PENGARUH PERSEPSI TENTANG SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN KONDISI KEUANGAN PERUSAHAAN TERHADAPA KEPATUHAN PELAPORAN WAJIB PAJAK BADAN

Kurniawati, Suci (2012) PENGARUH PERSEPSI TENTANG SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN KONDISI KEUANGAN PERUSAHAAN TERHADAPA KEPATUHAN PELAPORAN WAJIB PAJAK BADAN. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Suci Kurniawati, 2011; The Influence of Perceptions of Taxation Sanctions, Taxpayer Awareness, and Corporate Financial Condition to Reporting Compliance of Corporate Taxpayer. Self Assessment System implemented in Indonesia requires the taxpayer compliance rate is high. Many factors influence the level of taxpayer compliance, both from within and outside the taxpayer itself, such as understanding the taxpayer, fiskus attitudes, and environmental conditions that may encourage taxpayers to obey or disobey in taxation obligations. This research is intended is to analyze the factors that influence the reporting compliance of corporate taxpayer on companies. This research focused on three things that affect the level of taxpayer compliance reporting, namely the perception of taxation sanctions, taxpayer awareness, and financial condition. Questionnaire was used to be the instrument of this research with the unit of analysis of 3382 companies listed in the KPP Menteng Tiga. The unit of observation of 100 respondents consisting of tax professionals and accounting who represent corporate taxpayers to report the SPT in the KPP Menteng Tiga. Respondents should meet predefined criteria, that are ever fill SPT and knowing about taxation sanctions and corporate financial condition. Researchers using quantitative analysis, so that the numbers listed to represent the results of this research. In testing the hypothesis, researchers used multiple linear regression analysis test using SPSS 17 for Windows. The results of this research indicate that (1) Perseptions of taxation sanctions have a positive effect to reporting compliance of corporate taxpayer significantly, (2) Taxpayer awareness has a positive effect to reporting compliance of corporate taxpayer significantly, (3) Corporate financial condition has no effect to reporting compliance of corporate taxpayer. The research was supported by past research has been done by Muliari and Setiawan (2010, Jatmiko (2006), and Elmanizar (2004).

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