The Influence of Tax Sanctions and Taxpayer Understanding on Individual Annual Tax Return Reporting at the Bodhicitta Buddhist School in Medan
Keywords:
Tax Sanctions, Taxpayer Understanding, Annual SPT Reporting
Abstract
This research aims to determine the influence of tax sanctions and taxpayer understanding on individual annual tax return reporting at the Bodhicitta Buddhist College in Medan. This research uses quantitative data and the data source is a primary data source. The unit of analysis and observation in this research is the Bodhicitta Buddhist College teachers with a population of 105 teachers in 2023. From the population, selected using purposive sampling techniques and obtained 84 teachers who have NPWP. The coefficient of determination (R Square) is 0.521 or 52.1%, which means that the annual SPT reporting variable can be explained by the variables of tax sanctions and taxpayer understanding. The conclusion from the results of this research shows that partially tax sanctions have no effect and are not significant on annual SPT reporting and taxpayer understanding has a significant effect on annual SPT reporting. Simultaneously, tax sanctions and taxpayer understanding have a significant effect on annual SPT reporting.
References
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Wahyudi. (2017). Statistika Ekonomi Konsep, Teori, dan Penerapan (Pertama). Malang: UB Press.
Wahyuni, P. (2018). Pengaruh Pelayanan Pajak Dan Sanksi Pajak Terhadap Kepatuhan Membayar Pajak Penghasilan Pada Karyawan PT. Kencana Inti Perkasa. Jurnal Riset Manajemen & Bisnis (JRMB), 3(2). https://doi.org/https://doi.org/10.30743/jrmb.v3i2.892
Undang-Undang Nomor 28 Tahun 2007
Asiah, N., & Sari, W. P. (2021). The Influence of Perceptions of Tax Understanding, Benefits of NPWP and Tax Sanctions on Individual Taxpayer Compliance. Journal of Research in Business, Economics, and Education, 3(3), 1889–1897.
Basir, A. (2022). Penegakkan Hukum Pidana Perpajakan Di Indonesia (Tindak Pidana Pajak Wajib Pajak Badan Dan Upaya Pengembalian Kerugian Pada Pendapatan Negara). Cipta Media Nusantara. Surabaya.
Dwipasari, M. S., Putra, I. M. W., & Kawisana, P. G. W. P. (2023). The Influence of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar. Journal of Governance, Taxation and Auditing, 1(3), 299–303. https://doi.org/https://doi.org/10.38142/jogta.v1i3.552
Mardiasmo. (2013). Perpajakan Edisi Revisi. Penerbit Andi. Yogyakarta.
Parasi, J. (2017). Pengaruh Pemahaman Aplikasi Spt (E-Spt) Pph Pasal 21/26 Masa, Terhadap Kepatuhan Formal Wajib Pajak Badan Dengan Motivasi Dan Pengetahuan Pajak Sebagai Variabel Moderating. Jurnal Akuntansi Manajemen Madani, 1(3), 1–20.
Polontoh, H. M., & Yanuaria, T. (2019). Effectiveness of Imposition of Tax Sanctions on the Compliance of Individual Taxpayers in Reporting SPT in Jayapura City. Journal of Law, Policy and Globalization, (83), 134–139. https://doi.org/10.7176/JLPG/83-17
Putro, R. G., & Saryadi, S. (2019). Pengaruh Pemahaman Wajib Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Pelaporan Spt Tahunan Pajak Penghasilan Wajib Pajak Umkm Dengan Penerapan E-Filing Sebagai Variabel Intervening (Studi Pada Kantor Pelayanan Pajak Pratama Boyolali). Jurnal Ilmu Administrasi Bisnis, 8(4), 268–277. https://doi.org/https://doi.org/10.14710/jiab.2019.24893
Rahayu, S. K. (2020). Perpajakan: konsep sistem dan implementasi. Rekayasa Sains. Bandung.
Ratnawati, J., & Hernawati, R. I. (2015). Dasar-Dasar Perpajakan. Deepublish. Yogyakarta.
Rialdy, N. (2020). The Effect Of Earning Rate And Tax Sanctions On Taxpayers’ Compliance In Reporting Tax Annual Letter Of Notification For Private Taxpayers In The Area Of Medan Deli. Journal of International Conference Proceedings, 3(1), 174–182. https://doi.org/https://doi.org/10.32535/jicp.v2i4.793
Saputro, M. A. (2020). Pemahaman Perkembangan Teori Sastra. Lakeisha. Klaten.
Sari, A. W., Made, A., & Dianawati, E. (2016). Pengaruh penerapan sanksi perpajakan, kesadaran dan kepatuhan wajib pajak terhadap ketepatan pelaporan SPT wajib pajak orang pribadi di KPP pratama Kepanjen. Jurnal Riset Mahasiswa Akuntansi, 4(1), 1–19.
Sari, D. (2013). Konsep Dasar Perpajakan. Refika Aditama. Bandung.
Satria, B., Paisal, & Pebrianti, Y. (2022). Pengaruh Pemahaman Pajak terhadap Kepatuhan Pelaporan SPT Wajib Pajak Orang Pribadi di KPP Pratama Palembang Ilir Timur. Jurnal Terapan Ilmu Ekonomi, Manajemen Dan Bisnis, 2(1), 47–58. https://doi.org/https://doi.org/10.5281/jtiemb.v2i1.4674
Shidarta, E. H., Rasyid, A., Sofian, A., Pratama, B., Besar, Burton, R., … Sarira, I. (2018). Aspek Hukum Ekonomi & Bisnis. Prenadamedia Group. Jakarta.
Tawas, V. B., Poputra, A. T., & Lambey, R. (2016). Pengaruh sosialisasi perpajakan, tarif pajak, dan sanksi perpajakan terhadap kepatuhan pelaporan SPT tahunan wajib pajak orang pribadi (Studi kasus pada KPP pratama Bitung). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(4), 903–1024.
Tohari, A., Kurniawan, A., Muslih, B., Widodo, A. S. F., & Saputra, L. B. (2021). Utilization of Tax Incentives, Tax Services and Existence of Tax Sanctions on Tax Compliance in Submitting SPT and Micro Business Sustainability at Kediri City during COVID-19 Pandemic. International Journal of Research and Review (IJRR), 8(11), 463–469. https://doi.org/https://doi.org/10.52403/ijrr.20211158
Wahyudi. (2017). Statistika Ekonomi Konsep, Teori, dan Penerapan (Pertama). Malang: UB Press.
Wahyuni, P. (2018). Pengaruh Pelayanan Pajak Dan Sanksi Pajak Terhadap Kepatuhan Membayar Pajak Penghasilan Pada Karyawan PT. Kencana Inti Perkasa. Jurnal Riset Manajemen & Bisnis (JRMB), 3(2). https://doi.org/https://doi.org/10.30743/jrmb.v3i2.892
Undang-Undang Nomor 28 Tahun 2007
