PENGARUH PENGETAHUAN AUTOMATIC EXCHANGE OF INFORMATION, SANKSI PERPAJAKAN DAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS DI KANTOR PELAYANAN PAJAK PRATAMA BANGKA)

ZAMAN, ALFIAN NUR (2024) PENGARUH PENGETAHUAN AUTOMATIC EXCHANGE OF INFORMATION, SANKSI PERPAJAKAN DAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS DI KANTOR PELAYANAN PAJAK PRATAMA BANGKA). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Jumlah wajib pajak yang meningkat setiap tahun seringkali tidak diimbangi dengan meningkatnya rasio pajak di Indonesia. Selain itu, penerimaan pajak juga dirasa masih belum optimal karena kepatuhan wajib pajak di Indonesia yang belum maksimal. Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh dari pengetahuan Automatic Exchange of Information, sanksi perpajakan, dan penerapan self-assessment system terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini dilakukan di Kantor Pelayanan Pajak (KPP) Pratama Bangka dengan populasi wajib pajak orang pribadi yang terdaftar dan berstatus aktif sebanyak 49.917. Pengambilan sampel dilakukan pada tanggal 15 hingga 30 Januari dengan jumlah sampel sebanyak 107 responden. Teknik pengambilan sampel menggunakan metode convenience sampling. Penelitian ini merupakan penelitian kuantitatif di mana analisis data dilakukan menggunakan Structural Equation Model (SEM) dengan pendekatan Partial Least Square (PLS) dan SmartPLS versi 4.0 sebagai software-nya. Hasil penelitian dari 107 responden menunjukkan bahwa berdasarkan hasil uji hipotesis, pengetahuan Automatic Exchange of Information berpengaruh terhadap kepatuhan wajib pajak orang pribadi dengan nilai signifikansi (p value) 0,014 < 0,05 dan nilai koefisien yang didapatkan yaitu sebesar 0,197 yang artinya pengaruh pengetahuan Automatic Exchange of Information terhadap kepatuhan wajib pajak adalah positif. Selain itu, self-assessment system juga berpengaruh terhadap kepatuhan wajib pajak orang pribadi dengan nilai signifikansi (p value) 0,000 < 0,05. Adapun nilai koefisien yang didapatkan yaitu sebesar 0,527 yang artinya pengaruh self-assessment system terhadap kepatuhan wajib pajak adalah positif. Sedangkan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi dengan nilai signifikansi 0,191 > 0,05. The increasing number of taxpayers every year is often not matched by the increasing tax ratio in Indonesia. Apart from that, it is also felt that tax revenues are still not optimal because taxpayer compliance in Indonesia is not optimal. This research aims to test whether there is an influence of knowledge of the Automatic Exchange of Information, tax sanctions, and the implementation of a self assessment system on individual taxpayer compliance. This research was conducted at the Pratama Bangka Tax Service Office (KPP) with a population of registered individual taxpayers with active status of 49,917. Sampling was carried out from January 15th to 30th with a total sample of 107 respondents. The sampling technique uses the convenience sampling method. This research is a quantitative research where data analysis was carried out using the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach and SmartPLS version 4.0 as the software. The results of research from 107 respondents show that based on the results of hypothesis testing, knowledge of Automatic Exchange of Information influences individual taxpayer compliance with a significance value (p value) of 0.014 <0.05 and the coefficient value obtained is 0.197, which means the influence of knowledge of Automatic Exchange Information on taxpayer compliance is positive. Beside that, the self-assessment system also influences individual taxpayer compliance with a significance value (p value) of 0.000 <0.05. The coefficient value obtained is 0.527, which means that the influence of the self-assessment system on taxpayer compliance is positive. Meanwhile, tax sanctions have no effect on individual taxpayer compliance with a significance value of 0.191 > 0.05.

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