Pengaruh Sosialisasi Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Badan PPh Pasal 25 Tahun 2019 dan 2020 Pada KPP Pratama Jakarta Kramat Jati

Sipayung, Evi Hotmahita (2022) Pengaruh Sosialisasi Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Badan PPh Pasal 25 Tahun 2019 dan 2020 Pada KPP Pratama Jakarta Kramat Jati. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Tujuan dari penelitian ini adalah menguji apakah ada pengaruh sosialisasi perpajakan dan sanksi perpajakan terhadap kepatuhan pelaporan SPT tahunan wajib pajak badan PPh pasal 25 di Kantor Pelayanan Pajak Pratama Jakarta Kramat Jati.Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dengan pendekatan kuantitatif. Teknik pengumpulan data menggunakan instrumen penelitian berupa kuesioner. Populasi dalam penelitian ini sebanyak 4.063 wajib pajak badan PPh pasal 25 dan sampel responden penelitian ini adalah wajib pajak badan PPh pasal 25 sebanyak 96 responden. Metode analisis data menggunakan analisisis ststistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linier berganda, analisis koefisien determinasi (R2), uji t (parsial) dan uji F (simultan). Berdasarkan hasil uji dan analisis data menunjukan bahwa koefisien nilai signifikansi sosialisasi perpajakan sebesar 0,001< 0,05 sehingga Ho1 ditolak dan Ha1 diterima, artinya, ada pengaruh sosialisasi perpajakan terhadap kepatuhan pelaporan SPT tahunan wajib pajak badan PPh pasal 25. Koefisien nilai signifikansi sanksi perpajakan sebesar 0,121>0,05 sehingga Ho1 diterima dan Ha1 ditolak, artinya tidak ada pengaruh sanksi perpajakan terhadap kepatuhan pelaporan SPT tahunan wajib pajak badan PPh pasal 25. Secara simultan menggunakan uji F sosialisasi perpajakan dan sanksi perpajakan diperoleh nilai signifikansi sebesar 0,000 < 0,05 sehingga Ho1 ditolak dan Ha1 diterima, artinya ada hubungan sosialisasi perpajakan dan sanksi perpajakan terhadap kepatuhan pelaporan SPT tahunan wajib pajak badan PPh pasal 25. Kesimpulan yang dapat diambil penulis dari penelitian ini adalah: ada pengaruh sosislisasi perpajakan terhadap kepatuhan pelaporan SPT tahunan wajib pajak badan PPh pasal 25, tidak ada pengaruh sanksi perpajakan signifikan terhadap kepatuhan pelaporasn SPT tahunan wajib pajak badan PPh pasal 25. Hasil uji hipotesis F diperoleh bahwa ada pengaruh sosialisasi perpajakan dan sanksi perpajakan terhadap kepatuhan pelaporan SPT tahunan wajib pajak badan PPh pasal 25.Saran yang dapat diberikan penulis: (1) Kantor Pelayanan Pajak Pratama Jakarta Kramat Jati diharapkan dapat melaksanakan penegakan sanksi pajak sesuai dengan atauran perpajakan yang berlaku, secara tegas memberlakukan setiap sanksi supaya wajib pajak badan patuh dalam melaporkan dan menyampaikan kewajibanya. (2) Bagi wajib pajak badan PPh pasal 25 hendaknya tidak hanya berasumsi bahwa dengan adanya sanksi baru dapat meningkatkan kemauan dalam melapor pajak. Karena pajak merupakan sumber pendapatan yang digunakan untuk keperluan dan kepentingan masyarakat dalam meningkatkan kemakmuran bagi rakyat seluruhnya. Kata kunci: sosialisasi perpajakan, sanksi perpajakan, kepatuhan pelaporan SPT tahunan wajib pajak badan PPh pasal 25./ The purpose of this study is to test whether there is an effect of taxation socialization and tax sanctions on compliance with reporting annual tax returns for corporate income tax article 25 at the Pratama Jakarta Tax Service Office, Kramat Jati. The method used in this research is descriptive research method with a quantitative approach. The data collection technique used a research instrument in the form of a questionnaire. The population in this study were 4,063 corporate taxpayers for PPh article 25 and the respondents of this study were corporate taxpayers for PPh article 25 as many as 96 respondents. The data analysis method used descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, coefficient of determination analysis, t test (partial) and F test (simultaneous). Based on the test results and data analysis shows that the coefficient value of the significance value of taxation socialization is 0.001 < 0.05 so that Ho1 is rejected and Ha1 is accepted, meaning that there is an effect of tax socialization on the reporting compliance of the annual tax return for corporate taxpayers of Article 25. The coefficient of the significance value of tax sanctions is 0.121> 0.05 so that Ho1 is accepted and Ha1 is rejected, meaning that there is no effect of tax sanctions on the compliance of reporting annual tax returns for corporate taxpayers of Article 25. Simultaneously using the F test of tax socialization and tax sanctions, a significance value of 0.000 <0.05 is obtained so that Ho1 is rejected and Ha1 is accepted, meaning that there is a relationship between taxation socialization and tax sanctions on the compliance of reporting annual tax returns for corporate taxpayers with income tax article 25. chapter 25 , there is no significant effect of tax sanctions on the compliance of annual SPT reporting of corporate taxpayers with income tax article 25. The results of hypothesis testing F show that there is an effect of taxation socialization and tax sanctions on reporting compliance of annual corporate tax returns of Article 25 corporate taxpayers. Suggestions that can be given by the author: (1) The Pratama Jakarta Kramat Jati Tax Office is expected to be able to enforce tax sanctions in accordance with the applicable tax regulations, strictly enforce each sanction so that corporate taxpayers comply in reporting and submitting their obligations. (2) Article 25 corporate taxpayers should not only assume that the new sanctions can increase their willingness to report taxes. Because taxes are a source of income used for the needs and interests of the community in increasing prosperity for the people as a whole. Key words: socialization of taxation, tax sanctions, compliance with reporting annual tax returns for corporate income tax article 25

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