* Corresponding Author
Pengaruh Proses Pelaporan Dan Penyetoran Pajak Serta Kepuasan Dan Kepatuhan Dalam Wajib Pajak Pribadi Kabupaten Sleman Terhadap Ketahanan Ekonomi Wilayah
https://doi.org/10.22146/jkn.38753 Diki Ferdiana(1*), Ayu Chairina Laksmi(2)
(1) Universitas Islam Yogyakarta
(2) Universitas Islam Indonesia
(*) Corresponding Author
Abstract
ABSTRACT
This study examinedthe influence of the process of reporting and depositing taxes as well as satisfaction and compliance in personal taxpayers in Sleman regency against economic resilience. The purpose of this study was to analyzed the influence of the process of reporting and depositing taxes and taxpayer compliance and compliance with economic resilience.
This research was an empirical research by taking samples of taxpayers in Sleman District. Survey data were analyzed statistically using descriptive method and Structural Equation Modeling (SEM) with the help of computer program AMOS v22.
The results showed that the process of reporting and depositing taxes and satisfaction and compliance in taxpayershad posistive influence, which had a significant impact on the economic resilience of the region. This could be said as a form of economic resilience of the region which was the basis of national resilience
ABSTRAK
Penelitian ini mengkaji tentang pengaruh proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan dalam wajib pajak pribadi di Kabupaten Sleman terhadap ketahanan ekonomi. Tujuan penelitian ini untuk menganalisis pengaruh proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan wajib pajak terhadap ketahanan ekonomi.
Penelitian ini merupakan penelitian empiris dengan mengambil sampel para wajib pajak di Kabupaten Sleman. Data survei dianalisis secara statistik menggunakan metode deskriptif dan Structural Equation Modeling (SEM) dengan bantuan program komputer AMOS v22.
Hasil penelitian menunjukkan bahwa proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan dalam wajib pajak berpengaruh posistif, yang berdampak signifikan terhadap ketahanan ekonomi wilayah. Hal ini dapat dikatakan sebagai wujud dari ketahanan ekonomi wilayah yang merupakan dasar dari ketahanan nasional.
Keywords
Full Text:
PDFReferences
Abdul-Razak, A Dan Adafula, CJ. 2013. Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana. Journal of Accounting and Taxation Vol. 5(3), pp. 48-57, September 2013 DOI: 10.5897/JAT2013.0120 ISSN 2141-6664 © 2013 Academic Journals http://www.academicjournals.org/JAT
Akintoye, I.R Dan Tashie, G.A. 2013. The Effect of Tax Compliance on Economic Growth and Development in Nigeria, West-Africa. British Journal of Arts and Social Sciences. ISSN: 2046-9578, Vol.11 No. II (2013). ©British Journal Publishing, Inc. 2013. http://www.bjournal.co.uk/BJASS.aspx
Alfioza, K Dan A. Silfi. 2011. Signalling. Theory: A Review and Assessment. Journal of Management. Vol. 37, No. 1. Hal. 39-67
Arifin. 2005. Tinjauan Perspektif Teori Keagenan (Agency Theory).Pidato Pengusulan Jabatan Guru Besar. Universitas Diponegoro. Semarang.
Barney, J.B. Dan Clarck, D.N. 2007. Resourced Based Theory: Creating and Sustaining Competitive Advantage. Princeton: Oxford University Press
Barney, Jay B. 2001. Is the Resource-Based Theory a Useful Perspective for Strategic Management Research? Yes. Academy of Management Review. 26 (1): 41–56.
Cooper, D.R. dan Schindler,P.S, 2006. Business Research Methods, New York: McGraw-Hill Companies, Inc.
Chen, A dan Kao, L. 2005. The Conflict between Agency Theory and Corporate Control on Managerial Ownership: The Evidence from Taiwan IPO Performance.
Ferdinand, A., 2015. Structural Equation Modeling Dalam Penelitian Manajmen, Semarang: FE-UNDIP
Fountaine, C., Haarman, A., dan Schmid, S., 2006. Stakeholder Theory of The MNC, Princeton: Oxford University Press.
Freeman, RE., 2004. A Stakeholder Theory of Modern Corporations: Ethical Theory and Business, 7th ed.
Ghozali, I, 2014. Model Persamaan Struktural: Konsep dan Aplikasi Dengan Program AMOS v22, Semarang: FE-UNDIP
Gunadi. 2009. Rasionalitas Reformasi Administrasi Perpajakan. Jakarta: Fakultas Ekonomi Universitas Indonesia.
Helhel, Y. Dan Varshalomidze, M. 2015. Determinants of Tax Attitude and Tax Compliance among Small and Medium Enterprises (SMEs) in Tourism Industry: A Survey Study in Georgia. Archives of Business Research Vol.3, No.5. Publication Date: Oct. 25, 2015 DOI: 10.14738/abr.35.1495.
Jayawardane, Damayanthi Dan Low, K. 2016. Taxpayer Attitude and Tax Compliance Decision in Sri Lanka. How the Taxpayers’ Attitudes influence Tax Compliance Decision among individual Taxpayers in Colombo City in Colombo District. International Journal of Arts and Commerce ISSN 1929-7106 www.ijac.org.uk
Keban, Y.T. 2009. Enam Dimensi Strategis Administrasi Publik: Konsep, Teori dan Isu. Yogyakarta: Penerbit Gava Media.
Kotler, P dan Keller, KP, 2012. Marketing Management, Harlow: Pearson Education Limited
Korir, J, Adoyo, p, Isaac, N, Aila, F.O, Mule, R.K, Ogut, A.S, dkk. 2015. Determinants of Tax Compliance among Small Taxpayers in Western Kenya.Greener Journal of Economics and Accountancy ISSN: 2354-2357 Vol. 4 (1), pp. 009-020, January 2015.
Lumbantoruan, S., 2007. Akuntansi Pajak, Jakarta: Grasindo.
Mardiasmo. 2012. Perpajakan. Yogyakarta: Penerbit Andi.
Mavengere, K. 2015. An Analysis of Factors Affecting Tax Compliance among SME’s In Zimbabwe. A Case of Bulawayo Small Medium Enterprises (SMEs).International Journal of Management Sciences and Business Research, Aug-2015 ISSN (2226-8235) Vol-4, Issue 8
Moeinadin, M, Heirany,F dan Harandi, A. 2014. Identifying the Effective Factors for the Improvement of Tax Compliance.International Journal of Academic Research in Accounting, Finance and Management Sciences Vol. 4, No.1, January 2014, pp. 220–227 E-ISSN: 2225-8329, P-ISSN: 2308-0337 © 2014 HRMARS www.hrmars.com
Nasucha, C. 2009. Reformasi Administrasi Publik: Teori dan Aplikasi. Jakarta: PT Gramedia Widiasarana Indonesia.
Nkwe, N. 2013. Tax Payers’ Attitude and Compliance Behavior among Small Medium Enterprises (SMEs) in Botswana.Business and Management Horizons. Macrothink Institute. ISSN 2326-0297 2013, Vol. 1, No. 1
Nurmantu, S., 2008. Pengantar Perpajakan , Jakarta: Kelompok Yayasan Obor
Panayiotis, N. 2014. Tax Compliance, Social Norms and Institutional Quality: An Evolutionary Theory of Public Good Provision. Taxation Papers. Working Paper N. 46-2014. ISSN 1725-7565 (PDF) ISSN 1725-7557 (Printed)
Surjoputro, D.S dan Widodo, J.E. 2009. Meningkatkan Kepatuhan Wajib Pajak Melalui Modernisasi Administrasi Perpajakan. Jakarta: Penerbit Kharisma.
Tarmini, LT., 1992. Ekonomi Pembangunan, Jakarta: PAU Studi Ekonomi-UI
Tjiptono, F. . 2012. Service, Quality & Statisfaction. Yogyakarta: Andi Offset.
Wijaya, T. 2009. Analisis Structural Equation Modeling Menggunakan AMOS. UAJY Yogyakarta.
Wolk, A.J. 2001. Signaling, Agency Theory, Accounting Policy Choice. Accounting and Business Research. Vol. 18. No 69:47-56
Zauhar, S. 2002. Reformasi Administrasi: Konsep, Dimensi dan Strategi. Jakarta: Penerbit Bumi Askara.
Peraturan Perundangan
Undang-Undang Nomor 25 Tahun 2009 Tentang Pelayanan Publik
Peraturan Menteri Keuangan No. 206.2/PMK.01/2014 Tentang Organisasi dan Tata Kerja Instansi Vertikal Direktorat Jenderal Pajak.
Peraturan Menteri Pendayagunaan Aparatur Negara No. 16 Tahun 2014 Tentang Pedoman Survei Kepuasan Masyarakat Terhadap Penyelenggaraan Pelayanan Publik,
DOI: https://doi.org/10.22146/jkn.38753
Article Metrics
Abstract views : 3621
| 
views : 15949
Refbacks
- There are currently no refbacks.
Copyright (c) 2018 Diki Ferdiana, Ayu Chairina Laksmi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.