Pengaruh Reformasi Perpajakan, Audit Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak terhadap Kinerja Perpajakan (Studi pada Kantor Wilayah Direktorat Pajak Jawa Timur III Malang)

Kariyoto (2011) Pengaruh Reformasi Perpajakan, Audit Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak terhadap Kinerja Perpajakan (Studi pada Kantor Wilayah Direktorat Pajak Jawa Timur III Malang). Doctor thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan menguji dan membuktikan secara empiris pengaruh reformasi perpajakan, audit perpajakan, kepatuhan dan kesadaran wajib pajak terhadap kinerja perpajakan. Secara rinci tujuan penelitian ini: (1) menguji pengaruh reformasi perpajakan terhadap kesadaran wajib pajak, (2) menguji pengaruh reformasi perpajakan terhadap kepatuhan wajib pajak, (3) menguji pengaruh reformasi perpajakan terhadap kinerja perpajakan, (4) menguji pengaruh audit perpajakan terhadap kesadaran wajib pajak, (5) menguji pengaruh kesadaran audit perpajakan terhadap kepatuhan wajib pajak, (6) menguji pengaruh audit perpajakan terhadap kinerja perpajakan, (7) menguji pengaruh kepatuhan wajib pajak terhadap kinerja perpajakan, (8) menguji pengaruh kesadaran wajib pajak terhadap kinerja perpajakan, (9) menguji pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak. Secara teoritis penelitian ini diharapkan dapat memperkaya dan melengkapi khasanah ilmu pengetahuan di bidang akuntansi sektor publik terutama pengembangan reformasi perpajakan, audit perpajakan peningkatan kesadaran dan kepatuhan wajib pajak serta kinerja perpajakan, sehingga dapat bermanfaat bagi para akademisi dan praktisi. Populasi penelitian ini account representative yang tersebar di seluruh Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur III yaitu sebanyak 234 account representative . Sampel yang diambil sebanyak 124 responden. Responden yang berpartisipasi sebanyak 124 account representative . Pengambilan sampel dilakukan dengan metode stratified random sampling proportional 50% dan analisis data penelitian menggunakan SEM ( Structural Equation Modelling ). Temuan utama penelitian ini memberikan informasi bahwa peran reformasi perpajakan, audit perpajakan, kepatuhan wajib pajak dalam meningkatkan kinerja perpajakan terbukti efektif. Peran reformasi perpajakan, audit perpajakan, kesadaran wajib pajak juga terbukti efektif dalam meningkatkan kepatuhan wajib pajak. Temuan lain penelitian ini menginformasikan bahwa reformasi perpajakan belum memberikan manfaat bagi kesadaran wajib pajak. Kesadaran wajib pajak belum memberikan manfaat terhadap peningkatan kinerja perpajakan.

English Abstract

The aim of the study is to test and prove empirically the influence of tax reform, tax audit, compliance and awareness of taxpayers to the performance of taxation. The purpose of the study aim is: (1) examine the effect of tax reform to the awareness of taxpayers, (2) examine the effect of tax reform on taxpayer compliance, (3) examine the effect of tax reform on the performance of taxation, (4) examine the effect of the tax audit of taxpayer awareness, (5) examine the influence of awareness of tax audit on taxpayer compliance, (6) examine the influence of taxation on the performance of tax audits, (7) examine the effect on taxpayer compliance tax performance, (8) examine the influence of awareness of the taxpayer against the tax performance, (9) examine the influence of awareness of the taxpayer to taxpayer compliance. Theoretically the study is expected to enrich and complement the repertoire of science in accounting taxation, especially the development of tax reform, tax auditing and compliance awareness of taxpayers and tax performance, so it can be useful for academics and practitioners. The population of the is an shown account representative that spread across the Regional Office of Directorate General of Taxation III East Java, as many as 234 accounts representative. While samples taken as many as 124 respondents. Respondents who participated as many as 124 accounts representative. The sampling was done by stratified random sampling method proportional 50% and analysis of research data using SEM (Structural Equation Modelling). The main findings of the study provide information that the role of tax reform, tax audits, taxpayer compliance in improving the performance of tax shown to be effective. Similarly, the role of tax reform, tax audits, awareness of taxpayer also proved effective in improving taxpayer compliance. Another finding of the study is to inform that tax reforms have not given benefits to the taxpayer awareness. The awareness of the taxpayer has not provided the benefits of increased tax performance.

Item Type: Thesis (Doctor)
Identification Number: DES/657.46/KAR/p/061104812
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting
Divisions: S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Endro Setyobudi
Date Deposited: 03 Nov 2011 11:24
Last Modified: 03 Nov 2011 11:24
URI: http://repository.ub.ac.id/id/eprint/161110
Full text not available from this repository.

Actions (login required)

View Item View Item