Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak
Since 1983 Indonesia has carried out tax reforms where the tax payment procedure has changed from official assessment to self-assessment system. Self-assessment system gives full trust and responsibility to the taxpayer community to fulfill their tax obligations. To increase tax awareness is importa...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Maranatha Christian University
2023-06-01
|
| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/6337 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849737983410831360 |
|---|---|
| author | Anissa Yuniar Larasati Wiwi Hartika |
| author_facet | Anissa Yuniar Larasati Wiwi Hartika |
| author_sort | Anissa Yuniar Larasati |
| collection | DOAJ |
| description | Since 1983 Indonesia has carried out tax reforms where the tax payment procedure has
changed from official assessment to self-assessment system. Self-assessment system gives
full trust and responsibility to the taxpayer community to fulfill their tax obligations. To
increase tax awareness is important in increasing state revenue. The services of tax officers
are also very important in influencing taxpayers. Because the quality of service must
achieve the expected goal of increasing taxpayer satisfaction and taxpayer compliance. The
research method uses descriptive research methods through a quantitative approach. The
data collection technique used in this study, namely primary data. Primary data is obtained
through questionnaire techniques that are distributed to individual taxpayers in the KPP
Pratama Cimahi area. And it will be tested using SPSS v.21. Theeresults of the study found
that fiscus services have no effect on taxpayer compliance, tax understanding has an
influence on taxpayer compliance, and risk preferences have no effect on taxpayer
compliance.
Keywords: Fiscus Ministry, Tax Understanding, Risk Preferences, Taxpayer Compliance |
| format | Article |
| id | doaj-art-e43aa7b0c9854a1fb76ad8e3080058c0 |
| institution | DOAJ |
| issn | 2085-8698 2598-4977 |
| language | English |
| publishDate | 2023-06-01 |
| publisher | Maranatha Christian University |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-e43aa7b0c9854a1fb76ad8e3080058c02025-08-20T03:06:46ZengMaranatha Christian UniversityJurnal Akuntansi2085-86982598-49772023-06-0115112813810.28932/jam.v15i1.63375935Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib PajakAnissa Yuniar Larasati0Wiwi Hartika1Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani, Cimahi, IndonesiaProgram Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani, Cimahi, IndonesiaSince 1983 Indonesia has carried out tax reforms where the tax payment procedure has changed from official assessment to self-assessment system. Self-assessment system gives full trust and responsibility to the taxpayer community to fulfill their tax obligations. To increase tax awareness is important in increasing state revenue. The services of tax officers are also very important in influencing taxpayers. Because the quality of service must achieve the expected goal of increasing taxpayer satisfaction and taxpayer compliance. The research method uses descriptive research methods through a quantitative approach. The data collection technique used in this study, namely primary data. Primary data is obtained through questionnaire techniques that are distributed to individual taxpayers in the KPP Pratama Cimahi area. And it will be tested using SPSS v.21. Theeresults of the study found that fiscus services have no effect on taxpayer compliance, tax understanding has an influence on taxpayer compliance, and risk preferences have no effect on taxpayer compliance. Keywords: Fiscus Ministry, Tax Understanding, Risk Preferences, Taxpayer Compliancehttps://journal.maranatha.edu/index.php/jam/article/view/6337 |
| spellingShingle | Anissa Yuniar Larasati Wiwi Hartika Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak Jurnal Akuntansi |
| title | Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak |
| title_full | Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak |
| title_fullStr | Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak |
| title_full_unstemmed | Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak |
| title_short | Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak |
| title_sort | pengaruh pelayanan fiskus pemahaman pajak dan preferensi risiko terhadap kepatuhan wajib pajak |
| url | https://journal.maranatha.edu/index.php/jam/article/view/6337 |
| work_keys_str_mv | AT anissayuniarlarasati pengaruhpelayananfiskuspemahamanpajakdanpreferensirisikoterhadapkepatuhanwajibpajak AT wiwihartika pengaruhpelayananfiskuspemahamanpajakdanpreferensirisikoterhadapkepatuhanwajibpajak |