Al Azis, Bella Putri (2022) Tinjauan Pengaruh Perubahan Tarif Sanksi Bunga Pajak Terhadap Kepatuhan Wajib Pajak dan Kinerja Fiskus di KPP Pratama Surabaya Karangpilang. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
"Abstrak Penelitian ini bertujuan untuk meninjau pengaruh perubahan tarif sanksi bunga pajak terhadap kepatuhan Wajib Pajak dan kinerja fiskus di Kantor Pelayanan Pajak (KPP) Pratama Surabaya Karangpilang. Populasi pada penelitian ini adalah data penerbitan serta pembayaran Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan Surat Tagihan Pajak (STP) di KPP Pratama Surabaya Karangpilang. Sampel yang digunakan pada penelitian ini adalah data penerbitan serta pembayaran SKPKB dan STP tahun 2016-2021 di KPP Pratama Surabaya Karangpilang. Data penelitian menggunakan data primer berupa jumlah penerbitan serta pembayaran SKPKB dan STP tahun 2016-2021 di KPP Pratama Surabaya Karangpilang dan hasil wawancara dengan account representative (AR) dan pemeriksa pajak KPP Pratama Surabaya Karangpilang. Teknik analisis penelitian ini menggunakan teknis analisis data kualitatif. Hasil penelitian menunjukkan bahwa perubahan tarif sanksi bunga pajak, sejak November 2020 sampai dengan akhir tahun 2021, tidak berpengaruh terhadap kepatuhan Wajib Pajak. Perubahan tarif sanksi bunga pajak memiliki pengaruh negatif terhadap kinerja fiskus pada November 2020 s.d. Agustus 2021. Perubahan tarif sanksi bunga pajak memiliki pengaruh positif dan signifikan terhadap kinerja fiskus sejak September 2021 akibat adanya Digitalisasi Surat Tagihan Pajak (DSTP). / This study aims to review the effect of changes in the tax interest penalty rate on taxpayer compliance and the performance of the tax authorities at the Tax Office (KPP) Pratama Surabaya Karangpilang. The population in this study is data on the issuance and payment of Notice of Tax Underpayment Assessment (SKPKB) and Notice of Tax Collection (STP) at KPP Pratama Surabaya Karangpilang. The sample used in this research is data on issuance and payment of SKPKB and STP in 2016-2021 at KPP Pratama Surabaya Karangpilang. The research data uses primary data in the form of the number of issuances and payments of SKPKB and STP in 2016-2021 at KPP Pratama Surabaya Karangpilang and the results of interviews with account representatives (AR) and auditor of KPP Pratama Surabaya Karangpilang. The analysis technique of this research uses qualitative data analysis techniques. The results of the study indicate that changes in the tax interest penalty rate, from November 2020 to the end of 2021, have no effect on taxpayer compliance. Changes in the tax interest penalty rate have a negative impact on the performance of the tax authorities in November 2020 to August 2021. Changes in the tax interest penalty rate have a positive and significant impact on the performance of the tax authorities since September 2021 due to the Digitization of Notice of Tax Collection (DSTP).
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | tax interest penalty rates, taxpayer compliance, tax authorities performance, tarif sanksi bunga pajak, kepatuhan Wajib Pajak, kinerja fiskus |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Perpajakan |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 14 Apr 2023 03:03 |
| Last Modified: | 14 Apr 2023 03:03 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1360 |
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