PENGARUH PENGETAHUAN PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KESADARAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DAN DAMPAKNYA TERHADAP PERSEPSI ATAS PENERIMAAN PAJAK

  • Muhammad Ridho Hendriyadi UNCEN
  • Linda Y Hutadjulu UNCEN
  • Novalia H Bleskadit UNCEN
Keywords: Tax Knowledge, Tax Service Quality, Taxpayer Awareness, Perception of Tax Revenues, Motor Vehicle Taxes.

Abstract

This study aims to determine whether there is a relationship between tax knowledge and tax service quality on taxpayer awareness in paying motorized vehicle taxes and its impact on perceptions of tax revenue. The research method used is the Path Analysis method and Sobel Test. The population of this study is the owner of motor vehicles in the Jayapura area. The research sample was 94 motorized vehicle owners who were selected by the snowball sampling technique. The type of data used is primary data. The results showed that tax knowledge and tax service quality had an effect on taxpayer awareness. However, knowledge of taxes, quality of tax services and awareness of taxpayers have no effect on perceptions of tax revenue. In addition, knowledge of taxes and the quality of tax services also have an indirect effect on the perception of tax revenue through taxpayer awareness.

References

Akbar, O. C. (2019). Pengaruh Sosialisasi Pajak, Pegetahuan Pajak, Kualitas Pelayanan Sanksi Pajak dan Kesadaran Pajak Terhadap Kepatuhan Kendaraan Bermotor. Retrieved from https://dspace.uii.ac.id/bitstream/handle/123456789/14013/SKRIPSI OKKY.pdf?sequence=1&isAllowed=y
Ariani, D. W. I. (2018). pengaruh pengetahuan pajak dan kualitas pelayanan pajak terhadap kesadaran wajib pajak dalam membayar pajak kendaraan bermotor dan dampaknya terhadap penerimaan pajak. Retrieved from http://repository.uinjkt.ac.id/dspace/bitstream/123456789/40416/1/DWI ARIANI-FEB.pdf
BPRD. (2017). Pajak Kendaraan Bermotor (PKB). Retrieved March 20, 2020, from bprd.jakarta.go.id website: https://bprd.jakarta.go.id/pajak-kendaraan-bermotor/
Cahyono, Y. T. (2017). analisis faktor-faktor yang mempengaruhi penerimaan pajak (Studi Empirik di Kantor Pelayanan Pajak Pratama Surakarta). Riset Akuntansi Dan Keuangan Indonesia, 2(2), 163–175. https://doi.org/10.23917/reaksi.v2i2.4923
Ciputrauceo.com. (2016). Kualitas Pelayanan: Dimensi dan Cara Mengukurnya. Retrieved March 29, 2020, from http://ciputrauceo.net/blog/2016/2/18/kualitas-pelayanan-dimensi-dan-cara-mengukurnya
Departemen Pendidikan Nasional. (2008). Kamus Besar Bahasa Indonesia. Balai Pustaka.
Famiyah, T. (2018). Analisis faktor internal dan eksternal yang mempengaruhi kepatuhan wajib pajak orang pribadi. Retrieved from http://eprints.perbanas.ac.id/3811/6/artikel ilmiah.pdf
Febriyanti, I. (2013). Pengaruh Kewajiban Kepemilikan NPWP, Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Penerimaan Pajak (Pada Kantor Pelayanan Pajak Pratama di Wilayah Jakarta Selatan). Ekonomi Akuntansi Pajak. Retrieved from http://repository.uinjkt.ac.id/dspace/bitstream/123456789/24018/1/Skripsi Irna Febriyanti.pdf
Liputan6.com. (2019). Pemilik Kendaraan di Papua Malas Bayar Pajak. Retrieved March 27, 2020, from https://www.liputan6.com/regional/read/4028831/pemilik-kendaraan-di-papua-malas-bayar-pajak
Nurmantu, P. D. S., & Mas Rasmini, S. M. S. (2011). Dasar-Dasar Perpajakan. Modul 1, 1–46. https://doi.org/KDT
Oktaviani, R. M., Hardiningsih, P., & Srimindari, C. (2017). Kepatuhan Wajib Pajak Memediasi Determinan Penerimaan Pajak Penghasilan. Jurnal Akuntansi, 21(2), 318. https://doi.org/10.24912/ja.v21i2.201
Parasuraman, A. V. A. Z. dan L. L. B. (n.d.). SERVQUAL: A Multiple-Item Scale for Measuring Consumer Perceptions of Service Quality. Retrieved March 28, 2020, from 2002 website: https://books.google.co.id/books?hl=id&lr=&id=Rt96wAigg2oC&oi=fnd&pg=PA140&dq=SERVQUAL:+A+Multiple-Item+Scale+for+Measuring+Consumer+Perceptions+of+Service+Quality&ots=pSx2aDwIDM&sig=IFfvF7ucIDF8fzx6d_FzzvcrY_4&redir_esc=y#v=onepage&q=SERVQUAL%3A A Multip
Sari, F. (2017). Pengaruh Kesadaran Membayar Pajak, Pengetahuan dan Pemahaman Peraturan Perpajakan, Kualitas Layanan dan Kondisi Keuangan Terhadap Kemauan Membayar Pajak Wajib Pajak Orang Pribadi. Retrieved from http://repository.umy.ac.id/bitstream/handle/123456789/10319/BAB II.pdf?sequence=6&isAllowed=y
Sugiyono. (2013). Metode Penelitian Kuantitatif Kualitatif dan R & D. Retrieved from http://digilib.unila.ac.id/10355/16/BAB III.pdf
Undang-Undang No. 28 Tahun 2007. (n.d.). Ketentuan Umum dan Tata Cara Perpajakan. Retrieved from https://drive.google.com/file/d/0B1YgKjfTiarIOFZxRGxfM1ZDQ1k/edit
www.indonesiastudents.com. (2017). Pengertian Kesadaran. Retrieved May 15, 2020, from https://www.indonesiastudents.com/4-pengertian-kesadaran-menurut-para-ahli-dan-jenisnya-lengkap/
Published
2021-02-07
How to Cite
Hendriyadi, M., Hutadjulu, L., & Bleskadit, N. (2021). PENGARUH PENGETAHUAN PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KESADARAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DAN DAMPAKNYA TERHADAP PERSEPSI ATAS PENERIMAAN PAJAK. Jurnal Akuntansi Dan Keuangan Daerah, 15(2), 11-18. Retrieved from http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/160