Text
Pengaruh Penerapan Core Tax Administration System, Persepsi Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Bekasi Utara
- Bagikan:
Variations in individual taxpayer (WPOP) compliance at KPP
Pratama Bekasi Utara reflect the inherent complexity of tax reporting
and payment behaviors. Despite a consistent annual increase in the
number of registered individual taxpayers, the figures for those
obligated to submit Annual Tax Returns (SPT) exhibit irregular and
fluctuating trends. The implementation of the Core Tax
Administration System (CTAS), taxpayers’ perceptions, and the
enforcement of tax penalties for late submission are presumed to be
key factors influencing compliance levels. This study seeked to
examine the extent to which these three variables impact individual
taxpayer compliance, both independently and collectively. Adopting a
quantitative research design, the study utilized purposive sampling
and applied multiple linear regression analysis through SPSS version
27. Findings indicated that while CTAS contributes 44.4% to
compliance, its influence is not statistically significant when
considered in isolation. Conversely, taxpayer perceptions and tax
sanctions accounted for 61.5% and 51.2% respectively, with both
demonstrating a significant and positive effect. When assessed
simultaneously, the three variables collectively accounted for 65.1%
of the variance in taxpayer compliance, underscoring the necessity of
an integrated and behaviorally informed approach to enhancing
fiscal compliance.
| EJ2500002 | KAMPUS PUSAT | Tersedia |
Informasi Detil
| Judul Seri |
-
|
|---|---|
| No. Panggil |
-
|
| Penerbit | Jurnal Ilmiah Administrasi Publik : Jakarta., 2025 |
| Deskripsi Fisik |
-
|
| Bahasa |
Indonesia
|
| ISBN/ISSN |
-
|
| Klasifikasi |
NONE
|
| Tipe Isi |
-
|
| Tipe Media |
-
|
|---|---|
| Tipe Pembawa |
-
|
| Edisi |
-
|
| Subyek | |
| Info Detil Spesifik |
-
|
| Pernyataan Tanggungjawab |
-
|
Versi lain/terkait
Tidak tersedia versi lain