PENGARUH KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
DOI:
https://doi.org/10.24127/jm.v5i1.117Abstract
Abstract
Â
Tax reforms that have been annouced by the goverment since early 2000, including the application of modern tax administration sistem. Application of a new sistem of tax composed of so many parts, some of which are merging service functions income tax, VAT and rthe united nations integrated services in places, the appointment of account representative to provide personalized service to taxpayers and a more transparent process in the agency offices the tax.
Â
The study population was registered taxpayers in KPP City Metro. Relative to the large number of tax payers, researchers used a purposive sample by the number of 50 respondents. The variables in this study include satisfaction as independent variables and compliance as the dependent variable. Methods of data collection methods used were questionnaires and interviews to support the questionnaire that has been deployed. Data analysis methods used is descriptive analysis and Spearman Rank analysis techniques with the help of SPSS 17.0 statistical program.
Â
Results showed that satisfaction with the taxpayer on the application of modern tax administration sistem is quite high. Results of analysis using the Spearman Rank shows that Ï count of greater that 0.546 Ï tables (0363) to fit the testing criteria that is if Ï count > table Ï (α = 1%) then the null hypothesis (Ho) is rejected and alternative hypothesis (Ha) are accepted. Alternative hypothesis proposed in the study is the satisfaction of the taxpayer significant affect on taxpayer compliance application of modern tax administration sistem.
Â
Based on these findings, the authors propose suggestions to the leadership of Metro City KPP DAPT improve quality of service to taxpayers, especially at the help desk, the inspection process as well as information about how the tax compulation. It aims to increase taxpayer satisfaction and leads to an increase taxpayer compliance.
Â
Keywords: Satisfaction, Compliance, Tax Payer.References
DAFTAR PUSTAKA
Berry, L. Zeithaml, V., Parasuraman, A. (1990) The Service-Quality Puzzle. Business Horizons
Brotodihardjo, R. Santoso, 1995. Pengantar Ilmu Hukum Pajak. Bandung: Pt Eresco
Chaiza Nasuha, 2004. Reformasi Administrasi Publik. Jakarta: Pt. Grasindo
Caiden. Gerald E. 1969. Administrative Reform, Chicago: Allen Lane The Penguin Press
Direktorat Jendral Pajak. http://www.pajak.go.id/Node/560.Kpp Pratama Metro
Djaali Dan Muljono, P. 2004. Pengukuran Dalam Bidang Pendidikan. Program Pascasarjana Universitas Negara Jakarta: Jakarta
Engel. J.F. et. al, 1990: Consumer Behavior, 6 Th Ed, Chicago: The Dryden Press
Ghozali, Imam. (2002). Aplikasi Analisis Multi Variat Dengan Program Spss. Badan Penerbit Universitas Diponegoro. Semarang.
Gregorius Chandra. (2002)., Strategi Dan Program Pemasaran. Andi, Yogyakarta
Nugraha, Gughi Rama. 2010.
Hamzah B.Uno. (2007). Teori Motivasi Dan Pengukurannya Analisis Di Bidang Pendidikan. Jakarta: Bumi Aksara.
Kementerian Keuangan. http://www.kemenkeu.go.id./Sites/Default/Files/Subkatalogdata/Th.%202011%20-%20apbnp.Pdf.
Kotler. Philip, 1996. Marketing Jilid 1 (Adisi Bahasa Indonesia Dari Marketing Essentials). Diterjemahkan Oleh: Herujati Purwoto, Jakarta: Penerbit Erlangga.
Liberti Pandiangan. 2007. Modernisasi Dan Reformasi Pelayanan Perpajakan Berdasarkan Uu Terbaru. Jakarta: Pt Elek Media Komputindo.
Lumbantoruan, Sophar, 1997. Ensiklopedia Perpajakan Indonesia, Jakarta: Erlangga.
Feldmann. 2006. “De Over Heidsmiddelen Indonesia (Terjemahan)
Nazir, Moh. 2010. Metode Penelitian Jakarta: Ghalia Indonesia
Rochmat Soemitro, 2004, Asas Dan Dasar Perpajakan I, Refika Aditama, Bandung.
Riduan. 1998. Metode Dan Teknik Menyusun Tesis. Bandung, Alfabeta
Safri Nurmantu, 2005, Pengantar Perpajakan, Jakarta: Granit
Soesilo Zauhar. 2002. Reformasi Administrasi: Konsep, Dimensi, Dan Strategi. Jakarta: Penerbit Bumi Kasara
Wirawan B. Ilyas, Richard Burton. 2007. Hukum Pajak, Jakarta: Salemba Empat
Yeremias T. Keban. 2004. Enam Dimensi Strategi Administrasi Publik: Konsep, Teori Dan Isu, Yogyakarta, Gaya Media.
Downloads
Issue
Section
License
Licensing and Reuse Rights
All articles published in Derivatif: Jurnal Manajemen are licensed under the Creative Commons Attribution (CC BY) 4.0 International License.
This license permits unrestricted use, distribution, and reproduction in any medium, including commercial use, provided that the original author(s) and the source are properly credited.
Under the CC BY license, readers are allowed to:
Share — copy and redistribute the material in any medium or format
Adapt — remix, transform, and build upon the material for any purpose, including commercial purposes
No additional permission is required from the authors or the publisher, as long as proper attribution is given.
The full license text can be accessed at:
https://creativecommons.org/licenses/by/4.0/
Â
Copyright and Author Rights Policy
Authors who publish in Derivatif: Jurnal Manajemen retain the copyright of their articles.
By submitting and publishing their manuscript, authors grant Derivatif: Jurnal Manajemen the right of first publication and the right to publish, reproduce, distribute, and archive the article in all forms and media.
All published articles are licensed under the Creative Commons Attribution (CC BY) 4.0 International License.
Under this license:
Authors retain full copyright ownership of their work.
The journal is granted the right to publish and disseminate the article as the original publisher.
Readers and third parties are permitted to read, download, copy, distribute, print, search, link to the full texts, and reuse the articles for any lawful purpose, including commercial use, provided that appropriate credit is given to the original author(s) and the journal.
No additional permission is required from the authors or the publisher for reuse that complies with the terms of the CC BY license.
The full license terms are available at:
https://creativecommons.org/licenses/by/4.0/
