DINAMIKA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA KUPANG

Sofiany Hillarry Wua Rumat, Norman Duma Sitinjak

Abstract


Research on taxpayer compliance continues because it is very important especially for the government. The state concern to individual taxpayers because more people have taxable income. This study examines the compliance of individual taxpayers, namely government employees who live in the Kupang City. The findings in this study are the willingness to pay taxes significantly influence individual taxpayer compliance. The reason is the tax owed by government employees in an orderly manner is cut directly by the government treasurer.

Keywords


compliance, Individual taxpayers, government treasurer

References


Alfiah, I. 2014. “Kesadaran Perpajakan, Sanksi Perpajakan, Sikap Fiskus,

Lingkungan Pajak, Pengetahuan Peraturan Pajak, Persepsi Efektifitas Sistem

Perpajakan, dan Kemauan Membayar Pajak terhadap Kepatuhan Wajib PajakOrang Pribadi di DPPKAD Grobogan, Purwodadi.” Skripsi. Universitas Muria,

Kudus.

Devos. K. 2012. “The Impact Of Tax Professionals Upon The Compliance

Behaviour Of Australian Individual Taxpayers.” Revenue Law Journal, 22(1):

-56

Ghozali, I. 2005. “Aplikasi Analisis Multivariat dengan Program SPSS.” Semarang:

Universitas Diponegoro.

Jotopurnomo, C. dan Mangoting, Y. 2013. “Pengaruh Kesadaran Wajib Pajak,

Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada

Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Surabaya.” Tax &

Accounting Review, 1(1): 50-54

Kementeriean Keuangan Republik Indonesia. 2012. “Peraturan Menteri Keuangan

Nomor 74/PMK.03/2012 Pasal 2 Tentang Tata Cara Penetapan Dan Pencabutan

Penetapan Wajib Pajak Dengan Kriteria Tertentu Dalam Rangka Pengembalian

Pendahuluan Kelebihan Pembayaran Pajak”

Kirchler, E., Hoelzl, E. dan Wahl, I. 2008. “Enforced Versus Voluntary Tax

Compliance: The „„Slippery Slope‟‟ framework.” Journal of Economic

Psychology, 29(2): 210–225

Loo, E. C., Mckerchar, M. dan Hansford, A. 2009. “Understanding The Compliance

Behaviour Of Malaysian. Individual Taxpayers Using A Mixed Method

Approach.” Journal of the Australasian Tax Teachers Association, 4(1):181-

Mardiasmo. 2009. “Perpajakan.” Edisi Revisi. Yogyakarta: Andi

Pope, J. dan McKerchar. M. 2011. “Understanding tax morale and its effect on

individual taxpayer compliance.” British Tax Review, 5: 587-601

Republik Indonesia. 2007. Undang-undang Nomor 28 Tahun 2007 “Tentang

Ketentuan Umum Dan Tata Cara Perpajakan (UU KUP)”.

Republik Indonesia. 2008. Undang-undang Nomor 36 Tahun 2008 “Tentang Pajak

Penghasilan.”

Sugiyono. 2012. “Metode Penelitian Kuantitatif Kualitatif dan R&D.” Bandung:

Alfabeta


Full Text: PDF

Refbacks

  • There are currently no refbacks.



Editorial Office


Information:

address icon redTerusan Dieng Street 62-64, Malang City, East Java, Indonesia, 65146.
jurnalbijak@unmer.ac.id
http://jurnal.unmer.ac.id/index.php/jb/

Whatsapp IDJCH

Statistics:

View My Stats

Indexing:


Tools:

TurnitinMendeleyGrammarly

Supported By:

Universitas Merdeka Malang


Creative Commons License
Bijak : Jurnal Ilmiah Bisnis dan Perpajakan is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright ©2019 University of Merdeka Malang Powered by Open Journal Systems.