ABSTRACT
Government are continuously making efforts to maximize the State’s income from tax by continous improvement in existing fiscal system services. By tax reform, the government will implement a self assessment system with an expectation that Tax Payer can satisfy their fiscal liability. Based on such case, researcher tries to discuss a phenomenon about “The influence of Individual Personal Tax Payer Perception On Implementation of Self Assessment System.” This research’s object are individual Personal Tax Payers registered in Bandung Bojonagara Tax Service Office. This research uses a descriptive analytical method with a survey approach by distributing a number of questionnaires to 100 sample. Furthermore, this research uses the Likert’s scale and throughtout data validity and realibility testing until they are ready for processing. The hyphotetical test utilizes correlation analysis by Pearson Product Moment formula. After testing, it can be seen that the degree of relationship between X and Y variables is positive relationship. Meanwhile the level of taxpayer perceptions of the implementation of environmental self assessment system in Bandung Bojonegara Tax Service Office is sufficient high category, then Bandung Bojonegara Tax Service Office need to continue to improve service to tax payers and the information required in the implementation of self assessment system so that implementation can be run in accordance with the expected , which in turn led compliance and taxpayer awareness to carry out its liability in paying taxes. Keywords : Self assessment system.
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ABSTRAK Pemerintah terus berupaya untuk memaksimalkan pendapatan negara dengan terus meningkatkan pelayanan sistem perpajakan yang ada. Melalui tax reform, pemerintah mulai menjalankan self assessment system dengan harapan Wajib Pajak mampu menjalankan kewajiban perpajakannya. Berdasarkan hal tersebut, peneliti mencoba membahas fenomena mengenai “Pengaruh Persepsi Wajib Pajak Orang Pribadi terhadap Pelaksanaan Self Assessment System.” Objek penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Bandung Bojonagara. Penelitian ini menggunakaan metode analisis deskriptif dengan pendekatan survei melalui penyebaran kuesioner kepada sampel 100 orang. Selanjutnya penelitian ini menggunakan skala Likert dan melalui pengujian validitas dan realibilitas data sehingga data siap diolah. Pengujian hipotesis menggunakan analisis korelasi dengan rumus Product Moment dari pearson. Setelah diuji, maka dapat diketahui bahwa hubungan antara variabel X dan Y adalah hubungan yang positif. Sedangkan tingkat persepsi Wajib Pajak terhadap pelaksanaan self assessment system di lingkungan Kantor Pelayanan Pajak Bandung Bojonagara cukup tinggi, maka Kantor Pajak Pratama Bandung Bojonagara perlu terus meningkatkan pelayanan kepada wajib pajak dan informasi yang diperlukan dalam pelaksanaan self assessment system sehingga pelaksanaannya dapat berjalan sesuai dengan yang diharapkan, yang pada akhirnya membawa ketaatan dan kesadaran wajib pajak untuk melaksanakan kewajibannya dalam membayar pajak. Kata kunci : Self assessment system.
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DAFTAR ISI
HALAMAN JUDUL .......................................................................................... i HALAMAN PENGESAHAN............................................................................. ii SURAT PERNYATAAN KEASLIAN SKRIPSI............................................... iii KATA PENGANTAR ........................................................................................ iv ABSTRACT .......................................................................................................... vii ABSTRAK .......................................................................................................... viii DAFTAR ISI ....................................................................................................... ix DAFTAR GAMBAR .......................................................................................... xiii DAFTAR TABEL ............................................................................................... xiv DAFTAR LAMPIRAN ....................................................................................... xv
BAB I
PENDAHULUAN .............................................................................. 1 1.1. Latar Belakang ............................................................................ 1 1.2. Identifikasi Masalah .................................................................... 5 1.3. Maksud dan Tujuan Penelitian .................................................... 5 1.4. Manfaat Penelitian ...................................................................... 6
BAB II
KAJIAN
PUSTAKA,
KERANGKA
PEMIKIRAN,
DAN
PENGEMBANGAN HIPOTESIS ...................................................... 7 2.1. Pengertian Persepsi ..................................................................... 7 2.1.1. Faktor-faktor yang Mempengaruhi Persepsi .................... 9 2.1.2. Persepsi Wajib Pajak Terhadap Self Assessment System .. 10
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2.2. Pengertian Pajak ......................................................................... 15 2.2.1. Jenis Pajak ........................................................................ 18 2.2.2. Syarat Pemungutan Pajak ................................................. 20 2.2.2.1.Sistem Pemungutan Perpajakan............................ 21 2.2.2.2.Hambatan Pelaksanaan Pemungutan Pajak .......... 24 2.3. Subjek Pajak dan Pengecualian Subjek Pajak ............................. 25 2.4. Objek Pajak dan Pengecualian Objek Pajak .............................. 28 2.5. Penghasilan Kena Pajak dan Penghasilan Tidak Kena Pajak ..... 32 2.5.1. Cara Menghitung Besarnya Penghasilan Kena Pajak....... 34 2.6. Sistem Pembayaran dan Pelaporan Pajak Penghasilan Serta Sanksinya .................................................................................... 35 2.6.1. Sistem Pembayaran Pajak Penghasilan ............................ 36 2.6.2. Pelaporan Pajak Penghasilan ........................................... 37 2.7. Sanksi ......................................................................................... 37 2.8. Kerangka Pemikiran .................................................................... 41 2.9. Pengembangan Hipotesis ............................................................ 45
BAB III METODE PENELITIAN ................................................................... 46 3.1. Objek Penelitian .......................................................................... 46 3.1.1. Sejarah Singkat KPP Pratama Bandung Bojonagara........ 46 3.1.2. Struktur Organisasi dan Uraian Tugas.............................. 49 3.1.3. Visi Misi dan Tujuan ........................................................ 52 3.2. Metode Penelitian ....................................................................... 53 3.2.1. Populasi dan Metode Penarikan Sampel .......................... 55
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3.2.2. Operasional Variabel Penelitian ....................................... 56 3.2.2.1. Variabel Persepsi Wajib Pajak Orang Pribadi ... 58 3.2.2.2. Variabel Pelaksanaan Self Assessment System ... 59 3.3. Jenis Data ................................................................................... 60 3.3.1. Sumber Data .................................................................... 61 3.3.2. Teknik Pengumpulan Data ............................................... 61 3.4. Pengujian Validitas Instrumen .................................................... 62 3.5. Pengujian Realibilitas Instrumen ................................................ 64 3.6. Uji Normalitas ............................................................................. 65 3.7. Uji Heterokedastisitas ................................................................. 65 3.8. Teknik Pengolahan Data ............................................................. 66 3.9. Rancangan Pengujian Hipotesis .................................................. 67
BAB IV HASIL PENELITIAN DAN PEMBAHASAN .................................. 71 4.1. Hasil Penelitian .......................................................................... 71 4.1.1. Implementasi Perpajakan pada Kantor Pelayanan Pajak Bandung Bojonagara bagi Wajib Pajak Orang Pribadi ............................................................................... 71 4.2. Persepsi Wajib Pajak terhadap Pelaksanaan Self Assessment System ......................................................................................... 73 4.2.1. Analisis Deskriptif Tanggapan Responden ...................... 74 4.2.1.1. Analisis Data Variabel X (Persepsi Wajib Pajak Orang Pribadi)................. 75
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4.2.1.2. Analisis data Variabel Y (Pelaksanaan Self Assessment System) ................ 75 4.3. Pengaruh Persepsi Wajib Pajak Orang Pribadi terhadap Pelaksanaan Self Assesment System ............................................ 77 4.3.1. Hasil Uji Instrumen Penelitian ........................................ 77 4.3.1.1. Uji Validitas ....................................................... 77 4.3.1.2. Uji Realibilitas .................................................... 79 4.3.1.3. Uji Normalitas ..................................................... 80 4.3.1.4. Uji Heteroskedastisitas ........................................ 80 4.3.2. Koefisien Korelasi ............................................................ 81 4.3.3. Model Regresi .................................................................. 83 4.3.4. Koefisien Determinasi ..................................................... 84 4.3.5. Uji Hipotesis ..................................................................... 85 4.4. Pembahasan ................................................................................ 86
BAB V
SIMPULAN DAN SARAN................................................................ 89 5.1. Simpulan ..................................................................................... 89 5.2. Saran ........................................................................................... 90
DAFTAR PUSTAKA ........................................................................................ 93 LAMPIRAN ........................................................................................................ 95 DAFTAR RIWAYAT HIDUP PENULIS(CURRICULUM VITAE) .................. 107
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DAFTAR GAMBAR Halaman Gambar 1
Struktur Organisasi KPP Pratama Bandung Bojonagara............... .... 49
Gambar 2
Hasil Uji Heterokedastisitas………………………………………... 81
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DAFTAR TABEL Halaman Tabel I
PTKP Bagi Wajib Pajak Orang Pribadi Dalam Negeri.................... 34
Tabel II
Tarif Pajak Penghasilan WP OP Berdasarkan Pasal 17 UU No. 36 Tahun 2008 Tentang Pajak Penghasilan.......................................... 35
Tabel III
Waktu Pembayaran dan Pelaporan Pajak Penghasilan.....................35
Tabel IV
Batas Waktu Kewajiban Perpajakan Wajib Pajak............................ 39
Tabel V
Kantor Pelayanan Pajak di Wilayah Bandung................................. 48
Tabel VI
Operasional Variabel........................................................................ 57
Tabel VII
Atribut Persepsi Wajib Pajak Orang Pribadi.................................... 59
Tabel VIII
Atribut Self Assessment System Pajak Penghasilan.......................... 59
Tabel IX
Skor Metode Likert.......................................................................... 67
Tabel X
Pedoman Interpretasi Koefisien Korelasi......................................... 68
Tabel XI
Tanggapan Responden Mengenai Persepsi Wajib Pajak Terhadap Pelaksanaan Self Assessment System................................................ 74
Tabel XII
Distribusi Skor Tanggapan Responden Mengenai Persepsi Wajib Pajak Orang Pribadi..........................................................................75
Tabel XIII
Distribusi Skor Tanggapan Responden Mengenai Pelaksanaan Self Assessment System..................................................................... 76
Tabel XIV Rekapitulasi Hasil Uji Validitas Instrumen variabel X.................... 78 Tabel XV
Rekapitulasi Hasil Uji Validitas Instrumen variabel Y.................... 78
Tabel XVI Hasil Pengujian Reliabilitas Variabel X dan Y................................ 79 Tabel XVII Hasil Uji Normalitas......................................................................... 80 Tabel XVIII Korelasi antara variabel X dan variabel Y....................................... 82 Tabel XIX Hasil Analisis Regresi...................................................................... 83 Tabel XX
Koefisien Determinasi...................................................................... 84
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DAFTAR LAMPIRAN Halaman Lampiran A
Kuesioner ....................................................................................... 95
Lampiran B
Rekapitulasi Jawaban Kuesioner Variabel Persepsi Wajib Pajak Orang Pribadi ...................................................................... 100
Lampiran C
Rekapitulasi Jawaban Kuesioner Variabel Pelaksanaan Self Assessment System ........................................................................ 101
Lampiran D
Hasil Uji Validitas Variabel X (Persepsi Wajib Pajak Orang Pribadi) .......................................................................................... 102
Lampiran E
Hasil Uji Validitas variabel Y (Pelaksanaan Self Assessment System) .......................................................................................... 103
Lampiran F
T-tabel............................................................................................ 104
Lampiran F
Surat Ijin Penelitian/Pengumpulan Data dari Direktorat Jendral Pajak Kantor Wilayah Jawa Barat I .............................................. 105
Lampiran G
Surat Keterangan Telah Melaksanakan Penelitian/Pengumpulan Data ............................................................................................... 106
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