PENGARUH PERSEPSI WAJIB PAJAK PADA PELAYANAN FISKUS, KEADILAN HUKUM PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK BADAN

Panggalih, Fera Dwi (2012) PENGARUH PERSEPSI WAJIB PAJAK PADA PELAYANAN FISKUS, KEADILAN HUKUM PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK BADAN. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Fera Dwi Panggalih, 2012; The Influence of Taxpayer Perceptions toward Services of Fiscuc, Justice of Tax Law and Taxpayer Awareness to Reporting Compliance of Corporate Taxpayer. Although sum of tax payers increased year to year, there are many obstacle which can be a burden in order to enhance tax ratio, one of them are tax compliance. Many factors influence the level of taxpayer compliance, both from within and outside the taxpayer itself, such as understanding the taxpayer, tax services, 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 taxpayer perception toward services of fiscus , justice of tax law, and taxpayer awareness. Questionnaire was used to be the instrument of this research with the unit of analysis of 2.548 companies listed in KPP Pasar Rebo. The unit of observation of 100 respondents consisting of tax professionals and accounting who represent corporate taxpayers to report the SPT in KPP Pasar Rebo. Respondents should meet predefined criteria, that are ever fill SPT and knowing about taxation law and have been involved in taxation activities with fiscus.. 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) Taxpayer perceptions toward services of fiscus have a positive effect to reporting compliance of corporate taxpayer significantly, (2) Taxpayer perceptions toward justice of tax law have no effect to reporting compliance of corporate taxpayer significantly, (3) Taxpayer perceptions toward tax payer awareness have a positive effect to reporting compliance of corporate taxpayer. The research was supported by past research has been done by, Jatmiko (2006), Andari Pris (2010), and Reisya Ibtida (2010).

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