ABSTRACT The purpose of this research is to determine the effect of taxpayer’s perception of tax penalties on taxpayer’s compliance. Population of this research are all individual taxpayer’s who are registered in one of small Tax Office in Bandung. The sampling technique was used by simple random sampling. The number of samples which is determined by Slovin method with the critical value of 5% is 100 respondent. Simple linear regression analysis was used to examine a relationship of dependent variable to independent variable. The results of this research showed taxpayer’s perception of tax penalties have affect on taxpayer compliance, by influenced for amount 26.1%, whereas the remaining 73.9 % by other factors not observed. Keywords: Perception Taxpayer’s, Tax Penalties, Taxpayer’s Compliance
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ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh persepsi Wajib Pajak mengenai sanksi perpajakan terhadap kepatuhan Wajib Pajak. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama “X”. Teknik pengambilan sampel yang digunakan adalah teknik random sederhana. Penentuan jumlah sampel menggunakan rumus Slovin dengan nilai kritis yang digunakan adalah 5% sehingga didapatkan jumlah sampel sebanyak 100 responden. Selanjutnya, digunakan analisis regresi linier sederhana untuk menguji hubungan variabel dependen terhadap variabel independen. Hasil penelitian menunjukkan persepsi Wajib Pajak mengenai sanksi perpajakan berpengaruh terhadap kepatuhan Wajib Pajak, dengan persentase pengaruh sebesar 26,1%, sedangkan sisanya sebesar 73,9% dipengaruhi oleh faktor lain yang tidak diamati. Kata-kata kunci : Persepsi Wajib Pajak, Sanksi Perpajakan, Kepatuhan Wajib Pajak
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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 .............................................................................................................. viii ABSTRAK ................................................................................................................ ix DAFTAR ISI .............................................................................................................. x DAFTAR GAMBAR .............................................................................................. xiv DAFTAR TABEL .................................................................................................... xv DAFTAR LAMPIRAN .......................................................................................... xvii BAB I PENDAHULUAN .......................................................................................... 1 1.1 Latar Belakang ......................................................................................... 1 1.2 Identifikasi Masalah ................................................................................. 4 1.3 Maksud dan Tujuan Penelitian ................................................................. 5 1.4 Manfaat Penelitian ................................................................................... 5
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS ................................................................ 7 2.1 Kajian Pustaka.......................................................................................... 7 2.1.1 Definisi Pajak .................................................................................. 7 2.1.2 Fungsi Pajak .................................................................................... 8 2.1.3 Definisi Hukum Pajak ................................................................... 10
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2.1.4 Pembagian Hukum Pajak ............................................................. 10 2.1.5 Keadilan Pajak .............................................................................. 11 2.1.6 Prinsip Keadilan Pajak ................................................................. 12 2.1.7 Definisi Persepsi............................................................................ 13 2.1.8 Faktor-faktor yang Memengaruhi Persepsi .................................. 13 2.1.9 Definisi Wajib Pajak ..................................................................... 15 2.1.10 Definisi Sanksi Perpajakan ........................................................ 15 2.1.11 Definisi Sanksi Administrasi. ..................................................... 16 2.1.11.1 Sanksi Adminitrasi Berupa Denda ............................... 16 2.1.11.2 Sanksi Administrasi Berupa Kenaikan. ....................... 17 2.1.11.3 Sanksi Administrasi Berupa Bunga ............................. 19 2.1.12 Definisi Sanksi Pidana ................................................................ 21 2.1.13 Definisi Kepatuhan Wajib Pajak ................................................. 24 2.1.14 Kriteria Wajib Pajak Patuh.......................................................... 25 2.1.15 Macam-macam Kepatuhan.......................................................... 26 2.1.16 Teori Kepatuhan ......................................................................... 27 2.2 Landasan Teori ...................................................................................... 28 2.2.1 Theory of Reasoned Action (TRA) ............................................... 28 2.2.2 Teori Atribusi ............................................................................... 29 2.3 Kerangka Pemikiran . ............................................................................. 30 2.4 Pengembangan Hipotesis ....................................................................... 31 2.4.1 Pengaruh Persepsi Wajib Pajak Mengenai Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak .................................................. 31
BAB III METODE PENELITIAN........................................................................... 33 3.1 Jenis Penelitian ...................................................................................... 33 3.2 Populasi dan Sampel ............................................................................. 33 3.3 Teknik Pengambilan Sampel ................................................................. 34
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3.4 Definisi Operasional Variabel ................................................................ 35 3.5 Metode Pengumpulan Data ................................................................... 36 3.6 Uji Kualitas Data ................................................................................... 36 3.6.1 Uji Validitas .................................................................................. 36 3.6.2 Uji Reliabilitas .............................................................................. 37 3.7 Uji Asumsi Klasik .................................................................................. 37 3.7.1 Uji Normalitas ............................................................................... 37 3.8 Metode Analisis Data ............................................................................ 38 3.9 Metode Suksesif Internal (MSI) ............................................................. 39 3.10 Analisis Regresi Linier Sederhana ....................................................... 40 3.11 Menilai Goodness of Fit Suatu Model ................................................. 41 3.11.1 Uji Signifikansi Parameter Individual (Uji Statistik t). ........... 41 3.11.2 Koefisien Determinasi.............................................................. 42 3.12 Analisis Koefisien Korelasi Pearson .................................................... 42 3.13 Korelasi Pearson Product Moment ...................................................... 43
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ......................................... 44 4.1 Uji Validitas dan Reliabilitas ................................................................. 44 4.1.1 Uji Validitas .................................................................................. 44 4.1.2 Uji Reliabilitas .............................................................................. 45 4.2 Analisis Deskriptif Data Penelitian ....................................................... 46 4.2.1 Variabel Persepsi Wajib Pajak Mengenai Sanksi Perpajakan....... 46 4.2.1.1 Sanksi Pidana yang dikenakan Cukup Berat..................... 48 4.2.1.2 Sanksi Administrasi yang dikenakan Tidak Memberatkan (Ringan)............................................................................. 49 4.2.1.3 Sanksi Pajak dikenakan Tanpa Toleransi.......................... 51 4.2.1.4 Sanksi Pajak Merupakan Sarana Mendidik Wajib Pajak .. 52 4.2.2 Variabel Kepatuhan Wajib Pajak (Y) ........................................... 54
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4.2.2.1 Wajib Pajak Menghitung dan Melaporkan SPT dengan Benar ................................................................................ 55 4.2.2.2 Wajib Pajak Menyampaikan SPT Tepat Waktu ............... 57 4.2.2.3 Wajib Pajak Membayar Pajak Terutang Tepat Waktu...... 58 4.3 Uji Asumsi Dasar .................................................................................. 59 4.3.1 Uji Normalitas Data ...................................................................... 60 4.4 Pengaruh Persepsi Wajib Pajak Mengenai Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak ........................................................... 60 4.4.1 Analisis Koefisien Korelasi Pearson Product Moment ................ 60 4.4.2 Analisis Persamaan Regresi Linear Sederhana ............................ 61 4.4.3 Analisis Koefisien Determinasi .................................................... 63 4.4.4 Pengujian Hipotesis (Uji-t) ........................................................... 64
BAB V SIMPULAN DAN SARAN ....................................................................... 66 5.1 Simpulan ............................................................................................... 66 5.2 Saran. ..................................................................................................... 66 5.3 Keterbatasan Penelitian .......................................................................... 67
DAFTAR PUSTAKA .............................................................................................. 68 LAMPIRAN ............................................................................................................. 70 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) ...................... 87
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DAFTAR GAMBAR Halaman Gambar 2.1
Faktor-Faktor yang Memengaruhi Persepsi ....................................... 14
Gambar 2.2
Kerangka Pemikiran ........................................................................... 30
Gambar 4.1
Kurva Uji-t Dua Pihak........................................................................ 65
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DAFTAR TABEL Halaman Tabel 1.1
Kontribusi Penerimaan Pajak Terhadap APBN dan Penerimaan Dalam Negeri ................................................................................... 1
Tabel 1.2
Penelitian Terdahulu ........................................................................ 3
Tabel 2.1
Sanksi Administrasi Berupa Denda ................................................. 16
Tabel 2.2
Sanksi Administrasi Berupa Kenaikan ............................................ 18
Tabel 2.3
Sanksi Administrasi Berupa Bunga ................................................. 19
Tabel 2.4
Sanksi Pidana ................................................................................... 23
Tabel 3.1
Definisi Operasional Variabel.......................................................... 35
Tabel 3.2
Koefisien Korelasi dan Taksirannya ................................................ 43
Tabel 4.1
Rekapitulasi Hasil Uji Validitas Variabel Persepsi Wajib Pajak Mengenai Sanksi Perpajakan (X) ..................................................... 44
Tabel 4.2
Rekapitulasi Hasil Uji Validitas Variabel Kepatuhan Wajib Pajak (Y) .................................................................................................... 45
Tabel 4.3
Hasil Uji Reliabilitas Kuesioner ...................................................... 45
Tabel 4.4
Skor Jawaban Responden terhadap Item-Item Pernyataan pada Variabel Persepsi Wajib Pajak Mengenai Sanksi Perpajakan (X) ... 47
Tabel 4.5
Skor Jawaban Responden terhadap Indikator Sanksi Pidana yang dikenakan Cukup Berat .................................................................... 48
Tabel 4.6
Skor Jawaban Responden terhadap Indikator Sanksi Administrasi yang dikenakan Tidak Memberatkan (Ringan) ................................ 50
Tabel 4.7
Skor Jawaban Responden terhadap Indikator Sanksi Pajak dikenakan Tanpa Toleransi............................................................................... 51
Tabel 4.8
Skor Jawaban Responden terhadap Indikator Sanksi Pajak Merupakan Sarana Mendidik Wajib Pajak......................................................... 53
Tabel 4.9
Skor Jawaban Responden terhadap Item-Item Pernyataan pada Variabel Kepatuhan Wajib Pajak (Y) ............................................. 54
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Tabel 4.10
Skor Jawaban Responden terhadap Indikator Wajib Pajak Menghitung dan Melaporkan SPT dengan Benar................................................ 56
Tabel 4.11
Skor Jawaban Responden terhadap Indikator Wajib Pajak Menyampaikan SPT Tepat Waktu .................................................. 57
Tabel 4.12
Skor Jawban Responden terhadap Indikator Wajib Pajak Membayar Pajak Terutang Tepat Waktu........................................................... 59
Tabel 4.13
Hasil Uji Normalitas ....................................................................... 60
Tabel 4.14
Koefisien Korelasi dan Taksirannya ............................................... 61
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DAFTAR LAMPIRAN Halaman Lampiran A
Kuesioner Penelitian ........................................................................ 70
Lampiran B
Data Kuesioner Ordinal ................................................................... 74
Lampiran C
Data Suksesif Internal (MSI) ........................................................... 77
Lampiran D
Nilai Kritis (Critical Value) ............................................................. 81
Lampiran E
Hasil Uji Validitas dan Reliabilitas ................................................. 84
Lampiran F
Hasil Uji Normalitas (Kolmogorov Smirnov) .................................. 86
Lampiran G
Hasil Uji Regresi Linier Sederhana ................................................. 86
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