Pengaruh Pengawasan Pajak dan Pemeriksaan Pajak terhadap Penerimaan Pajak dengan Kepatuhan Wajib Pajak sebagai Variabel Intervening pada KPP Pratama Cilegon
DOI:
https://doi.org/10.51278/aj.v4i3.553Keywords:
Tax Supervision, Tax Audit, Taxpayer Compliance, Tax RevenueAbstract
Tax revenue and taxpayer compliance are topics of concern to the government, practitioners and academics today. The reason is, there are still many people in Indonesia who have negative thoughts about taxes. Optimization of the tax system will determine the extent to which the government is able to achieve the overall development target. This study aims to analyze the effect of tax oversight and tax audit on tax revenues with taxpayer compliance as an intervening variable at KPP Pratama Cilegon. This research will provide implications for the government in determining effective policy directions in collecting state revenues. The object of the study of this discussion is KPP Pratama Cilegon from 2017 to 2021. The type of study of this discussion is quantitative research. The sample used is 60 data using secondary data. The technique of determining the sample using purposive sampling. The analysis technique used in this study is Path Analysis. The results showed that supervision had a positive and significant effect on tax revenues, tax audits had a positive and insignificant effect on tax revenues, while taxpayer compliance was not able to mediate the effect of tax oversight and tax audits on tax revenues.
Key words: Tax Supervision, Tax Audit, Taxpayer Compliance, Tax Revenue
References
Basrowi. (2019). The Effect of Tax Supervision and Tax Collection on Obedience to Pay Taxes and Tax Revenue. Indonesian Journal of Accounting and Governance, 3, 101–140.
Darussalam. (2019). Era Baru Hubungan Otoritas Pajak dengan Wajib Pajak. In DDTC. https://perpajakan-id.ddtc.co.id/publikasi/ebooks/era-baru-hubungan-otoritas-pajak-dengan-wajib-pajak.
DDTC. (2019). Soal Tax Ratio, Ini Kata Dirjen Pajak.
Djuanda, I. N. (2012). Fungsi Pengawasan.
Halim, A. (2016). Perpajakan (2nd ed.). Salemba Empat.
Hutagaol, J. (2007). Perpajakan Isu-isu Kontemporer. Graha Ilmu.
Kastolani, O.J.C & Moh, D. A. (2017). Pengaruh Tingkat Kepatuhan Wajib Pajak Dan Pemeriksaan Terhadap Penerimaan Pajak Penghasilan. Diponegoro Journal Of Accounting, 6, 1–10.
Kemenkeu. (2014). Dasar-Dasar Praktek Penyusunan APBN di Indonesia. https://anggaran.kemenkeu.go.id/api/Medias/3c84d414-45b8-45aa-a858-3083b785be70
Nabilah, Q. G., & Angraini, D. (2021). Pengaruh transaksi e-commerce , pengawasan pajak dan pemeriksaan pajak terhadap penerimaan pajak pada KPP Pratama Kebon Jeruk Dua. 2(2), 14. http://eprints.unpam.ac.id/6135/
Novasari, A., & Ratnawati, D. (2020). Pengaruh Ekstensifikasi Pajak, Tingkat Kepatuhan Wajib Pajak, Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan Wajib Pajak Orang Pribadi. Behavioral Accounting Journal, 3(2), 115–128. https://doi.org/10.33005/baj.v3i2.102
Nugrahanto. (2019). Pengaruh Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Badan Di Indonesia. 1, 91–111.
Nurmantu. (2005). Pengantar Perpajakan. Granit.
Pajak, P. P., Pajak, P., & Muhammad, A. (2018). KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK STUDI KASUS PADA KPP PRATAMA RABA BIMA TAHUN 2012-2015. 2(1), 37–45. https://doi.org/10.29230/ad.v2i1.2220
Rizkilina, P. A. dan D. P. (2015). Pengaruh Pengawasan Dan Konsultasi Pajak Dan Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Pajak Penghasilan Badan Tahun 2011-2013 Pada KPP Madya Bandung. E-Proceeding of Management, 2, 1632–1639.
Roulani, Giroth J., Lintje Kalangi, dan S. P. (2020). Pengaruh Kewajiban Kepemilikan NPWP, Pemeriksaan Pajak, dan Penagihan Pajak dalam Upaya Peningkatan Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Kotamobagu. Indonesia Accounting Journal, 2, 66–73.
Sagita, N. C. (2014). Pengaruh Kinerja Account Representative dan Kualitas Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Perpajakan. 1–21.
Sujamto. (1986). Beberapa Pengertian di Bidang Pengawasan. Ghalia Indonesia.
Suandy, E. (2013). Hukum Pajak. Jakarta: Salemba Empat.
Suryadi. (2019). Model Hubungan Kausal Kesadaran, Pelayanan, Kepatuhan Wajib Pajak dan Pengaruhnya Terhadap Kinerja Penerimaan Pajak. Jurnal Keuangan Publik, 4, 106–121.
Venusita, F. A. & L. (2012). Pengaruh Account Representative (AR) Terhadap Kepatuhan Wajib Pajak Orang Pribadi. 1–15.
Wahda, N.S.R., D. (2018). Pengaruh Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak dan Dampaknya terhadap Efektifitas Penerimaan Pajak Penghasilan Badan. Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi, 115–143.
