PENGARUH SANKSI PAJAK, KEPERCAYAAN WAJIB PAJAK, KUALITAS LAYANAN, DAN KESEDERHANAAN ATURAN PAJAK TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN (STUDI DI KANWIL DJP JAKARTA SELATAN II)

Prastya, Heru (2024) PENGARUH SANKSI PAJAK, KEPERCAYAAN WAJIB PAJAK, KUALITAS LAYANAN, DAN KESEDERHANAAN ATURAN PAJAK TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN (STUDI DI KANWIL DJP JAKARTA SELATAN II). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Tingkat kepatuhan penyampaian SPT Tahunan pada tahun 2022 secara nasional berhasil melampaui target. Namun, tingkat kepatuhan penyampaian SPT Tahunan di Kanwil DJP Jakarta Selatan II selalu gagal mencapai target dari tahun 2021 sampai dengan 2022. Padahal, kepatuhan wajib pajak dalam menyampaikan SPT Tahunan sangat dibutuhkan oleh DJP sebagai sumber data guna mencari potensi penerimaan. Terlebih lagi, Kanwil DJP Jakarta Selatan II merupakan Kanwil DJP berbasis kewilayahan dengan kontribusi penerimaan terbesar ketiga secara nasional. Melalui theory of planned behavior, penelitian ini bertujuan untuk mengetahui pengaruh sanksi pajak, kepercayaan wajib pajak, kualitas layanan, dan kesederhanaan aturan pajak terhadap kepatuhan penyampaian SPT Tahunan. Penelitian ini merupakan penelitian kuantitatif yang menggunakan metode SEM-PLS. Populasi pada penelitian ini adalah wajib pajak yang terdaftar di Kanwil DJP Jakarta Selatan II dengan status NPWP aktif. Sampel penelitian ini berjumlah 125 wajib pajak yang dipilih menggunakan teknik accidental sampling. Hasil penelitian ini menyebutkan bahwa sanksi pajak dan kesederhanaan aturan pajak secara parsial berpengaruh signifikan terhadap kepatuhan penyampaian SPT Tahunan. Namun, kepercayaan wajib pajak dan kualitas layanan secara parsial tidak berpengaruh signifikan terhadap kepatuhan penyampaian SPT Tahunan. Sementara itu, hasil pengujian secara simultan memberikan kesimpulan bahwa sanksi pajak, kepercayaan wajib pajak, kualitas layanan, dan kesederhanaan aturan pajak secara bersama-sama berpengaruh signifikan terhadap kepatuhan penyampaian SPT Tahunan. The compliance rate for submitting the Annual Tax Report in 2022 nationally successfully exceeded the target. However, the compliance rate for submitting Annual Tax Report in the South Jakarta II Regional Office of the DGT has always failed to achieve the target from 2021 to 2022. In fact, taxpayer compliance in submitting Annual Tax Report is needed by the DGT as a source of data to find potential revenue. Moreover, the South Jakarta II DGT Regional Office is a regional-based DGT Regional Office with the third largest revenue contribution nationally. Through the theory of planned behavior, this study aims to determine the effect of tax sanctions, taxpayer trust, service quality, and simplicity of tax rules on compliance in submitting Annual Tax Report. This research is a quantitative study that uses the SEM-PLS method. The population in this study were taxpayers registered at the South Jakarta II DGT Regional Office with active Tax ID status. The sample of this study amounted to 125 taxpayers selected using accidental sampling technique. The results of this study state that tax sanctions and simplicity of tax rules partially have a significant effect on compliance with submitting Annual Tax Report. However, taxpayer trust and service quality partially have no significant effect on compliance with submitting the Annual Tax Report. Meanwhile, the results of simultaneous testing provide the conclusion that tax sanctions, taxpayer trust, service quality, and simplicity of tax rules have a significant effect on compliance with Annual Tax Report.

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