[
ABSTRAKTesis ini menganalisa masalah kepatuhan perpajakan yang dihadapi Indonesia
dengan menggunakan 2.383 data Wajib Pajak Orang Pribadi selama tahun pajak
2013 di Duren Sawit, Jakarta Timur. Analisa didasarkan kepada lima variabel
independen yang terdiri dari dua variabel faktor demografi yaitu usia dan jenis
kelamin dari Wajib Pajak serta tiga variabel independen lainnya yaitu sektor usaha
Wajib Pajak dan status penyampaian Surat Pemberitahuan (SPT) Pajak
Penghasilan Orang Pribadi tahun pajak 2011 dan tahun pajak 2012. Dibandingkan
dengan penelitian sebelumnya, tesis ini menggunakan internal data yang diperoleh
langsung dari Direktorat Jenderal Pajak (DJP) Republik Indonesia. Dengan
mengkomparasi tiga metode statistik yaitu Metode Probit, Logit, dan Linear
Probablity Method (LPM), analisa pada tesis ini dibagi kedalam dua model yang
didasarkan pada status penyampaian SPT tahun pajak sebelumnya. Model pertama
dengan memasukan variabel status pajak tahun sebelumnya, menyimpulkan
bahwa semua variabel independen secara signifikan mempengaruhi tingkat
kepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahun berjalan. Sementara,
pada model kedua, hanya variabel sektor usaha yang mempengaruhi secara
signifikan tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahun
pajak berjalan. Sehingga dapat disimpulkan bahwa sektor usaha Wajib Pajak
mempunyai peran penting dalam hubungannya dengan tingkat kepatuhan
perpajakan Wajib Pajak Orang Pribadi di Duren Sawit, Jakarta Timur.
ABSTRACTThis paper tries to analyse individual tax compliance problems faced by Indonesia
using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren
Sawit. Moreover, the analysis is based on five explanatory variables consisting in
two demographic factors: age level and gender of taxpayers, and three other
explanatory variables: service-sector taxpayers, tax return status in 2011, and tax
return status in 2012. Compared to previous studies, this research paper uses
internal data obtained directly from Directorate General of Taxes (DGT) of
Republic of Indonesia while most of prior studies used survey method. By
comparing three statistical methods, which are Probit method, Logit method, and
Linear Probability Method, the analysis of this paper is divided into two models
based on the inclusion and exclusion of the previous tax return status. The first
model finds that all explanatory variables are statistically significant in
influencing individual tax compliance. However, in the second model, only
service-sector variable demonstrates statistical significance in explaining
individual tax compliance. In conclusion, sector of taxpayers has a significant
correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia
using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren
Sawit. Moreover, the analysis is based on five explanatory variables consisting in
two demographic factors: age level and gender of taxpayers, and three other
explanatory variables: service-sector taxpayers, tax return status in 2011, and tax
return status in 2012. Compared to previous studies, this research paper uses
internal data obtained directly from Directorate General of Taxes (DGT) of
Republic of Indonesia while most of prior studies used survey method. By
comparing three statistical methods, which are Probit method, Logit method, and
Linear Probability Method, the analysis of this paper is divided into two models
based on the inclusion and exclusion of the previous tax return status. The first
model finds that all explanatory variables are statistically significant in
influencing individual tax compliance. However, in the second model, only
service-sector variable demonstrates statistical significance in explaining
individual tax compliance. In conclusion, sector of taxpayers has a significant
correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia
using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren
Sawit. Moreover, the analysis is based on five explanatory variables consisting in
two demographic factors: age level and gender of taxpayers, and three other
explanatory variables: service-sector taxpayers, tax return status in 2011, and tax
return status in 2012. Compared to previous studies, this research paper uses
internal data obtained directly from Directorate General of Taxes (DGT) of
Republic of Indonesia while most of prior studies used survey method. By
comparing three statistical methods, which are Probit method, Logit method, and
Linear Probability Method, the analysis of this paper is divided into two models
based on the inclusion and exclusion of the previous tax return status. The first
model finds that all explanatory variables are statistically significant in
influencing individual tax compliance. However, in the second model, only
service-sector variable demonstrates statistical significance in explaining
individual tax compliance. In conclusion, sector of taxpayers has a significant
correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia
using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren
Sawit. Moreover, the analysis is based on five explanatory variables consisting in
two demographic factors: age level and gender of taxpayers, and three other
explanatory variables: service-sector taxpayers, tax return status in 2011, and tax
return status in 2012. Compared to previous studies, this research paper uses
internal data obtained directly from Directorate General of Taxes (DGT) of
Republic of Indonesia while most of prior studies used survey method. By
comparing three statistical methods, which are Probit method, Logit method, and
Linear Probability Method, the analysis of this paper is divided into two models
based on the inclusion and exclusion of the previous tax return status. The first
model finds that all explanatory variables are statistically significant in
influencing individual tax compliance. However, in the second model, only
service-sector variable demonstrates statistical significance in explaining
individual tax compliance. In conclusion, sector of taxpayers has a significant
correlation to individual tax compliance problems in Indonesia., This paper tries to analyse individual tax compliance problems faced by Indonesia
using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren
Sawit. Moreover, the analysis is based on five explanatory variables consisting in
two demographic factors: age level and gender of taxpayers, and three other
explanatory variables: service-sector taxpayers, tax return status in 2011, and tax
return status in 2012. Compared to previous studies, this research paper uses
internal data obtained directly from Directorate General of Taxes (DGT) of
Republic of Indonesia while most of prior studies used survey method. By
comparing three statistical methods, which are Probit method, Logit method, and
Linear Probability Method, the analysis of this paper is divided into two models
based on the inclusion and exclusion of the previous tax return status. The first
model finds that all explanatory variables are statistically significant in
influencing individual tax compliance. However, in the second model, only
service-sector variable demonstrates statistical significance in explaining
individual tax compliance. In conclusion, sector of taxpayers has a significant
correlation to individual tax compliance problems in Indonesia.]
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