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Pengaruh Dimensi Keadilan, Pengetahuan Pajak, Sanksi Pajak, Moral Wajib Pajak Dan Komunikasi Setelah Pemberlakuan Pp No. 46 Terhadap Tingkat Kepatuhan Wajib Pajak UMKM (Studi Empiris Pada Wajib Pajak Pelaku UMKM yang Terdaftar di KPP Pratama Karanganyar)The background of this research on the issuance of PP 46 Year 2013 which enforment is still quite difficult because of the taxpayers who have the perception that this policy is less fair. In particular, this study aims to analyze the influence of the dimensions of justice, knowledge of taxes, tax penalties, a taxpayer morale and communication after the implementation of PP 46 on tax compliance STO SMEs in Karanganyar. Research conducted with quantitative approach survey method through questionnaires. Analysis of data using multiple linear regression analysis The population is all SMEs that business gross income of less than 4,8M per year in Karanganyar district. The sampling technique was conducted using simple random sampling was taking members of the sample of the population was randomly without regard to strata that exist in the population with solvin formula approach. The results showed simultaneous variable dimensions of justice, knowledge of tax, penalty taxes, moral taxpayer and communication effect on tax compliance SMEs in STO Karanganyar and partially variable dimensions of justice, knowledge of tax morale of taxpayers and communication affect the compliance Mandatory Taxes SMEs in STO Karanganya whereas tax sanctions have no effect on tax compliance STO SMEs in Karanganyar
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PENGARUH SIKAP WAJIB PAJAK, MORAL WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Survey Pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng)Penelitian ini dilakukan untuk mengetahui adanya pengaruh variabel independen yaitu, sikap wajib pajak, moral wajib pajak dan kesadaran wajib pajak terhadap variabel dependen berupa kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan metode kuantitatif dengan alat penelitiannya menggunakan kuesioner yang disebarkan kepada responden secara acak. Penelitian ini dilakukan di Kantor Pemungutan Pajak Pratama Surabaya Gubeng dan dari seluruh populasi diambil sampel sebanyak 100 orang responden. Responden dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar dan dengan berbagai latar belakang usia, gender, tingkat pendidikan dan golongan pekerjaan. Teknik analisis yang digunakan adalah regresi linier berganda dengan menggunakan software SPSS 20. Metode analisis data tersebut digunakan untuk mengetahui pengaruh lebih dari satu variabel bebas terhadap satu variabel terikat. Hasil dari penelitian menunjukkan bahwa (1) sikap wajib pajak tidak berpengaruh signifikan positif terhadap kepatuhan perpajakan, (2) moral wajib pajak berpengaruh signifikan positif terhadap kepatuhan perpajakan, dan (3) kesadaran wajib pajak tidak berpengaruh signifikan positif terhadap kepatuhan perpajakan.
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PENGARUH PENGETAHUAN PAJAK, SIKAP WAJIB PAJAK DAN MORAL WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS (Studi Kasus pada Wajib Pajak Orang Pribadi Pekerjaan Bebas Profesi Dokter di Kota Semarang)This study aims to determine the impact of tax knowledge, attitudes of taxpayers, and morals of taxpayers on tax compliance. Taxes are major source of state revenue which is used for funding the Government’s expenditures and development. Therefore, the taxpayers must obey to pay his tax obligations. The role of tax knowledge, attitude taxpayers, and moral of taxpayers can affect the compliance of the taxpayers. This study uses primary data in the from distributing questionnaires to taxpayers freelance work profession Doctor in Semarang City. Sampling method that used is proportional stratified random sampling with the number of 97 questionnaires distributed by proportional calculation, that is 7 questionnaires for Dentists, 29 for Specialist Doctors, and 61 for General Practitioners. The data obtained were analyzed using SPSS. The results of this study indicate that tax knowledge significantly affect taxpayer compliance, attitude of taxpayers significantly affect taxpayer compliance, and morals of taxpayers significantly affect taxpayer compliance.