PENGARUH ADMINISTRASI PERPAJAKAN, KUALITAS LAYANAN FISKUS, TERHADAP PERILAKU WAJIB PAJAK DAN KEPATUHAN WAJIB PAJAK (Studi pada wajib pajak Badan di kantor pelayanan pajak Malang Selatan)
DOI:
https://doi.org/10.21776/ub.profit.2015.009.02.4Keywords:
Taxes, taxpayer compliance, the tax administration, the quality of service performed by the tax authorities, the behavior of taxpayerAbstract
The  research  was  motivated  by  the  demands  of  the  increasing government revenues, especially in the sector of taxation, both form all repair and fundamental change in all aspects of taxation. One of them is the demans on taxpayer compliance. Taxpayer compliance in implementing the tax obligations can not be separated from the role of the tax administration system that has been determined by the government and also the attitude of the public taxpayer itself. In addition, one of the efforts that are not less important is the government’s efforts in improving taxpayer satisfaction through improved quality of service performed by the tax authorities which is expected to have an impact on taxpayer compliance. This study aims to determine the effect of the tax administration and the quality of service performed by tax authorities to taxpayer compliance is mediated by the behavior of taxpayer. This research is explanatory reseach using a quantitative approach. This data using primary data sources are derived from filling the questionnaire and interviews whit taxpayer that registered in tax office south Malang and assisted with a variety of relevant secondary data. Data were collected using accidental sampling method and analyzed by using path analysis in SPSS version 20. The results showed that both the tax administration, the quality of service performed by the tax authorities, and the behavior of taxpayer directly have a significant impact on taxpayer compliance. The results also show that the tax administration and the the quality of service performed by the tax authorities has a significant effect when mediated through the behavior of taxpayer. Therefore, based on the reseach that has been done, then all hypotheses that have been constructed in this study is acceptable. Various limitations faced by researchers is expected to become a challenge for future research to obtain reseach results further illustrate the factor that influence the increase taxpayer compliance.
Â
References
Abimanyu, Anggito. (2004). Wajib Pajak Belum Patuh. http:/fiscal.depkeu.go.id/pemik. Html. Desember 2008.
Agus Nugroho Jatmiko (2006). Pengarih Sikap Wajib Pajak pada Pelaksanaan Sanksi Denda, Pelayanan Fiskus dan
Kesadaran Perpajakan Ter- hadap Kepatuhan Wajib Pajak Studi Empiris Terhadap Wajib Pajak Orang Pribadi di Kota Semarang. Universitas Di- ponegoro: Tesis Magister Akuntansi.
Ajzen, I., (2005). Attitudes, Personality, and Behavior. New York: Open University Press
Ajzen, Icek, (1991), The Theory of Planned Behavior, Organi-
zational Behavior and Human Decision Process, Vol. 50, pp.
-211.
Ajzen, I. & Fishbein, M. (1980). Understanding Attitudes and
Predicting Social Behavior. Englewood Cliffs, NJ: Prentice Hall.
Alm. J., (1998). Tax Compliance and Administration. Centre for
Economic Analysis. Dept. of
Economics, University Press. Andirana, Ateng. (2011). Analisis Atas Penerapan Self Assessment System dan Kualitas Pelayanan Pajak Terhadap Peningkatan Kepatuhan Formal Wajib Pajak Pada KPP Pratama Kota Bandung.
Anonim, Undang-undang Republik Indonesia Nomor 17 Tahun 2000 tentang Perubahan Ketiga Atas Undang-undang Nomor 7 Tahun
tentang Pajak Penghasilan, PT Mitra Info, Jakarta.
Antreas Athanassopoulus, Spiros Gounaris, Vlassis Statha-kopoulos, (2001) “Behavioural Responses to Customer Satis- faction: an empirical studyâ€, European Journal of Marketing, Vol. 35 Iss: 5/6, pp. 687-707
Arikunto, (1993), Prosedur Penelitian, Suatu Pendekatan Praktek, Edisi
Kesembilan, Rineka Cipta, Jakarta.
Arniati. (2009). Peran Theory of Planned Behavior Terhadap Ketaatan Wajib Pajak. Seminar Nasional Perpajakan II. Universitas Trunojoyo. Madura.
Ayu, Puri Puspita. (2012). Pengaruh Motivasi Perencanaan Pajak, Pembelajaran, Kualitas Layanan Aparat Pajak, Persepsi Keadilan Sistem Pajak yang Dimediasi oleh Variabel Perencanaan Pajak Terhadap Kepatuhan Wajib Pajak. Universitas Brawijaya Malang: Tesis Magister Akuntansi.
Bird, R.M. dan Vaillancourtf, F. (2000). Desentralisasi Fiskal di Negara-negara Berkembang. Jakarta: PT. Gramedia Pustaka Utama. Hlm. 15.
Boediono, B. (2003). Pelayanan Prima Perpajakan. Rineka Cipta: Jakarta.
Bradley, Cassie Francies. 1994. An Empirical Investigation Of Factors Affecting Corporate Tax Compliance Behavior. Dis- sertation. The University of Alabama. Pp 1-128
Caro, L. M., & Garcia, J.A.M. (2007). Cognitive-affective Model of Consumer Satisfaction. An Exploratory Study Within the Framework of a Sporting Event. Journal of Business Research, 60, 108-114.
Chau, Gerald, Patrick Leung, (2009), “Critical Review og Fischer Tax
Compliance Model†A Research Synthesis†Journal of Accounting and Taxation, Vol. 1, pp. 0341-040.
Clotfelter. Charles T. 1983. Tax Evasion and Tax Rates : An analysis of individual Return. The Review of Economics Statistics Vol. 63 No. 3 Pp. 363-373
Devos, Ken (2008) “Tax Evasion Behaviour and Demographic Faktors: An Exploratory Study in Australia,†Revenue Law Journal: Vol. 18: Iss. 1. Article 1.
Erly Suandi, (2001). Perencanaan Pajak, Jakarta: Salemba Empat. Fadjar Siahaan. (2005). Faktor-faktor yang Mempengaruhi Perilaku
Tax Profesional dalam Pelaporan Pajak Badan Pada Perusahaan
Manufaktur di Surabaya. Ferdinand, Augusty. (2006). Metode
Penelitian Manajemen. Badan Penerbit Universitas Dipenogoro, Semarang.
Firmanzah, (2013). Prakiraan Perekonomian Indonesia. (2013)¸Staf Khusus Presiden Bidang Ekonomi danPembangunan, Desember 2012. Gary Amstrong and Philip Kotler (2001, Paperback), Principles of
Marketing Prentice Hall PTR.
Gunadi. (2004). “Rasionalitas Reformasi Administrasi Per- pajakan†http://www. infopajak. com/berita///170504bi1.htm
Handayani, Ririn. 2006. Hubungan Tax Ratio Dengan Kemandirian Bangsa. Direktorat Jenderal Pajak Departemen Keuangan Republik Indonesia.
Hadipurnomo, Tidar. (2003). Penghindaran Pajak Optimal Versus Penetapan Pajak Optimal. http://tumoutou. net/ 702_07134/tidar_hadipurnom o.pdf
Hutagaol, John. (2007). Sudah Saatnya Wajib Pajak Bicara. Indonesian Tax Review Volume VI, Edisi 26/2007
Hardika, Nyoman Sentosa. (2006). Pengaruh Lingkungan dan
Individu Wajib Pajak terhadap Kepatuhan Wajib Pajak Pada Hotel Berbintang di Provinsi Bali. Disertasi Universitas Airlangga Surabaya.
Harahap, Sofyan Syafri. (2004). Akuntansi Aktiva Tetap, Edisi
Ketiga, Jakarta: Penerbit PT. Raja Grafindo.
Hidayat, Widi dan Argo Adhi Nugroho. (2010). Studi Empiris Theory of Planned Behavior dan Pengaruh Kewajiban Moral pada Perilaku Keditapatuhan Pajak Wajib Pajak Orang Pribadi.
Jurnal Akuntansi dan Keuangan. Vol. 12. No. 2 Hal. 82-93.
Ilyas Wirawan B. (2001). “Hukum Pajakâ€, Salemba Empat, Jakarta.
Inamullah Khan (2012). Impact of Customers Satisfaction and Customers Retention on Customer Loyalty, International Journal of Scientific & Technology Research Volume 1, Issue 2, March 2012.
Kirchler, E. (2007). The Economic
Psychology of tax behaviour. Cambridge: Cambridge Univer- sity Press.
Kotler, P. dan Keller, K.L. (2007). Manajemen Pemasaran, Edisi
Kedua Belas Jilid 1. Edisi Bahasa Inggris. Pearson Education, Inc. Upper Saddler.
Mardiasmo (2002), “Perpajakanâ€, Edisi Revisi, Andy Yogyakarta, Yogyakarta.
Michael Doran (2009). Tax Penaltied and Tax Compliance, Harvard
Journal on Legislation Vol. 46, pp 111-161
Mohammad Muzahid Akbar, and Noorjahan Parvez (2009). Impact of Service Quality, Trust, and Customer Satisfaction Engender Customer Loyalty, ABAC Journal Vol. 29, No. 1 (January-April 2009, pp. 24-38
Muhammad Ahmad Raza (2012). Relationship Between Service Quality, Perceived Value, Satisfaction and Revisit Intention in Hotel Industry.
Mustikasari, Elia (2007). Kajian Empiris tentang Kepatuhan Wajib Pajak Badan di Perusaha- an Industri, Pengolahan di Surabaya, Simposium Nasional Akuntansi X, Makasar.
Nasucha, Chaizi. (2004). Repormasi Administrasi Publik: Teori dan Praktik. Gramedia Widiasarana Indonesia, Bandung.
Novianto, Eko. (2008). Problem Kepercayaan Publik. http:// ekonov-perpajakan. blogspotcom/. Desember 2008.
Nurmantu, Safri, 2003, Pengantar Perpajakan. Granit, Jakarta. Parasuraman, A. Zeithaml, W. and
Berry L. (1985), “A Conceptual Model of Service Quality and its Implications for Future Researchâ€, Journal of Marketing, Vol. 49, pp. 41-50.
.(1988). SERV- QUAL: A multiple tem scale for measuring consumer perceptions of service quality. Journal of Retailing, 64 (1), pp.12-40.
Rapina, Jerry dan Yenni Carolina, (2011). Pengaruh Penerapan
Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak (Survey Terhadap kantor Pelayanan Pajak Pratama Bandung Cibeunying). Jurnal Ristek Akuntansi Vol. III No. 2 Oktober
Robbins, Stephen P. (2001). Organizational Behavior. Prentice Hall, New York.
Sekaran, Uma. (2000). Research Methods for Business, A Skill- Building Approach. America: Third Edition, John Willy & Sons, Inc.
Singarimbun, Masri dan Sofian
Effendi. (1995): Metode Penelitian Survey. Jakarta: PT. Pustaka LP3ES.
Siahaan, Fajar OP. (2005). Faktor- faktor yang Mempengaruhi Perilaku Kepatuhan Tax Professional dalam Pelaporan Pajak Badan pada Perusahaan Industri Manufaktur di Surabaya.Disertasi Universitas
Airlangga Surabaya.
Skaran, Huma, (2006). Metode Penelitian Bisnis, Jakarta, Salemba Empat.
Soemitro, Rochmat dan Dewi Kania Sugiharti. (2004). Asas dan Dasar Perpajakan. PT Refika Aditama, Bandung.
Suandy, Erly, (2001). Perencanaan Pajak. Jakarta: Salemba Empat.
Sugiyono, (2008). Metode Penelitian Bisnis. Bandung: Penerbit
Alfabeta
Sugiyono, (2007). Metode Penelitian. Bandung: Alfabeta.
Tjiptono Fandy. (1997). Prinsip- prinsip Total Quality Service (TQS). Yogyakarta: Andi
Waluyo, (2005), “Perpajakan Indonesiaâ€, Edisi Revisi, Jakarta.
Waluyo, (2008), “Perpajakan Indonesia, Jakarta: Salemba Empat
Yoeti, H. Oka. (2000). Customer Service (Cara Efektif Memuaskan Pelanggan). Jakarta: PT. Pradnya Paramita. Yurzal, (2002), Analisis Perilaku Wajib Pajak Berdasarkan Pendekatan Wajib Pajak, Berita
Pajak No. 1463, Jakarta.
Zaine, Abdullah (2001), substansi Konsep Undang-undang
Downloads
Published
Issue
Section
License
The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.
This work is licensed under a
Creative Commons Attribution-NonCommercial 4.0 International License
