PENGARUH TAX AMNESTY, PENYULUHAN, PELAYANAN DAN PENGAWASAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Survei pada KPP Pratama Jakarta Penjaringan)

HANDAYANTO, EKO (2021) PENGARUH TAX AMNESTY, PENYULUHAN, PELAYANAN DAN PENGAWASAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Survei pada KPP Pratama Jakarta Penjaringan). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Taxes have an important role in the supporting state financing. The importance of tax compliance in increasing state revenue has encouraged the conduct of research to determine the effect of tax amnesty, counseling, services and supervision on corporate taxpayer compliance. The population in this study is all strategic corporate taxpayers at the Pratama Jakarta Penjaringan Tax Office who participate in the tax amnesty program. The sample selection using purposive sampling method and the questionnaire was distributed to 77 respondents. In analyzing data using partial least squares analysis of SmartPLS version 3.3.2. The results of this research indicate that tax amnesty has not a significant effect on corporate taxpayer compliance. Other results showed that the counseling have positive effect and significant on corporate taxpayer’s compliance. The service has positive and significant effect on corporate taxpayer’s compliance. And the supervision has positive and significant effect on corporate taxpayer’s compliance. Keywords: tax amnesty, counseling, services, supervision and corporate taxpayer’s compliance. Pajak memiliki peranan penting dalam menopang pembiayaan negara. Pentingnya kepatuhan pajak dalam meningkatkan penerimaan negara telah mendorong dilakukannya penelitian untuk mengetahui pengaruh tax amnesty, penyuluhan, pelayanan dan pengawasan terhadap kepatuhan wajib pajak badan. Populasi dalam penelitian ini adalah seluruh wajib pajak badan strategis di KPP Pratama Jakarta Penjaringan yang mengikuti program pengampunan pajak. Pemilihan sampel menggunakan metode purposive sampling dan kuesioner telah didistribusikan kepada 77 responden. Dalam menganalisis data menggunakan partial least squares dengan program SmartPLS 3.3.2. Hasil penelitian ini menunjukkan bahwa tax amnesty tidak pengaruh signifikan terhadap kepatuhan wajib pajak badan. Penyuluhan berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak badan. Pelayanan berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak badan. Pengawasan berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak badan. Kata Kunci: Tax Amnesty, Penyuluhan, Pelayanan, Pengawasan dan Kepatuhan Wajib Pajak Badan

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