PENGARUH KESADARAN DAN KEPATUHAN WAJIB PAJAK TERHADAP KINERJA PERPAJAKAN (STUDI PADA KANWIL DITJEN PAJAK JAWA TIMUR III)

Kariyoto Kariyoto

Abstract


Abstract: Effect of Awareness and Taxpayer Compliance Performace of Taxation. The aim of the study is to test the influence of compliance and taxpayer awareness on the performance of taxation. The population of this research is account representative that spread across the Regional Office of Directorate General of Taxation III, East Java, while samples taken is as many as 124 respondents. Analysis of research data uses SEM (structural equation modeling). The main findings of this study suggest that taxpayer compliance role in improving the performance of the tax proven to be effective. Awareness of the taxpayer has not provided tax benefits to increase performance.

Abstrak: Pengaruh Kesadaran dan Kepatuhan Wajib Pajak Terhadap Kinerja Perpajakan. Penelitian ini bertujuan membuktikan secara empiris pengaruh  kepatuhan dan kesadaran wajib pajak terhadap kinerja perpajakan. Populasi penelitian ini adalah account representative yang tersebar di seluruh Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur III dengan sampel yang berpartisipasi sebanyak 124. Analisis data menggunakan SEM (Structural Equation Modelling). Temuan utama penelitian ini memberikan informasi peran kepatuhan wajib pajak dalam meningkatkan kinerja perpajakan terbukti efektif. Kesadaran wajib pajak belum memberikan manfaat terhadap peningkatan kinerja perpajakan.


Keywords


kesadaran; kepatuhan wajib pajak; kinerja perpajakan

Full Text:

PDF


DOI: http://dx.doi.org/10.18202/jamal.2012.04.7145

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.