DAFTAR ISI
ABSTRAK ........................................................................................................
i
KATA PENGANTAR .....................................................................................
ii
DAFTAR ISI ....................................................................................................
vi
DAFTAR TABEL ............................................................................................
xi
DAFTAR GAMBAR ....................................................................................... xii DAFTAR LAMPIRAN .................................................................................... xiii BAB I
PENDAHULUAN ......................................................................
1
1.1 Latar Belakang Penelitian ....................................................
1
1.2 Identifikasi Masalah ............................................................
6
1.3 Tujuan Penelitian .................................................................
7
1.4 Kegunaan Penelitian ............................................................
7
1.5 Kerangka Pemikiran ............................................................
8
1.6 Metodologi Penelitian .......................................................... 14 1.7 Lokasi dan Waktu Penelitian ............................................... 16 BAB II
TINJAUAN PUSTAKA ............................................................ 17 2.1 Penerimaan Pajak Penghasilan (PPh) Pasal 25/29 Badan ... 17 2.1.1
Pengertian Penerimaan PPh Pasal 25/29 Badan ....... 17
2.1.2
Ukuran Penerimaan PPh Pasal 25/29 Badan ............ 17
2.2 Pajak .................................................................................... 18 2.2.1
Pengertian Pajak ....................................................... 18
2.2.2
Fungsi Pajak ............................................................. 19
2.2.3
Tata Cara Pemungutan Pajak.................................... 19
2.2.4
Pengelompokan Pajak............................................... 21
2.3 Penghasilan .......................................................................... 22 2.3.1
Penertian Penghasilan ............................................... 22
2.3.2
Subjek Pajak Penghasilan ......................................... 27
2.3.3
Objek Pajak Penghasilan .......................................... 31
2.4 Sanksi Perpajakan ................................................................. 33
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Sanksi Administrasi .............................................................. 33 Sanksi Pidana ........................................................................ 36 2.5 Kepatuhan Wajib Pajak Badan ............................................. 38 2.5.1
Pengertian Kepatuhan Wajib Pajak Badan ............... 38
2.5.2
Ukuran Kepatuhan Wajib Pajak Badan .................... 39
2.6 Surat Pemberitahuan (SPT) .................................................. 40 2.6.1
Pengertian Surat Pemberitahuan (SPT) ................... 40
2.6.2
Fungsi Surat Pemberitahuan (SPT) ......................... 41
2.6.3
Lampiran Surat Pemberitahuan (SPT) ..................... 42
2.6.4
Jenis-jenis Surat Pemberitahuan (SPT) ................... 42
2.6.5
Batas Waktu Penyampaian Surat Pemberitahuan (SPT) .................................................................................. 42
2.6.6 Penundaan atau Perpanjangan Penyampaian Surat Pemberitahuan (SPT) ............................................... 43 2.6.7 Sanksi Terlambat atau Tidak Menyampaikan Surat Pemberitahuan (SPT) ............................................... 43 2.7 Surat Seroran Pajak (SSP) .................................................... 44 2.7.1
Pengertian Surat Seroran Pajak (SSP) ..................... 44
2.7.2
Fungsi Surat Seroran Pajak (SSP) ............................ 44
2.7.3
Tempat Pembayaran dan penyetoran Pajak ............. 44
2.7.4
Batas Waktu Pembayaran atau Penyetoran Pajak ... 45
2.8 Surat Ketetapan Pajak Kurang Bayar (SKPKB) .................. 46 2.8.1
Pengertian Surat Ketetapan Pajak Kurang Bayar (SKPKB) .................................................................. 46
2.8.2
Penerbitan Surat Ketetapan Pajak Kurang Bayar (SKPKB) ................................................................... 46
2.8.3
Sanksi Administrasi Surat Ketetapan Pajak Kurang Bayar (SKPKB) ....................................................... 47
2.8.4
Fungsi Surat Ketetapan Pajak Kurang Bayar (SKPKB) .................................................................................. 47
2.8.5
Jangka Waktu Penerbitan Surat Ketetapan Pajak Kurang Bayar (SKPKB) .......................................... 48
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2.9 Surat Ketetapan Pajak Kurang Bayar Tambahan (SKPKBT) .............................................................................................. 48 2.9.1
Pengertian Surat Ketetapan Pajak Kurang Bayar Tambahan (SKPKBT) ............................................. 48
2.9.2
Penerbitan Surat Ketetapan Pajak Kurang Bayar (SKPKB) ................................................................... 48
2.9.3
Fungsi Surat Ketetapan Pajak Kurang Bayar Tambahan (SKPKBT) ............................................................... 49
2.9.4
Sanksi Administrasi Surat Ketetapan Pajak Kurang Bayar Tambahan (SKPKBT) ................................... 49
2.9.5
Jangka Waktu Penerbitan Surat Ketetapan Pajak Kurang Bayar Tambahan (SKPKBT) ...................... 49
2.10 Surat Ketetapan Pajak Lebih Bayar (SKPLB) ..................... 50 2.10.1 Pengertian Surat Ketetapan Pajak Lebih Bayar (SKPLB) .................................................................. 50 2.10.2 Penerbitan Surat Ketetapan Pajak Lebih Bayar (SKPLB) ................................................................... 50 2.10.3 Fungsi Surat Ketetapan Pajak Lebih Bayar (SKPLB) .................................................................................. 50 2.10.4 Tata Cara Menerbitkan SKPLB, Perhitungan dan Pengembalian Kelebihan Pembayaran Pajak ........... 50 2.11 Surat Ketetapan Pajak Nihil (SKPN) ................................... 51 2.11.1 Pengertian Surat Ketetapan Pajak Nihil (SKPN) ..... 51 2.11.2 Penerbitan Surat Ketetapan Pajak Nihil (SKPN) ..... 51 2.12 Surat Tagihan Pajak (STP) ................................................... 51 2.12.1 Pengertian Surat Tagihan Pajak (STP) ..................... 51 2.12.2 Penerbitan Surat Tagihan Pajak (STP) ..................... 52 2.12.3 Fungsi Surat Tagihan Pajak (STP) ........................... 52 2.12.4 Sanksi Administrasi Surat Tagihan Pajak (STP) ...... 52 2.12.5 Kekuatan Hukum Surat Tagihan Pajak (STP) .......... 53
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BAB III
OBJEK DAN METODE PENELITIAN ................................. 54 3.1 Objek Penelitian .................................................................. 54 3.1.1
Sejarah Singkat Kantor Pelayanan Pajak ................ 54
3.1.2
Wilayah Kerja .......................................................... 54
3.1.3
Wajib Pajak Terdaftar ............................................... 64
3.1.4
Struktur Organisasi ................................................... 66
3.1.5
Uraian Tugas ............................................................ 66
3.2 Metode Penelitian ................................................................ 77 3.2.1
Teknik Pengumpulan Data ...................................... 77
3.2.2
Operasionalisasi Variabel Penelitian ....................... 78
3.2.3
Variabel dan Skala Pengukuran ............................... 79
3.2.4
Teknik Pengolahan dan Analisis Data ...................... 82 3.2.4.1 Rancangan Pengujian Hipotesis .................. 82 3.2.4.2 Penetapan Hipotesis .................................... 82 3.2.4.3 Pemilihan Uji Statistik ................................ 83 3.2.4.4 Penetapan Tingkat Signifikan ..................... 87 3.2.4.5 Penerimaan atau Penolakan Hipotesis.......... 87 3.2.4.6 Penarikan Kesimpulan.................................. 88
BAB IV
HASIL PENELITIAN DAN PEMBAHASAN ........................ 89 4.1 Hasil Penelitian .................................................................... 89 4.1.1
Gambaran Umum ..................................................... 89
4.1.2
Kepatuhan Wajib Pajak ........................................... 90
4.1.3
Kepatuhan Pelaksanaan Pembayaran Pajak Penghasilan .................................................................................. 93
4.1.4 Dasar Hukum Kepatuhan Wajib Pajak Badan Yang Ditetapkan Oleh Kantor Pajak ................................. 94 4.1.5 Penerimaan Pajak Penghasilan Badan ..................... 95 4.2 Pembahasan ......................................................................... 97 Pengaruh Uji Statistik ........................................................... 98 Model Analisis Regresi Linier Sederhana ............................ 99 Koefisien Korelasi dan Determinasi .................................... 100
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Pengujian Hipotesis ............................................................. 100 BAB V
KESIMPULAN DAN SARAN .................................................. 102 5.1 Kesimpulan .......................................................................... 102 5.2 Saran .................................................................................. 103
DAFTAR PUSTAKA
.................................................................................. 104
LAMPIRAN-LAMPIRAN
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