Apakah Interaksi Otoritas Pajak dengan Wajib Pajak Meningkatkan Kepatuhan?

Safarudin, Rahmat (2021) Apakah Interaksi Otoritas Pajak dengan Wajib Pajak Meningkatkan Kepatuhan? Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Interaksi Otoritas Pajak dengan Wajib Pajak melalui komunikasi tertulis dengan surat teguran dan surat himbuan dan komunikasi langsung melalui kunjungan diharapkan meningkatkan kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh interaksi antara Otoritas Pajak dengan Wajib Pajak pajak terhadap kepatuhan Wajib Pajak. Analisis penelitian ini menggunakan data Wajib Pajak Orang Pribadi Non-Karyawan yang terdaftar sebagai Wajib Pajak di KPP Pratama Klaten. Data dianalisis dengan menggunakan regresi probit. Hasil penelitian ini menunjukkan bahwa interaksi dengan surat himbuan (SP2DK) dan surat teguran berpengaruh signifikan negatif terhadap kepatuhan sedangkan interaksi dengan kunjungan berpengaruh signifikan positif terhadap kepatuhan formal. Dari hasil penelitian ini, diharapkan Otoritas Pajak di Indonesia memiliki pertimbangan untuk membuat kebijakan dan strategi yang lebih efektif terkait dengan interaksi dengan Wajib Pajak. / The interaction between the Tax Authorities and Taxpayers through written communications with enforcement letters and soft letters and direct communications through visits is expected to increase tax compliance. This study aims to determine the effect of the interaction between the tax authorities and taxpayers on taxpayer compliance. The analysis of this research uses non-employee individual taxpayers who are registered as taxpayers at KPP Pratama Klaten. Data were analyzed using probit regression. The results of this study indicate that the interaction with a soft letter (SP2DK) and an enforcement letter has a significant negative effect on compliance, while the interaction with visits has a significant positive effect on formal compliance. From the results of this study, it is hoped that the Tax Authorities in Indonesia will have considerations to make more effective policies and strategies related to interactions with taxpayers.

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