ABSTRACT
This research aims to study individual tax payers’ understanding on selfassessment system implementation. Sample determining by metode convinence sampling metode consists of 76 tax payers having printing business. Data are collected using questionnaire and interview. Then the data are analysed using descriptive statistics method. The result reveals that level of tax payers’ quite understanding. Keywords: level of understanding individual tax payer, self assessment system in tax obligation
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ABSTRAK Penelitian ini bertujuan untuk mengetahui tingkat pemahaman Wajib Pajak Orang Pribadi (WPOP) pada pelaksanaan self assessment system dalam melaksanakan kewajiban perpajakan. Metode penentuan sampel yang digunakan adalah metode convinence sampling dengan responden penelitian sebanyak 76 orang Wajib Pajak Orang Pribadi (WPOP) yang memiliki usaha Industri Kulit. Data dikumpulkan dengan menggunakan teknik kuesioner dan wawancara. Teknik analisis data yang digunakan adalah teknik analisis Statistik Deskriptif, yaitu dengan menggolongkan jawaban responden pada lima kriteria: kriteria sangat paham (KSP), kriteria paham (KP), kriteria cukup paham (KCP), kriteria kurang paham (KKP), dan kriteria tidak paham (KTP). Hasil analisis penelitian ini menunjukkan bahwa tingkat pemahaman WPOP pada pelaksanaan self assesment system dalam melaksanakan kewajiban perpajakan termasuk dalam kriteria cukup paham. Kata kunci :
Tingkat pemahaman Wajib Pajak orang pribadi, self assessment system dalam kewajiban perpajakan.
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DAFTAR ISI Halaman HALAMAN JUDUL.................................................................................................... i HALAMAN PENGESAHAN ................................................................................... ..ii SURAT PERNYATAAN KEASLIAN SKRIPSI .................................................... iii PERNYATAAN PUBLIKASI LAPORAN PENELITIAN...................................... .iv KATA PENGANTAR .............................................................................................. ..v ABSTRACT ............................................................................................................... ix ABSTRAK ................................................................................................................ . x DAFTAR ISI ............................................................................................................. xi DAFTAR TABEL .................................................................................................... xv DAFTAR LAMPIRAN ............................................................................................ xvii
BAB I. PENDAHULUAN ........................................................................................... 1 1.1. Latar Belakang ........................................................................................ 1 1.2. Rumusan Masalah .................................................................................... 6 1.3. Tujuan Penelitian ..................................................................................... 6 1.4. Manfaat Penelitian ................................................................................... 7
BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN 2.1. Kajian Pustaka........................................................................................ ..9 2.1.1. Definisi Pajak ............................................................................... ..9 2.1.2. Fungsi Pajak ................................................................................. 10 2.1.3. Pengertian Wajib Pajak ................................................................ 11 2.1.4. Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas.....11
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2.1.5. Sistem Pemungutan Pajak ............................................................ 11 2.1.6 Asas-asas Pemungutan Pajak ........................................................ 13 2.1.7. Pengelompokan Pajak .................................................................. 14 2.1.8. Teori yang Mendukung Pemungutan Pajak ................................. 17 2.1.9. Hambatan Pemungutan Pajak....................................................... 18 2.1.10. Surat Pemberitahuan (SPT) ........................................................ 18 2.1.11. Kriteria Wajib Pajak Patuh ......................................................... 21 2.1.12 Kewajiban dan Hak Wajib Pajak ................................................ 22 2.1.13. Pemahaman Wajib Pajak pada Self Assessment System ............. 23 2.2. Penelitian Terdahulu .............................................................................. 25 2.3. Kerangka Pemikiran ............................................................................... 27
BAB III METODE PENELITIAN............................................................................ 29 3.1. Objek Penelitian ..................................................................................... 29 3.2. Jenis dan Sumber Data ........................................................................... 30 3.2.1. Jenis Data ..................................................................................... 30 3.2.2. Sumber Data ................................................................................. 30 3.3. Metode Pengumpulan Data .................................................................... 31 3.4. Populasi dan Sampel .............................................................................. 32 3.5. Metode Analisis ..................................................................................... 33 3.5.1. Uji Validitas ................................................................................. 34 3.5.2. Uji Reliabilias............................................................................... 34 3.6. Variabel Penelitian dan Definisi Operasional Variabel ......................... 35 3.6.1. Variabel Penelitian ....................................................................... 35 3.6.2. Definisi Operasional Variabel ...................................................... 34
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3.7. Teknik Analisis Data .............................................................................. 38
BAB IV HASIL PENELITIAN DAN PEMBAHASAN .......................................... 40 4.1 Deskripsi Objek Penelitian...................................................................... 40 4.1.1.Deskripsi Kuesioner ................................................................. 40 4.1.2. Indentifikasi Berdasarkan Jenis Kelamin ................................ 41 4.1.3. Indentifikasi Berdasarkan Usia ............................................... 41 4.1.4. Indentifikasi Berdasarkan Tingkat Pendidikan ....................... 42 4.1.4. Identifikasi Responden Berdasarkan Lama Usaha Berjalan ... 42 4.1.4. Identifikasi Responden Berdasarkan Kepemilikan NPWP ..... 43 4.2 Uji Validitas Data.................................................................................... 44 4.2.1. Hasil Uji Validitas Instrumen Kewajiban Menghitung........... 44 4.2.1. Hasil Uji Validitas Instrumen Kewajiban Memperhitungkan. 45 4.2.1. Hasil Uji Validitas Instrumen Kewajiban Membayar ............. 46 4.2.1. Hasil Uji Validitas Instrumen Kewajiban Melapor................. 46 4.3 Uji Reliabilitas ........................................................................................ 47 4.3.1. Hasil Uji Reliabilitas Instrumen Kewajiban Menghitung ....... 48 4.3.2. Hasil Uji Reliabilitas Instrumen Kewajiban Memperhitungkan.. .................................................................. 48 4.3.3. Hasil Uji Reliabilitas Instrumen Kewajiban Membayar ......... 49 4.3.3. Hasil Uji Reliabilitas Instrumen Kewajiban Melapor ............. 49 4.4 Tingkat Pemahaman Wajib Pajak ........................................................... 50 4.4.1. Tingkat Pemahaman Wajib Pajak pada Instumen Kewajiban Menghitung ............................................................................ 50 4.4.3. Tingkat Pemahaman Wajib Pajak pada Instumen Kewajiban Mememperhitungkan ............................................................. 51
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4.4.3. Tingkat Pemahaman Wajib Pajak pada Instumen Kewajiban Membayar .............................................................................. 53 4.4.3. Tingkat Pemahaman Wajib Pajak pada Instumen Kewajiban Melapor .................................................................................. 54 4.4.3. Perhitungan Kriteria Penilaian untuk Semua Instrumen ....... 56 4.5 Pembahasan ............................................................................................. 57
BAB V SIMPULAN DAN SARAN ......................................................................... 59 5.1 Simpulan ................................................................................................. 59 5.2 Saran........................................................................................................ 60
DAFTAR PUSTAKA ............................................................................................... 61
DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) ....................... 79
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DAFTAR TABEL
Halaman Tabel 1.1 Data Potensi Industri Kecil dan Menengah (IKM) Penyamakan Kulit di Sentra Sukaregang Garut.........................................................................3 Tabel 2.1 Batas Penyampaian SPT Masa...................................................................20 Tabel 2.2 Batas Penyampaian SPT Tahunan..............................................................21 Tabel 2.3 Penelitian Terdahulu...................................................................................25 Tabel 3.1 Definisi Operasional Variabel....................................................................36 Tabel 4.1 Hasil Penyebaran Kuesioner Kepada WPOP.............................................40 Tabel 4.2 Identifikasi Responden Berdasarkan Jenis Kelamin...................................41 Tabel 4.3 Identifikasi Responden Berdasarkan Usia..................................................41 Tabel 4.4 Identifikasi Responden Berdasarkan Tingkat Pendidikan..........................42 Tabel 4.5 Identifikasi Responden Berdasarkan Lama Usaja Berjalan........................43 Tabel 4.6 Identifikasi Responden Berdasarkan Kepemilikan NPWP.........................43 Tabel 4.7 Hasil Uji Validitas Instrumen Kewajiban Menghitung..............................44 Tabel 4.8 Hasil Uji Validitas Instrumen Kewajiban Memperhitungkan....................45 Tabel 4.9 Hasil Uji Validitas Instrumen Kewajiban Membayar................................46 Tabel 4.10 Hasil Uji Validitas Instrumen Kewajiban Melapor..................................47 Tabel 4.11 Hasil Uji Reliabilitas Instrumen Kewajiban Menghitung.........................48 Tabel 4.12 Hasil Uji Reliabilitas Instrumen Kewajiban Memperhitungkan...............48 Tabel 4.13 Hasil Uji Reliabilitas Instrumen Kewajiban Membayar...........................49 Tabel 4.14 Hasil Uji Reliabilitas Instrumen Kewajiban Melapor…...........................49 Tabel 4.15 Jawaban Responden pada Instrumen Kewajiban Menghitung.................50
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Tabel 4.16 Jawaban Responden pada Instrumen Kewajiban Memperhitungkan.......51 Tabel 4.17 Jawaban Responden pada Instrumen Kewajiban Membayar...................53 Tabel 4.18 Jawaban Responden pada Instrumen Kewajiban Melapor…...................54
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DAFTAR LAMPIRAN Halaman
Lampiran A Surat Pernyataan Izin penelitian.............................................................63 Lampiran B Kuesioner Penelitian...............................................................................65 Lampiran C Uji Reabilitas dan Uji Validitas..............................................................68 Lampiran D Hasil Kuesioner......................................................................................72 Lampiran E Berita Acara Bimbingan……................................................................77 Lampiran F Daftar Riwayat Hidup………................................................................79
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