The Influence of Understanding of Taxation and the Tax System on the Willingness to Pay Taxes at the Medan Belawan KPP
DOI:
https://doi.org/10.47663/abep.v9i2.424Keywords:
Understanding of Taxation; Tax System; Willingness to Pay TaxesAbstract
This study aims to determine the understanding of taxation and tax sanctions on taxpayer compliance at KPP Medan Belawan. This study uses quantitative data types and data sources are primary data sources. The unit of analysis and observation in this study is individual taxpayers who are registered taxpayers at the Medan Belawan Pratama Tax Service Office, with a population of all individual taxpayers registered at the Medan Belawan Primary Tax Service Office. From the population, it was selected using the incidental sampling technique and obtained 100 individual taxpayers who are taxpayers at the Medan Belawan Pratama Tax Service Office. T test results of the study partially show that understanding of taxation has a significant effect on willingness to pay taxes. T test results of the study partially show that the tax system have a significant effect on willingness to pay taxes. Simultaneous research results show that tax understanding and tax system have a significant effect on willingness to pay taxes. The coefficient of determination (R²) shows that the taxpayer compliance variable can be explained by the variables of understanding of taxation, tax system, while the rest is explained by other factors such as Perception of the effectiveness of the tax system, Awareness, Knowledge of Taxation, Tax Sanctions and Fiscal Services.
References
Kumala, Ratih. (2019). Factors That Influence MSME Taxpayers' Willingness to Pay Tax After the Implementation of the Government Rules Number 23 of 2018. IJTC (Ilomata International Journal of Tax & Accounting P-ISSN: 2714-9838; E-ISSN: 2714-9846 Vol. 1 No. 1 October 2019 page:18-25.
Manuaba, Ida, A.C.A. (2019). Pengaruh Pengetahuan Pemahaman Peraturan Pajak, Pelayanan Fiskus, Persepsi Efektivitas Sistem Perpajakan Terhadap Kemauan Membayar Pajak. E-Jurnal Akuntansi Universitas Udayana Vol.19.2. Mei (2017): 1259-1289, ISSN: 2302-8556.
Muis, Muhammad, A., Putri, N.S. (2020). Influence Of Knowledge and Understanding Of Taxation, Level Of Income Of Taxpayers, Legal Provisions And Tax Sanctions, And Perception Of Taxpayers On The Willingness Of SME To Pay Taxes (Empirical Study of SME In Pasar Tanah Abang Blok A. Journal of Accounting and Capital Market Vol. 1 No. 1 (2018): ISSN 2654-8097, E-ISSN 2722-9181.
Pamungkas, Chrismas F. Khristiana, Y, (2019). Faktor-Faktor Yang Mempengaruhi Kemauan Membayar Pajak (Studi Pada Kantor Pelayanan Pajak Pratama Surakarta. Jurnal Akuntansi. Vol 6, No 1 (2019); July, ISSN :2337-5221.
Rahayu. (2017). Perpajakan Konsep, dan Aspek Formal. Bandung: Penerbit Rekayasa Sains.
______. (2020). Perpajakan: Konsep, Sistem, dan Implementasi. Cetakan Pertama. Edisi Revisi. Bandung: Penerbit Rekayasa Sains.
Setyonughoro, H., Sardjono, B. (2018). Factors Affecting Willingness To Pay Taxes On Individual Taxpayers At Pratama Surabaya Tegalsari Tax Office. The Indonesian Accounting Review Volume 3, No. 1, January 2013, pages 77 – 88, ISSN 2086-3802, E-ISSN 2302-822X.
Undang-Undang Nomor 16 Tahun 2009.
Zainuddin. (2018). Pengetahuan Dan Pemahaman Aturan Perpajakan, Kualitas Pelayanan Dan Persepsi Atas Efektivitas Sistem Perpajakan Terhadap Kemauan Membayar Pajak Dengan Kesadaran Membayara Pajak Sebagai Variabel Intervening. Jurnal Akuntansi Netral, Akuntabel, Objektif Volume 1/Nomor 1. p-ISSN 2622-3082 e-ISSN 2622-309
Wahyudi, S. T. (2017). Statistika Ekonomi. Konsep, Teori Dan Penerapan. Cetakan Pertama. Malang: Penerbit UB Press.
www.pajakku.com
www.bappenda.asahankab.go.id
www.klikpajak.com
