KE (TIDAK) PATUHAN WAJIB PAJAK: POTRET SELF ASSESSMENT SYSTEM

Erlina Diamastuti

Sari

This study aims to interpretation the behavior of tax payers in carrying out his tax liability.x As we all know the tax system in Indonesia adheres to the self assessment system. In this system the government entrust all calculation, payment and reporting of tax payable on tax payers. As a result of various behaviors appear to express this practice of self assessment system The study used a non-positivistic with decriptive approche to observe phenomena that exist in the practice of taxation. The main source of data in this study are the words and actions derived from key informant as much as 5 of the 20 informants. The results of this study show that the first, self-assessment system led to the emergence of behavioral tax avoidance, tax evasion and tax arrearage. Second, self-assessment system requires an awareness not of necessity in creating a compliance and noncompliance WP led the government last act of hostage (Gijzeling)

Kata Kunci

tax obligations; the self assessment system; tax payers compliance; gijzeling

Teks Lengkap:

PDF

Referensi

Agustina, R. 2012. Penerapan Self assessment system Dan Pemeriksaan Pajak Terhadap Tingkat Kepatuhan WP Bandung. Jurnal Unikom

Alm, J., B. Roy., dan M. N. Murray. 1990. Tax Structure and Tax Compliance. The Review of Economics and Statistics 72(4): 603-613.

Ajzen, I, 2002. Constructing a TPB Questionnaire: Conceptual and Methodological Considerations. September (Revised January, 2006).

Akbar, I. N., D. Atmanto dan A. Jauhari, 2015. Pengaruh Persepsi Wajib Pajak Orang Pribadi terhadap Pelaksanaan Self Assesment System. Jurnal Perpajakan (JEJAK) 7(1).

Allingham, M. G. and A. Sandmo. 1972. Income Tax Evasion: A Theoritical Analysis. Journal of Public Economics 1.

Al-Banjari, R. R. 2008. Prophetic leadership. Penerbit Diva press. Yogyakarta

Armia, C. 2002. Pengaruh Budaya terhadap Efektivitas Organisasi: Dimensi Budaya Hofstede. JAAI 6(1): Juni 2002. Diakses tanggal 30 April 2010 dari http://google.co.id/

Arikunto, S. 2010. Prosedur Penelitian Suatu pendekatan praktik. PT. Rineka Cipta. Jakarta.

Bohari. 2003. Penerapan Self Assesment System dalam Sistem Perpajakan Nasional. Majalah Ilmiah Hukum Amanna Gappa No.13/Tahun XI/ Januari-Maret 2003.

Brotodiharjo, R. S. 1991. Pengantar Ilmu Hukum Pajak. Edisi Pertama. Buku Pertama. Cetakan Pertama. PT. Eresco. Bandung.

Choiruman, A. 2004. Pemeriksaan Pajak Masa Depan, http://www.indodigest.com/ Indonesia-specialthoughts-106.html

Choong, K. F. dan M. L Lai. 2009. Self Asesment Taxs Sistem and Compliiance Complexity: Tax Practitioner Perspectif. Oxford Buisiness and Economics Conference Program.

Chung, K. 2002. Does Fairness Matter in Tax Reporting Behavior?. Journal of Economic Psychology 23.

Damayanti, D. 2012. Pegawai Direktorat Jenderal Pajak: http://www.pajak.go.id/article/indikator-dibalik-naiknya-permohonan-keberatan-dan-banding , Senin, 25 Juni 2015.

Diamastuti, E. dan D. Prastiwi. 2015. Peri- laku Mitra Binaan dalam Menyikapi Penerapan Peraturan Pemerintah Nomor 46 Tahun 2013 (Studi pada Mitra Binaan PT. SEMEN INDONESIA (Persero) Tbk). Prosiding Seminar Nasional dan The 2nd Call For Syariah Paper (SANCALL 2015).

Enahoro, J. A. and Olabisi Jayeola. 2012. “Tax Administration and Revenue Generation of Lagos State Government, Nigeria”. Research Journal of Finance and Accounting. ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) 3(5).

Giddens, A, D. Bell dan M. Forse. 2004. La Sociologie. Histoire et Ideas. Terj. Sosiolohi Sejarah Pemikiran. Kreasi wacana. Yogyakarta.

Gie, K, K. 2007. Moralitas Aparat Pajak. http://google.co.id/. Di akses tanggal 13 Januari 2015.

Gunadi. 2005. Fungsi Pemeriksaan Terhadap Peningkatan Kepatuhan pajak (Tax Complience). Jurnal Perpajakan Indonesia 4(5).

Hutagaol, J. 2007. Perpajakan: Isu-isu Kontemporer. Graha Ilmu. Yogyakarta.

Izza, N, I. Alfi dan A. Hamzah. 2008. Etika Penggelapan Pajak Perspektif Agama: Sebuah Studi Interpretatif. Simposium Nasional Akuntansi XII. IAI

James, S dan C. Nobes. 1996. The Economic of Taxation: Principles, Policy and Practice. 1996/1997 Edition, Europe: Prentice Hall.

James, S dan C. Alley. 2004.Tax Compliance, Self-Assesment and Tax Administration. Journal of Financial and Management in Public Services 2(2).

James, S., dan I. Wallschutzky. 1995. Considerations Concerning the Design of an Appropriate System of Tax Rulings. Revenue Law Journal 175.

Jackson, B., Millirion dan D. Toy. 1986. Tax compliance research, finding, problems and prospects. Journal of Accounting Literature: 125-166.

Jung, W.O. 1999. Tax paper Diclousure and Penalties Law. Seul National Univercity. October: 151: 742.

Kelman, H. 1966. Compliance, Identification, And Internalization: ThreeProcess of Attitude Change”, dalam Problems in Sosial Psychology, McGrawhill. New York.

Klepper, S and D. Nagin, 1989. Tax Compliance and Perceptions of the Risks of Detection and Criminal Prosecution. Law and Society Review 23(2).

Mardiasmo. 2008. Perpajakan. Yogyakarta: Andi Offset.

Media Akuntansi. 2015

Moloeng, L. J. 2007. Metodologi Penelitian Kualitatif, Penerbit PT Remaja Rosdakarya. Bandung.

Muliari, S. 2009. Pengaruh Persepsi Tentang Sanksi Perpajakan dan Kesadaran Wajib Pajak Pada Kepatuhan Pelaporan Wajib di Kantor Pelayanan Pajak Pratama Denpasar Timur. Jurnal Akuntansi dan Bisnis 6(1).

Notoatmodjo, S. 2003. Pendidikan Dan Perilaku Kesehatan. Rineka. Cipta. Jakarta.

Ratna, S, Maria M dan N N. Afriyanti 2012. Pengaruh Kepatuhan WP dan Pemeriksan Pajak pada Peneriman PPh pasal 25/29 WP Badan di KPP Pratama Denpasar Timur. Jurnal Audit, Akuntansi dan Bisnis 7.

Rima, N. P. 2013. Hubungan Jumlah dan Kepatuhan WP Badan dengan Penerimaan PPh KPP Pratama. Jurnal EMBA 1(3): 730-740.

Richardson, G. 2006. The Impact of Tax Fairness Dimensions on Tax Compliance Behavior in an Asian Jurisdiction: The Case of Hong Kong. International Tax Journal

Salip dan T. Wato. 2006. Pengaruh Pemeriksan Pajak Terhadap Peneriman Pajak (Studi Kasus: Di KPP Jakaarta Kebon Jeruk). Jurnal Keuangan Publik 4(2).

Slamet, E dan S. Jurdi. 2005. Politik Perpajakan, Membangun demokrasi Negara. UI Press. Jakarta.

Suandy, E. 2002. Hukum Pajak. Salemba Empat.

Supriyati. 2011. Pengaruh Pengetahuan Pajak Dan Persepsi Wajib Pajak Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi: The Indonesian Accounting Review 1(1): 27-36.

Sulistyo. 2015. Blogku. www.pajak.go.id diakses tanggal 21 Oktober 2015.

Sultoni. 2013. PMK 16/PMK.03/2013 Makin Meneguhkan DJP. Diakses dari www. pajak.go.id diakses tanggal 14 agustus 2015.

Tarjo dan I. Kusumawati. 2006. Anallisis Prilaku WP Orang Pribadi terhadap Pelaksanan Self Assessment System: Satu Studi di Bangkalan. JAAI. 10(1): 101-120.

Trisnayanti, I. A .I dan I. K Jati. 2015. Pengaruh Self Assessment System, Pemeriksaan Pajak dan Penagihan Pajak pada penerimaan PPN. E-Jurnal Akuntansi Universitas Udayana 13(1): 292-310.

Hutomo, Y. B. 2009. Pajak Penghasilan, Konsep dan Aplikasi Berdasarkan Undang-Undang No. 36 Tahun 2008 Beserta Peraturan pelaksana. Universitas Atma Jaya. Yogyakarta.

Refbacks

  • Saat ini tidak ada refbacks.