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"[ABSTRAKTesis ini menganalisa masalah kepatuhan perpajakan yang dihadapi Indonesiadengan menggunakan 2.383 data Wajib Pajak Orang Pribadi selama tahun pajak2013 di Duren Sawit, Jakarta Timur. Analisa didasarkan kepada lima variabelindependen yang terdiri dari dua variabel faktor demografi yaitu usia dan jeniskelamin dari Wajib Pajak serta tiga variabel independen lainnya yaitu sektor usahaWajib Pajak dan status penyampaian Surat Pemberitahuan (SPT) PajakPenghasilan Orang Pribadi tahun pajak 2011 dan tahun pajak 2012. Dibandingkandengan penelitian sebelumnya, tesis ini menggunakan internal data yang diperolehlangsung dari Direktorat Jenderal Pajak (DJP) Republik Indonesia. Denganmengkomparasi tiga metode statistik yaitu Metode Probit, Logit, dan LinearProbablity Method (LPM), analisa pada tesis ini dibagi kedalam dua model yangdidasarkan pada status penyampaian SPT tahun pajak sebelumnya. Model pertamadengan memasukan variabel status pajak tahun sebelumnya, menyimpulkanbahwa semua variabel independen secara signifikan mempengaruhi tingkatkepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahun berjalan. Sementara,pada model kedua, hanya variabel sektor usaha yang mempengaruhi secarasignifikan tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahunpajak berjalan. Sehingga dapat disimpulkan bahwa sektor usaha Wajib Pajakmempunyai peran penting dalam hubungannya dengan tingkat kepatuhanperpajakan Wajib Pajak Orang Pribadi di Duren Sawit, Jakarta Timur.ABSTRACTThis paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia., This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.]"

"Penelitian ini bertujuan menganalisis model kepatuhan pajak yang diterapkan dan pengaruh pelayanan prima terhadap kepatuhan Wajib Pajak di KPP Pratama Jakarta Gambir Empat. Metode analisis yang digunakan adalah Structural Equation Modeling (SEM) dan modelnya diukur dengan Second Order Confirmatory Factor Analysis (2ndCFA). Data penilitian berupa jawaban kuesioner dari Wajib Pajak atas pelayanan dan kepatuhan. Hasil pengolahan data dengan menggunakan software LISREL 8.7 menunjukkan bahwa pelayanan prima berpengaruh terhadap kepatuhan Wajib Pajak dengan dimensi reliability, responsiveness, assurance, tangible, dan emphaty, sedangkan dimensi audit administration tidak berpengaruh signifikan terhadap kepatuhan dalam konteks pelayanan prima. Dari hasil pengolahan data ternyata indikator terbesar adalah keadilan dalam pelayanan, hal ini menunjukkan bahwa perlakuan adil menjadi sesuatu yang penting terutama berkaitan dengan layanan unggulan yang telah ditetapkan.

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This study aims to analyze the tax compliance model adopted and the influence of excellent service to taxpayers' compliance in Jakarta Gambir Empat Tax Office. The analytical method used is Structural Equation Modeling (SEM) and the model was measured with the Second Order Confirmatory Factor Analysis (2ndCFA). Research data in the form of answers to questionnaires from the taxpayer service and compliance. Results of data processing by using LISREL 8.7 software showed that excellent service affect taxpayers' compliance with the dimensions of reliability, responsiveness, assurance, tangible, and emphaty, while the dimensions of the audit administration no significant effect on compliance in the context of excellent service. From the data processing was the biggest indicator is the justice in the services, this suggests that fair treatment is especially important to be something related to superior service has been determined."

"Dalam proses administrasi pajak terdapat biaya yang harus dikeluarkan oleh Wajib Pajak dan fiskus Contoh transaksi yang menimbulkan biaya tersebut adalah proses pengembalian kelebihan bayar pajak dalam hal status utang pajak adalah Lebih Bayar. Tujuan dari penelitian ini adalah menganalisis biaya pajak yang timbul apabila kebijakan pilihan disumbangkan ke kas negara dimunculkan kembali untuk status pelaporan Wajib Pajak Orang Pribadi Lebih Bayar. Penelitian ini menggunakan pendekatan penelitian post-positivisme dengan metode kualitatif dilengkapi teknik pengumpulan data berupa studi literatur dan wawancara mendalam. Hasil dari penelitian ini menunjukan bahwa compliance costs, yang terdiri dari direct money costs, time costs, dan psychological costs yang dikeluarkan oleh Wajib Pajak dapat berkurang. Disisi lain, administrative costs yang terdiri dari structural costs dapat berkurang. Namun, incidental costs yang dikeluarkan oleh otoritas pajak bersifat fleksibel. Direktorat Jenderal Pajak dapat melakukan penambahan opsi pada Pasal 17B UU KUP untuk pengecualian pemeriksaan dalam hal kasus WP OP yang Lebih Bayar tidak lebih dari batasan jumlah tertentu.

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In the tax administration process, some costs must be incurred by the taxpayer and the tax authorities. An example of a transaction that generates these costs is returning tax overpaid if the tax debt status is overpaid. The purpose of this study is to analyze the cost of taxation that arise if the option of donating to the state is raised again for the reporting status of Overpaid Individual Taxpayers. This study uses a post-positivism research approach with qualitative methods equipped with data collection techniques in the form of literature studies and in-depth interviews. The results of this study indicate that compliance costs, which consist of direct money costs, time costs, and psychological costs incurred by taxpayers can be reduced. On the other hand, administrative costs, which consist of structural costs, can be reduced. However, incidental costs incurred by the tax authorities are flexible. The Directorate General of Taxes can add options to Article 17B of the KUP Law for inspection exceptions in the case of overpaid WP OP not exceeding a certain amount."

"ABSTRAKPenelitian ini membahas mengenai biaya kepatuhan yang timbul dari peraturan Surat Edaran DJP Nomor SE-29/PJ/2010 dimana untuk wajib pajak kawin pisah harta diatur khusus dalam pemenuhan kewajiban pajak penghasilan orang pribadi. Penelitian ini bertujuan untuk mengidentifikasi biaya kepatuhan dari perjanjian kawin pisah harta dan manajemen pajak untuk wajib pajak kawin pisah harta dalam pemenuhan kewajiban pajak penghasilan orang pribadi. Menurut teori Sandford (1998) biaya kepatuhan terdiri atas biaya langsung, biaya waktu, dan biaya psikologis. Hasil dari penelitian ini menjelaskan aspek biaya kepatuhan bagi wajib pajak kawin pisah harta yang lebih besar daripada tidak pisah harta dan menjelaskan cara manajemen pajaknya sesuai wawancara narasumber.

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ABSTRACTThis study discusses the compliance costs arising from regulation No. SE-29/PJ/2010 where to split the treasure arranged marriage specifically in the fulfillment of personal income tax liability. This study aims to identify the compliance costs of mating separation agreement and management of property taxes for married taxpayers split the treasure in the fulfillment of personal income tax liability. According to the theory Sandford (1998) compliance costs consist of direct costs, time costs, and psychological costs. The results of this study describes aspects of compliance costs for taxpayers mating separation greater treasure than not explain how to split property and tax management according informant interviews."

"Tesis ini menganalisis efektivitas "Sunset Policy" dalam meningkatkan tingkat kepatuhan wajib pajak dan penerimaan pajak pada KPP Pratama Jakarta Sawah Besar Dua. Metode penelitian yang digunakan adalah analisa deskripsi sehingga tidak dimaksudkan untuk menguji hipotesis tertentu, tetapi hanya menggambarkan apa adanya tentang suatu variabel. Data yang dipergunakan adalah data primer berupa kuesioner yang dibagikan kepada responden dan data sekunder dari Sistem Informasi Direktorat Jenderal Pajak (SIDJP). Hasil penelitian menunjukkan ?Sunset Policy? meningkatkan kepatuhan wajib pajak dalam hal pendaftaran wajib pajak, pelaporan SPT Tahunan PPh dan penyetoran pajak SPT Tahunan PPh kurang bayar. Setoran pajak tersebut menyebabkan penerimaan pajak meningkat.

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This tesis is analyzing the effectivity of Sunset Policy to increase tax payer compliance rate and tax revenue in Jakarta Sawah Besar Dua Small Tax Payers Office. Research methods during this research is description analysis, so it doesn?t mean to testify the hypothesis, but it is only to describe the variable. Data used in this research are primary data taken from questionnarie which is spread out to the respondent and secondary data from Sistem Informasi Direktorat Jenderal Pajak (SIDJP). The result shows that Sunset Policy could increase compliance rate especially about tax payer registration, reporting income tax and paying income tax. Tax payer who paying their income tax would lead to the increasing of tax revenue."

"Biaya kepatuhan dan kepatuhan pajak menjadi tolok ukur efisiensi suatu sistem perpajakan. Namun, hubungan antara kedua variabel tersebut dan faktor-faktor yang mempengaruhinya belum mendapat banyak perhatian para peneliti, terutama di Indonesia yang sistem perpajakannya menganut sistem self-assessment. Dalam penelitian ini, faktor uniformity dan kesamaan persepsi, serta ukuran perusahaan, diuji pengaruhnya terhadap biaya kepatuhan pajak, dan selanjutnya secara simultan dilakukan pula pengujian atas pengaruh biaya kepatuhan pajak tersebut terhadap kepatuhan pajak. Adapun, hasil uji empiris ini selanjutnya digunakan untuk mengetahui biaya kepatuhan pajak minimal jika dilakukan intervensi (pembenahan) terhadap unsurnya untuk mendapatkan tingkat kepatuhan pajak tertinggi.Biaya kepatuhan pajak dan kepatuhan pajak merupakan nilai tukar antara wajib pajak dan fiskus dalam trade off pemenuhan kewajiban pajak. Konsep yang diturunkan dari Teori Pertukaran Sosial Homans ini menguatkan teori transaction cost dalam melihat fenomena biaya kepatuhan pajak yang timbul dalam suatu kondisi terdapatnya informasi a-simetris, perilaku oportunistik, dan bounded rationality. Kondisi tersebut relevan untuk dianalisis mengingat sistem self-assessment yang dianut menempatkan fiskus sebagai pemangku kebenaran legalitas fiskal, sementara wajib pajak sebagai pemangku kebenaran praktek komersial.Untuk menganalisis biaya kepatuhan pajak, indikator yang diteliti dan digunakan adalah direct money cost, time cost, dan psychological cost, sementara indikator kepatuhan pajak yang diteliti dan digunakan adalah kepatuhan formal, kepatuhan material, dan pelaporan. Selanjutnya, indikator uniformity dan kesamaan persepsi adalah beda tetap, beda waktu, serta beda persepsi, dan indikator ukuran perusahaan adalah penjualan, aktiva, dan ekuitas. Obyek penelitian adalah perusahaan masuk bursa di Jakarta (Bursa Efek Jakarta).Peneliti mengambil seluruh populasi sebagai sumber data, dan pengumpulan data dilakukan melalui penyebaran kuesioner. Adapun, dari hasil data collecting, jawaban kuesionernya yang kembali dan dianggap lengkap, mencapai 250 perusahaan dari total 339 perusahaan masuk bursa di Jakarta (Bursa Efek Jakarta). Selanjutnya, teknik analisis statistik yang digunakan adalah structural equation modeling (SEM). Teknik ini digunakan karena mampu menganalisis model rumit yang mempunyai alur berjenjang (path analysis) serta mampu mengkonfirmasi faktor-faktornya dan pengaruh antar faktor sesuai konstruksi teori yang dibangun. Sedangkan, untuk mengetahui tingkat biaya kepatuhan pajak minimal jika dilakukan intervensi, penelitian ini menggunakan teknik program linier (linear programming).Penelitian ini menghasilkan simpulan, setelah model persamaan struktural yang diajukan diterima secara statistik (valid), yaitu:1) semakin besar uniformity dan kesamaan persepsi, maka semakin kecil biaya kepatuhan pajak;2) semakin besar ukuran perusahaan, maka semakin besar biaya kepatuhan pajak;3) semakin besar biaya kepatuhan pajak yang harus ditanggung oleh wajib pajak, maka semakin kecil kepatuhan pajaknya;dan 4) hasil minimalisasi biaya kepatuhan pajak menunjukkan hasil bahwa kondisi kepatuhan pajak dapat mencapai tingkat tertinggi pada tingkat 70.15% pada kondisi biaya kepatuhan pajak rata-rata per tahun adalah sebagai berikut: direct money cost pada tingkat 0,02 % dari penjualan, time cost selama 4,3 bulan, dan psychological cost pada skala 3,5 (dari skala 1 sampai dengan 5, yaitu antara sedang dan tenang).Dari penelitian ini diambil simpulan bahwa biaya kepatuhan pajak yang menjadi beban wajib pajak dalam sistem self-assessment memiliki potensi trade off (pertukaran) antara biaya kepatuhan pajak dan kepatuhan pajak dari wajib pajak dan fiskus. Selanjutnya, biaya kepatuhan pajak (dalam kondisi informasi a-simetris, perilaku oportunistik, dan bounded rationality) cenderung meningkat manakala uniformity dan kesamaan persepsi semakin rendah, dan ukuran perusahaan semakin besar. Adapun, simpulan berikutnya dari penelitian ini adalah belum terangkatnya tingkat kepatuhan pajak maksimal (yakni, 100%) walaupun upaya pembenahan untuk menekan biaya kepatuhan pajak dilakukan. Dari simpulan ini diinterpretasikan bahwa terhadap sistem perpajakan di Indonesia masih perlu dilakukan pembenahan secara mendasar dan komprehensif, karena faktor trade off antara biaya dan kepatuhan yang melekat dalam sistem pemungutan pajak dapat mempengaruhi penerimaan pajak. Pembenahan bisa dimulai dengan memperhatikan potensi dua faktor penting yang berpengaruh terhadap biaya kepatuhan pajak, yaitu uniformity dan kesamaan persepsi, serta ukuran perusahaan.

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The compliance cost and the tax compliance are two tools commonly used to measure the efficiency of a tax system. Those variables and the other factors influencing them, however, are not an interesting subject for scholars, especially the Indonesians, whose tax systems refer to the self-assessment system. In this thesis, the uniformity factor and common perception as well as the company size?s influence on the tax compliance cost were tested. Simultaneously, a test on the influence of the tax compliance cost toward the tax compliance was also conducted. This empirical test, on the next step, was used to estimate the minimum tax compliance cost in order to get the optimum tax compliance rate if an intervention on the factors was done.The tax compliance cost and the tax compliance are an exchange rate between the tax payers and the tax officer in trading of the tax-paying fulfillment. The concept taken from the Social exchange theory of Homans supported the transaction cost theory in viewing the phenomenon of the tax compliance cost deriving from an asymmetrical information condition, opportunistic behavior, and bounded rationality. This condition was relevant to analyze considering that the self-assessment system positioned the tax officer as the fiscal-legal authority and the tax payers as the commercial practice authority.To analyze the tax compliance cost, the indicators applied in the research were direct money cost, time cost, and psychological cost, while the tax compliance indicators applied were the formal and material compliance as well as the reporting. Furthermore, the uniformity indicator and the common perception were regarded as constant, chronic, and perceived difference while the indicators of the company size were the sale, assets, and equity. The objects of the research were the companies listed in the Jakarta stock-exchange market.The writer took all the population as the data resource through a number of surveys as the data collection. At this step, the writer received two hundred and fifty complete-returned questioners of total 339 companies listed in the Jakarta stock-exchange market. The writer applied a statistical-analytical technique called the structural equation modeling (SEM) since this technique was well-known to be able to analyze a complex model with a path analysis and to confirm the factors and the inter-factor?s influence in regard to theoretical construction. The writer also applied the linear programming technique to find out the minimum rate of the tax compliance cost under an intervention.When the structural equation model was statistically accepted as valid, the research of the thesis concludes:1) the higher rate of the uniformity and the common perception, the smaller rate the compliance tax cost;2) the bigger the company size, the bigger the tax compliance cost;3) the higher the tax compliance cost taken by tax payers, the smaller the tax compliance; and4) the result of minimizing the tax compliance cost showed that the tax compliance condition could reach a peak at the level of 70.15 percent on the following average yearly condition: direct money cost at the level of 0.02 percent of sale, time cost for 4.3 months, and psychological cost at 3.5 scale (of one to five scale, between timid and relax).The thesis also concludes that the tax compliance cost of the tax payers in the self-assessment system brings a trade off potential between the compliance tax cost and the tax compliance of the tax payers and the tax officer. Moreover, the tax compliance cost, in the condition of asymmetrical information, opportunistic behavior, and bounded rationality, had an increasing trend when the uniformity and common perception decrease and when the company size get bigger. Finally, the thesis concludes that the tax compliance rate was not maximum i.e. one hundred percent, despite the intervention. Therefore, it is interpreted that the Indonesian tax system need a basic and comprehensive regulation because of the trade off factor between the cost and the inherent compliance in tax collection system that influence the tax revenue. A regulation can start by giving more attention to the three important factors which influence the tax compliance cost namely uniformity, common perception, and the company size."

"Sistem E-filing merupakan bentuk layanan dari pemerintah yang memanfaatkan teknologi informasi agar dapat melaksanakan pelaporan SPT secara online dan realtime. Salah satu tujuannya yaitu agar biaya yang dikeluarkan oleh wajib pajak dapat diminimalisir compliance cost . Tujuan dari penelitian ini adalah untuk menganalisis biaya kepatuhan pajak sebelum dan sesudah penggunaan e-filing pada wajib pajak badan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui survey dan wawancara mendalam. Berdasarkan hasil penelitian ini terjadi perubahan biaya kepatuhan pajak setelah menggunakan e-filing yaitu pada fiscal cost dan time cost menurun sedangkan psychological cost meningkat akibat seringnya terjadi gangguan koneksi pada e-filing.

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E-filing systems is a form of government service that utilizes information technology in order to implement SPT reporting online and realtime. One of the objectives is that the cost incurred by the taxpayer can be minimized compliance cost . The purpose of this research was to analyze the tax compliance costs before and after the use of e filing in corporate taxpayers. This research uses a quantitative approach with data collection techniques through surveys and in depth interviews. Based on the results of this study there are changes in tax compliance costs after using e filing is the fiscal cost and time cost decreased while the psychological cost increased due to frequent interruption of connection on e filing."

"[ABSTRAKPerilaku ketidakpatuhan wajib pajak sudah menjadi permasalahan utamabertahun-tahun di berbagai negara berkembang termasuk Indonesia. Permasalahanini menimbulkan dampak yang besar untuk pembangunan di Indonesia, terutamakarena pajak menjadi bagian terbesar dalam penerimaan negara. Penelitian inidilakukan dengan melihat permasalahan ketidakpatuhan tersebut sebagai latarbelakang penelitian serta mencari tahu faktor-faktor yang menentukan kepatuhanwajib pajak badan dalam memenuhi kewajiban perpajakan.Kemudian, factor-faktor tersebut akan dibagi menjadi dua aspek; aspekkarakter perusahaan dan aspek perilaku perusahaan. Selanjutnya, data berasal dariKantor Pelayanan Pajak Pratama Jakarta Duren Sawit sebagai data sekunder dandata survey yang didasarkan pada persepsi wajib pajak badan sebagai data primer.Perbedaan data penelitian akan di bawa ke dalam dua analisa utama, yaitu regresilogistic dan regresi berganda.Hasil penelitian menunjukkan bahwa pelaporan pajak tahun sebelumnya danpersepsi korupsi mempengaruhi kepatuhan wajib pajak secara signifikan,sementara faktor-faktor lainnya tidak mempunyai pengaruh secara keseluruhan.Hal ini secara menyeluruh menyimpulkan bahwa semua factor-faktor kepatuhanadalah satu kesatuan yang harus dijadikan bahan pertimbangan untuk mengurangiperilaku ketidakpatuhan dari wajib pajak, dimana persepsi korupsi adalah faktorutama yang seharusnya menjadi kebijakan penting bagi pemerintah.

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ABSTRACTFor years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government;For years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government;For years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government.;For years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government, For years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government]"

"Tesis ini bertujuan untuk meneliti pengaruh faktor-faktor ekonomi yang terdapat dalam Surat Pemberitahuan (SPT) dengan menggunakan metode pengujian hipotesis. Faktor-faktor tersebut adalah jenis usaha, metode penyusutan, debt equity ratio, profitabilitas dan tarif efektif.Hasil penelitian menunjukkan bahwa model regresi yang digunakan dapat lolos dari uji asumsi klasik. Penelitian ini berhasil mengidentifikasi faktor-faktor yang berpengaruh terhadap kepatuhan wajib pajak badan dengan indikator besaran angka koreksi penghasilan neto fiskal hasil pemeriksaan. Faktor-faktor dominan yang mempengaruhi kepatuhan wajib pajak menurut penelitian ini adalah jenis usaha, profitabilitas dan tarif efektif.

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This thesis aims to investigate the influence of economic factors contained in the taxpayer?s declaration (SPT) using the method of hypothesis testing. These factors are type of business, methods of depreciation, debt to equity ratio, profitability, and the effective rate.The results showed that the regression model used to escape from the classical assumption. This study succeeded in identifying the factors that influence corporate tax compliance with the indicator correction rate scale of net income tax assessment. Dominant factors that affect tax compliance according to this study is the type of business, profitability and effective tax rate."

"Penelitian ini dilatarbelakangi dengan rilisnya aplikasi e-Bupot Unifikasi untuk wajib pajak intansi pemerintah yang mulai digunakan pada bulan September 2021. Berbeda dengan aplikasi sebelumnya, aplikasi ini menggabungkan seluruh aplikasi SPT dalam satu aplikasi yang berbasis web dan real-time untuk tujuan pembuatan bukti potong dan pelaporan pajak. Penelitian ini bertujuan untuk menganalisis persepsi manfaat aplikasi e-Bupot Unifikasi oleh Wajib Pajak Instansi Pemerintah yang terdaftar pada KPP Pratama Jakarta Kramat Jati dan pengaruhnya terhadap kepatuhan kewajiban perpajakan. Peneliti melakukan analisis menggunakan Technology Acceptance Model (TAM) dan Information Sysytem Success Model (ISSM) serta kepatuhan dari segi perspektif instrumental. Penelitian ini menggunakan metode kuantitatif dengan statistik deskriptif dan analisis multivariat menggunakan aplikasi SmartPLS3. Data dikumpulkan dengan teknik kuesioner. Responden dalam penelitian ini sebanyak 51 Wajib Pajak Instansi Pemerintah yang terdaftar pada KPP Pratama Kramat Jati. Hasil penelitian menunjukkan bahwa persepsi kegunaan dan persepsi kemudahan penggunaan memiliki pengaruh positif signifikan terhadap persepsi manfaat bersih dari penggunaan Aplikasi e-Bupot Unifikasi. Kedua persepsi tersebut dipengaruhi oleh atribut kualitas aplikasi pada model ISSM. Namun tidak semua atribut kualitas aplikasi mempengaruhi kedua persepsi tersebut. Selanjutnya, persepsi manfaat bersih berpengaruh positif signifikan terhadap Kepatuhan Kewajiban Perpajakan. Namun demikian, kepatuhan perpajakan dalam hal penyampaian SPT tepat waktu oleh Instansi Pemerintah yang terdaftar di KPP Pratama Kramat Jati tidak meningkat signifikan dengan rilisnya aplikasi e-Bupot Unifikasi. Perlu Adanya evaluasi penggunaan aplikasi oleh KPP Pratama Jakarta Kramat Jati untuk mengetahui penyebabnya sebagai bentuk pelayanan perpajakan yang optimal demi meningkatkan kepatuhan sukarela Wajib Pajak.

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This research was motivated by the release of the e-Bupot Unifikasi application for government agency taxpayers which began to be used in September 2021. Unlike the previous application, this application combines all SPT applications in one web-based and real-time application for the purpose of making withholding and tax reporting. This study aims to analyze the perceived benefits of the e-Bupot Unifikasi application by Government Agencies Taxpayers registered at KPP Pratama Jakarta Kramat Jati and its effect on compliance with tax obligations. Researchers conducted an analysis using the Technology Acceptance Model (TAM) and the Information System Success Model (ISSM) as well as compliance from an instrumental perspective. This study used a quantitative method with descriptive statistics and multivariate analysis using SmartPLS3 application. Data collected by questionnaire technique. Respondents in this study were 51 Government Agency Taxpayers registered at KPP Pratama Kramat Jati. The results showed that peceived usefullness and perceived ease of use had a significant positive effect on perceived net benefits from using the e-Bupot Unification application. Both perceptions are influenced by application quality attributes in the ISSM model. However, not all application quality attributes affect these two perceptions. In turn, perceived net benefits have a significant positive effect on Tax Obligation Compliance. However, tax compliance in terms of timely submission of SPT by respondent has not increased significantly with the release of the e-Bupot Unifikasi application. There is a need to evaluate the use of the application by KPP Pratama Jakarta Kramat Jati to find out the cause as an optimal form of tax service in order to increase voluntary taxpayer compliance"