PENGARUH GOOD CORPORATE GOVERNANCE, WHISTLEBLOWING SYSTEM, DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Tangerang Timur)

PUSPITASARI, FITRIA (2023) PENGARUH GOOD CORPORATE GOVERNANCE, WHISTLEBLOWING SYSTEM, DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Tangerang Timur). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Taxes are the main source of revenue for the state. Of the total state revenue, taxes dominate by more than 70 percent in the 2017-2021 period. But on the other hand, the level of taxpayer compliance is still fluctuating and inconsistent. This is due to the distrust of taxpayers towards tax agencies and the lack of supervision over tax crimes and the complexity of the tax digitization system for most taxpayers, so that taxpayers are negligent and even ignore their obligations. This study aims to determine the effect of Good Corporate Governance, Whistleblowing System, and Modernization of the Tax Administration System on Taxpayer Compliance (Study on Individual Taxpayers Registered at KPP Pratama East Tangerang). This research is a quantitative research using primary data. The research method used is non-probability sampling method with accidential sampling technique. The research data was obtained by distributing questionnaires to 100 individual taxpayer respondents registered at KPP Pratama East Tangerang. The results of the study show that Good Corporate Governance and Modernization of the Tax Administration System have a positive effect on Taxpayer Compliance. Meanwhile, the Whistleblowing System has a negative effect on Taxpayer Compliance. Keywords: Good Corporate Governance, Whistleblowing System, Modernization of the Tax Administration System, Taxpayer Compliance. Pajak merupakan sumber penerimaan utama bagi negara. Dari total keseluruhan pendapatan negara, pajak mendominasi hingga lebih dari 70 persen dalam rentang waktu 2017-2021. Namun di sisi lain, tingkat kepatuhan wajib pajak masih berfluktuasi dan tidak konsisten. Hal tersebut dikarenakan adanya ketidakpercayaan wajib pajak terhadap instansi perpajakan dan kurangnya pengawasan atas tindak pidana perpajakan serta masih kompleksnya sistem digitalisasi perpajakan bagi sebagian besar wajib pajak, sehingga wajib pajak lalai dan bahkan mengabaikan kewajibannya. Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance, Whistleblowing System, dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Tangerang Timur). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Metode penelitian yang digunakan adalah metode non-probability sampling dengan teknik accidential sampling. Data penelitian diperoleh melalui penyebaran kuesioner kepada 100 responden Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Tangerang Timur. Hasil penelitian menunjukkan bahwa Good Corporate Governance dan Modernisasi Sistem Administrasi Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak. Sedangkan Whistleblowing System berpengaruh negatif terhadap Kepatuhan Wajib Pajak. Kata Kunci : Good Corporate Governance, Whistleblowing System, Modernisasi Sistem Administrasi Perpajakan, Kepatuhan Wajib Pajak.

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