Pengaruh sosialisasi perpajakan terhadap penerimaan pajak pertambahan nilai di Kantor Pelayanan Pajak (KPP) Pratama Cianjur Kabupaten Cianjur

Fitriah, Fitriah (2018) Pengaruh sosialisasi perpajakan terhadap penerimaan pajak pertambahan nilai di Kantor Pelayanan Pajak (KPP) Pratama Cianjur Kabupaten Cianjur. Diploma thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

Penelitian ini di latar belakangi dengan adanya permasalahan dalam Sosialisasi Perpajakan diantaranya, tidak tercapainya target penerimaan pajak pertambahan Nilai pada tahun 2015 disebabkan oleh pengembalian penerimaan pajak (restitusi), sebagian wajib pajak belum memahami tentang mekanisme pembayaran pajak, lemahnya pengawasan terhadap wajib pajak sehingga wajib pajak mangkir dalam membayar pajaknya, kurangnya sosialisasi perpajakan yang dilakukan pihak KPP terhadap wajib pajak, wajib pajak belum mempercayai sepenuhnya terhadap pihak KPP, wajib pajak malas dalam membayar pajak dikarenakan persyaratan yang terlalu rumit. Penelitian ini bertujuan untuk mengetahui seberapa besar pelaksanaan pengaruh sosialisasi perpajakan terhadap penerimaan pajak pertambahan nilai di Kantor Pelayanan Pajak (KPP) Pratama Cianjur Kabupaten Cianjur berdasarkan penyuluhan, cara sosialisasi, dan media informasi. Untuk sosialisasi perpajakan sebagai variabel independen (X), peneliti menggunakan teori Widi Widodo yaitu penyuluhan, cara sosialisasi dan media informasi. Sedangkan untuk mengukur penerimaan pajak sebagai variabel dependen (Y), penulis menggunakan teori Siti Kurnia Rahayu yaitu kejelasan, kepastian, dan kesederhanaan; kebijakan pemerintah dalam mengimplementasikan undang-undang; sistem administrasi perpajakan yang tepat; pelayanan; kesadaran dan pemahaman warga; serta kualitas petugas pajak. Metode penelitian ini menggunakan metode penelitian asosiatif dengan pendekatan kuantitatif. Teknik pengumpulan data menggunakan penelitian kepustakaan dan lapangan. pengambilan sampling terhadap populasi dengan menggunakan sampling jenuh adalah teknik penentuan sampel bila semua anggota populasi digunakan sebagai sampel, yang dijadikan sebagai sampel penelitian ini berjumlah 35 orang. Berdasarkan hasil penelitian telah dilaksanakan. Dilihat dari hasil perhitungan secara keseluruhan variabel sosialisasi perpajakan memperoleh F hitung sebesar 12,141 dimana F hitung lebih besar dari F tabel sebesar 2,92 maka Ho ditolak yang artinya ada pengaruh secara signifikan antara sosialisasi perpajakan terhadap penerimaan pajak. Dengan demikian uji hipotesis terbukti, bahwa ada pengaruh antara pelaksanaan sosialisasi perpajakan terhadap penerimaan pajak pertambahan nilai di KPP Pratama Kabupaten Cianjur. This research in the background with the problem in Socialization of Taxation among others, not achieving the target of Value Added tax revenue in 2015 caused by return of tax revenue (restitution), some taxpayer have not understand about payment mechanism of tax, weakness of supervision to taxpayer so that taxpayer defaulters in paying taxes, lack of taxation conducted by the taxpayer of the taxpayer, the taxpayer has not fully trust the KPP, tax lazy in paying taxes due to the requirements are too complicated. This study aims to determine how big the implementation of the influence of taxation socialization on tax revenue value added in the Tax Office (KPP) Pratama Cianjur Cianjur based on counseling, ways of socialization, and media information. To socialize taxation as independent variable (X), researcher use Widi Widodo theory that is counseling, socialization and information media. Meanwhile, to measure tax revenue as the dependent variable (Y), the author uses Siti Kurnia Rahayu's theory of clarity, certainty, and simplicity; government policy in implementing the law; appropriate tax administration system; service; awareness and understanding of citizens; as well as the quality of tax officials. This research method using associative research method with quantitative approach. Data collection techniques used literature and field research. sampling of population by using saturated sampling is a technique of determining the sample when all members of the population used as a sample, which used as a sample of this study amounted to 35 people. Based on the results of research has been carried out. Judging from the calculation as a whole, the tax socialization variables obtained F calculated by 12,141 where F arithmetic is bigger than F table 2,92 then Ho is rejected which means there is influence significantly between tax socialization to tax revenue. Thus the hypothesis test proved, that there is influence between the implementation of taxation socialization on the acceptance of value added tax in KPP Pratama Cianjur regency.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Sosialisasi Perpajakan; Pajak; Penerimaan Pajak; Pajak Pertambahan Nilai
Subjects: Administration of Economy > Administration of Financial Institutions
Accounting > Tax Accounting
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Negara
Depositing User: Fitriah Fitriah
Date Deposited: 28 Mar 2018 00:45
Last Modified: 28 Mar 2018 00:45
URI: http://digilib.uinsgd.ac.id/id/eprint/7023

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