014 to 2018 the number of taxpayers registered at the Gianyar KPP Pratama continued to grow. The largest growth occurred in 2016, which was 9.26% and the smallest growth in 2018 was 7.59%. In terms of tax revenue, the highest increase in the realization of tax revenue growth at KPP Pratama Gianyar occurred in 2017, which was 39.06 %. In 2016, tax revenue growth decreased by 3.02 percent. This increase in revenue continued to occur in 2018, although the growth rate was not as high as 2017. This research motivation is to examine the role of mandatory ownership of NPWP, tax audit, collection of tax, and taxpayer awareness of tax revenue at KPP Pratama Gianyar. This is quantitative research, conducted by data analysis using SMART-PLS based on sample of taxpayers registered at KPP Pratama Gianyar. Results of the study at the KPP Pratama Giayar, concluded that direct tax collection actions have a positive and significant effect on increasing tax revenue. The obligation to have a NPWP directly has a positive and significant impact on the awareness of taxpayers. Direct tax revenues will be positively and significantly influenced by the awareness of taxpayers. With the mediated awareness of taxpayers, the effect of tax collection on tax revenues proved positive and significant, and obtain 1 (one) form of partial mediation. With the mediated awareness of taxpayers, the effect of NPWP ownership obligations on tax revenues is proven to be positive and significant, and obtain 1 (one) form of full mediation.
References
Anastasya, D. dan Lilis S. (2009). Perpajakan Indonesia. Yogyakarta:Andi
Atarwaman, R. J. D. (2020). Pengaruh Kepemilikan NPWP, Pemeriksaan Pajak, Peneriman Pajak, Dan Kesadaran Wajib Pajak Terhadap Penerimaan Pajak. Journal Akuntansi, Vol.6 No.2, Universitas Pattimura Jayapura, Oktober 2020.
Chin, W. W., dan T. Frye, (1996).PLS Graph, Soft Modelling Inc., Calgary.
Chin, W. W. (1998). The Partial Least Squares Approach To Structural Equation Modeling, dalam G. A. Marcoulides (Ed.), Modern Methods For Business Research. NewYork: Mahwah, Lawrence Erlbaum.
Fornell, C., dan D.F. Larcker, (1981).Evaluating Structural Equation Models with Unobservable Variables and Measurement Error, Journal of Marketing Research Vol.18(1).
Ginting, R. (2006). Pengaruh Pemberian Surat Penagihan terhadap Pembayaran Tunggakan Pajak Penghasilan. Jurnal Ekonomi & Bisnis, Vol.5, No.1, Maret 2006.
Hair, J.F., W.C. Black, B.J. Babin, dan R.E.Anderson, (2010).Multivariate Data Analysis, 7th edition, PearsonPrenticeHall, New York.
Hair, J.F., M. Sarstedt, C.M. Ringle, dan J.A. Mena, (2012). An Assessment Of The Use Of Partial Least Squares Structural Equation Modeling In Marketing Research, Journal of the Academy of Marketing Science Vol.40(3).
Henseler, Jörg, Christian M. Ringle, dan Sinkovics, Rudolf R., (2009). The Use Of Partial Least Squares Path Modeling In International Marketing, Journal Advances in International Marketing Vol.20.
Henseler, J., C.M. Ringle, dan M. Sarstedt, (2015), A New Criterion For Assessing Discriminant Validity in Variance-Based Structural Equation Modeling, Journal of the Academy of Marketing Science, Vol. 43 No. 1.
Hidayat, W. dan A. A. Nugroho. (2010). Studi Empiris Theory of Planned Behavior dan Pengaruh Kewajiban Moral pada Perilaku Ketidakpatuhan Pajak Wajib Pajak Orang Pribadi. Jurnal Akuntansi Dan Keuangan, Vol. 12, No. 2, Universitas Airlangga, November 2010.
Jatmiko, A. N. (2006). Pengaruh Sikap Wajib Pajak pada Pelaksanaan Sanksi Denda, Pelayanan Fiskus, dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak. Tesis. Program Studi Magister Akuntansi Universitas Diponegoro Semarang.
Kock, Ned, (2011). Using WarpPLS in e-collaboration studies: Mediating effects, control and second order variables, and algorithm choices, International Journal e-Collaboration Vol. 7.
Mantra, I. B. (2001). Langkah-Langkah Penelitian Survei, Edisi III. Yogyakarta: BPFG-UGM.
Mardiasmo. (2011). Perpajakan. Edisi Revisi. Yogyakarta. Andi.
Mustikasari, E. (2007). Kepatuhan Wajib Pajak Badan di Perusahaan Industri Pengolahan di Surabaya. Makalah Simposium Nasional Akuntansi X. Surabaya.
Rahayu, S. K. (2010). Perpajakan Indonesia (Konsep dan Aspek Sosial), Cetakan Pertama. Yogyakarta: Graha Ilmu.
Ringle, Christian M., Sarstedt, Marko, Schlittgen, Rainer, (2014).Genetic Algorithm Segmentation in Partial Least Squares Structural Equation Modeling, Journal OR Spectrum Vol. 36(1).
Robbins, S.P, dan Judge. (2008). Perilaku Organisasi, Buku 2, Jakarta : Salemba Empat.
Stone, M., (1974). Cross Validatory Choice and Assessment of Statistical Predictions, Journal of the Royal Statistical Society Vol. 36(2).
Suandy, E. (2008). Perencanaan Pajak. Jakarta: Salemba Empat.
Sugiyono. (2011). Metode Penelitian Kuantitatif, Kualitatif, dan R & D, Bandung: Alfabeta.
Sugiyono. (2016). Metode Penelitian Bisnis, Cetakan ke-13, Bandung: Alfabeta.
Tansuria, B. I. (2010). Pokok-Pokok Ketentuan Umum Perpajakan, Edisi Pertama. Yoyakarta: Graha Ilmu.
Werts, C.E., R.L. Linn, dan K.G. Jöreskog, (1974). Interclass Reliability Estimates: Testing Structural Assumptions, Journal Educational and Psychological Measurement Vol.34.
Wong, K. K., (2013). Partial Least Squares Structural Equation Modeling (PLS-SEM) Techniques Using SmartPLS, Marketing Bulletin Vol. 24, Technical Note 1
Copyright (c) 2021 Public Inspiration: Jurnal Administrasi Publik
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-ShareAlike (CC BY-SA)
Abstract viewed = 762 times
PDF (Bahasa Indonesia) downloaded = 1202 times
