ABSTRACT Influence and Control Service Conducted by the Account Representative (AR) of the Taxpayer Compliance (Case Study on Bojonagara STO)
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- Deddy Cahyadi
- 6 tahun lalu
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1 ABSTRACT Influence and Control Service Conducted by the Account Representative (AR) of the Taxpayer Compliance (Case Study on Bojonagara STO) This study aimed to determine whether there is influence between the services and supervision performed by the Account Representative (AR) on tax compliance. The indicator used to measure service by Representative Account based on the quality of service based on the opinion of Valerie A. Zeithaml which consist of tangible, emphaty, responsiveness, realibility and assurance dimension. To measure the supervision by the Account Representative is guided by the steps according to supervision by the Account Representative based on Pardiat. To measure the formal compliance taxpayer compliance criteria based on Norman D. Nowak. The method used in this research is descriptive method of analysis. For the statistical method used multiple linear regression. The data were obtained through questionnaire, interviews with major taxpayer in STO Bojonagara and literature study. The results showed that te care and supervision performed by the Account Representative has the effect of a good and significant effect on tax compliance. Key words : Services, Oversight, Account Rep, Taxpayer Compliance. vii
2 ABSTRAK Pengaruh Pelayanan dan Pengawasan yang dilaksanakan oleh Account Representative (AR) terhadap Kepatuhan Wajib Pajak (Studi Kasus pada Kantor Pelayanan Pajak Pratama Bojonagara) Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh antara pelayanan dan pengawasan yang dilaksanakan oleh Account Representative (AR) terhadap kepatuhan Wajib Pajak. Indikator yang digunakan untuk mengukur pelayanan oleh Account Representative berpedoman pada kualitas pelayanan berdasarkan pendapat Valerie A.Zeithaml yang terdiri atas dimensi tangible, emphaty, responsiveness, realibility dan assurance. Untuk mengukur pengawasan oleh Account Representative berpedoman pada langkah-langkah pengawasan oleh Account Representative menurut Pardiat. Untuk mengukur kepatuhan formal Wajib Pajak berpedoman pada kriteria kepatuhan Norman. D. Nowak. Metode yang digunakan dalam penelitian ini adalah metode deskriptif analisis. Untuk metode statistiknya digunakan regresi linier berganda. Data diperoleh melalui penyebaran kuesioner, wawancara dengan Wajib Pajak pada KPP Pratama Bojonagara Bandung dan studi kepustakaan. Hasil penelitian menunjukkan bahwa pelayanan dan pengawasan yang dilaksanakan oleh Account Representative memiliki pengaruh yang baik dan signifikan terhadap kepatuhan Wajib Pajak. Kata kunci : Pajak. Pelayanan, Pengawasan, Account Representative, Kepatuhan Wajib viii
3 DAFTAR ISI Halaman 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 BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Manfaat Penelitian...8 BAB II TINJAUAN PUSTAKA Dasar-dasar perpajakan Pengertian pajak Tinjauan Pajak dari Berbagai Aspek...12 ix
4 Fungsi Pajak Perlawanan Terhadap pajak Reformasi Perpajakan Indonesia Pelayanan Pajak Pengertian pelayanan Pelayanan Pajak sebagai Pelayanan Publik Fungsi Pelayanan oleh Account Representative Pengawasan Pengertian Pengawasan Fungsi Pengawasan oleh Account Representative Account Representative Istilah Account Representative Peranan Account Representative di Direktorat Jendral Pajak Konsep Kepatuhan Wajib Pajak Pengertian Kepatuhan Pengertian Kepatuhan Wajib Pajak Kriteria Wajib Pajak Patuh Wajib Pajak Pengertian Wajib Pajak Hak dan Kewajiban Wajib Pajak Kerangka Pemikiran...53 x
5 BAB IIIOBJEK DAN METODE PENELITIAN Objek penelitian Metode Penelitian Operasional Variabel Jenis Data Teknik Pengumpulan data Populasi dan Sampel Instrument Penelitan Uji Validitas Uji Reliabilitas Metode Analisis dan Uji Hipotesis Pengklasifikasian Data Analisis Regresi Linier Berganda Pengujian Hipotesis...76 BAB IVHASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Sejarah Singkat KPP Pratama Bojonagara Visi dan Misi KPP Pratama Bojonagara Struktur Organisasi KPP Pratama Bojonagara Gambaran Umum Responden Uji Validitas dan Reliabilitas...88 xi
6 Uji Validitas Uji reliabilitas Analisis Deskriptif Data Responden Analisis Deskriptif Data Penelitian Variabel Pelayanan Variabel Pengawasan Variabel Kepatuhan Analisis pengaruh Pelayanan, Pengawasan terhadap Kepatuhan Wajib Pajak Uji Asumsi Klasik Uji Normalitas Uji Multikolinieritas Uji Heteroskedastisitas Analisis Pengaruh Pelayanan dan Pengawasan Terhadap Kepatuhan Wajib Pajak Analisis Persamaan Regresi Linier Berganda Analisis Korelasi Ganda Koefisien Determinasi Uji Hipotesis Simultan (Uji F) Pengujian Hipotesis Parsial (Uji t) Pembahasan xii
7 BAB V SIMPULAN DAN SARAN Simpulan Saran DAFTAR PUSTAKA LAMPIRAN xiii
8 DAFTAR GAMBAR Halaman Gambar 1 Gambar 2 Kerangka Pemikiran...56 Struktur Organisasi...81 xiv
9 DAFTAR TABEL Halaman Tabel IOperasionalisasi Variabel Pelayanan, Pengawasan dan Kepatuhan...59 Tabel IIInterpretasi Koefisien Korelasi Nilai r...73 Tabel IIIRekapitulasi Hasil Uji Validitas Variabel X 1 (Pelayanan)...86 Tabel IVRekapitulasi Hasil Uji Validitas Variabel X 2 (Pengawasan)...86 Tabel VRekapitulasi Hasil Uji Validitas Variabel Y (Kepatuhan)...87 Tabel VIRekapitulasi Hasil Uji Reliabilitas Variabel Penelitian...88 Tabel VII Karakteristik Responden berdasarkan Jenis Usaha...89 Tabel VIII Karakteristik Responden berdasarkan Jenis Kelamin...89 Tabel IX Karakteristik Responden berdasarkan Pendidikan...89 Tabel XHasil Jawaban Responden Mengenai Variabel Pelayanan (X 1 )...90 Tabel XI Tingkat variabel X Tabel XIISkor Pembobotan variabel X Tabel XIII Skor PembobotanTerendah variabel X Tabel XIVJawaban Kuesioner Pertanyaan no.1 Variabel X Tabel XV Jawaban Kuesioner Pertanyaan no.2 Variabel X Tabel XVI Jawaban Kuesioner Pertanyaan no.3 Variabel X Tabel XVII Jawaban Kuesioner Pertanyaan no.4 Variabel X Tabel XVIII Jawaban Kuesioner Pertanyaan no.5 Variabel X Tabel XIX Jawaban Kuesioner Pertanyaan no.6 Variabel X Tabel XX Jawaban Kuesioner Pertanyaan no.7 Variabel X xv
10 Tabel XXI Jawaban Kuesioner Pertanyaan no.8 Variabel X Tabel XXII Jawaban Kuesioner Pertanyaan no.9 Variabel X Tabel XXIII Jawaban Kuesioner Pertanyaan no.10 Variabel X Tabel XXIV Jawaban Kuesioner Pertanyaan no.11 Variabel X Tabel XXV Jawaban Kuesioner Pertanyaan no.12 Variabel X Tabel XXVI Jawaban Kuesioner Pertanyaan no.13 Variabel X Tabel XXVIIJawaban Kuesioner Pertanyaan no.14 Variabel X Tabel XXVIIIJawaban Kuesioner Pertanyaan no.15 Variabel X Tabel XXIXHasil Jawaban Responden Mengenai Variabel Pengawasan (X 2 ) Tabel XXX Tingkat variabel X Tabel XXXISkor Pembobotan variabel X Tabel XXXIISkor PembobotanTerendah variabel X Tabel XXXIII Jawaban Kuesioner Pertanyaan no.1 Variabel X Tabel XXXIV Jawaban Kuesioner Pertanyaan no.2 Variabel X Tabel XXXV Jawaban Kuesioner Pertanyaan no.3 Variabel X Tabel XXXVI Jawaban Kuesioner Pertanyaan no.4 Variabel X Tabel XXXVII Jawaban Kuesioner Pertanyaan no.5 Variabel X Tabel XXXVIII Jawaban Kuesioner Pertanyaan no.6 Variabel X Tabel XXXIX Jawaban Kuesioner Pertanyaan no.7 Variabel X Tabel XL Jawaban Kuesioner Pertanyaan no.8 Variabel X Tabel XLI Jawaban Kuesioner Pertanyaan no.9 Variabel X Tabel XLII Jawaban Kuesioner Pertanyaan no.10 Variabel X xvi
11 Tabel XLIIIHasil Jawaban Responden Mengenai Variabel Kepatuhan (Y) Tabel XLIV tingkat variabel Y Tabel XLVSkor Pembobotan Variabel Kepatuhan Y Tabel XLVISkor PembobotanTerendah variabel Y Tabel XLVII Jawaban Kuesioner Pertanyaan no.1 Variabel Y Tabel XLVIII Jawaban Kuesioner Pertanyaan no.2 Variabel Y Tabel XLIX Jawaban Kuesioner Pertanyaan no.3 Variabel Y Tabel L Jawaban Kuesioner Pertanyaan no.4 Variabel Y Tabel LI Jawaban Kuesioner Pertanyaan no.5 Variabel Y Tabel LII Jawaban Kuesioner Pertanyaan no.6 Variabel Y Tabel LIII Jawaban Kuesioner Pertanyaan no.7 Variabel Y Tabel LIV Jawaban Kuesioner Pertanyaan no.8 Variabel Y Tabel LV Jawaban Kuesioner Pertanyaan no.9 Variabel Y Tabel LVI Jawaban Kuesioner Pertanyaan no.10 Variabel Y Tabel LVII Jawaban Kuesioner Pertanyaan no.11 Variabel Y Tabel LVIII Jawaban Kuesioner Pertanyaan no.12 Variabel Y Tabel LIXUji Normalitas Tabel LXUji Multikolinieritas Tabel LXIKorelasi rank spearman X 1 dengan residunya Tabel LXIIKorelasi rank spearman X 2 dengan residunya Tabel LXIII Nilai Koefisien Regresi Tabel LXIXKoefisien Korelasi dan Taksirannya xvii
12 Tabel LXVNilai Koefisien Korelasi Ganda Tabel LXVINilai Koefisien Korelasi Ganda Tabel LXVIINilai Koefisien Regresi Tabel LXVIIINilai Jumlah-jumlah Kuadrat (Uji F) Tabel LXIXNilai Jumlah-jumlah Kuadrat (Uji t) xviii
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ABSTRACT This study is issued to describe one of corporate action that is reverse stock split and its effect to the firm stock performance. Theoretically, the corporate action that has been done by a company
ABSTRACT. Key words : Advertisement Tax Revenue, Street Lighting Tax Revenue, Local Government Original Receipt. vii. Universitas Kristen Maranatha
ABSTRACT Local Government Original Revenue is source of local revenue that can be used by each region for implement administration and regional development. Local Original Receipt can be obtained from
ABSTRACT. Keywords: Fiscus professionalism, Job Satisfaction, Organizational Commitment, and Fiscus Performance. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to understand the effect of tax officers professionalism to tax officers performance in Bandung Karees first tax service office, and to understand the effect of
ABSTRACT. Keywords : Self assessment system. vii. Universitas Kristen Maranatha
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
Keywords: Goal-Setting Process, System Award, Achievement
ABSTRACT Process in achieving corporate goals is the responsibility of every individual in the company. There are three factors that help limit the development of the concept of goal setting. First, the
ABSTRAK. Kata kunci: e-spt, tingkat pelayanan Wajib Pajak. Universitas Kristen Maranatha
ABSTRAK Dalam rangka untuk mencapai target penerimaan, pemerintah melalui Direktorat Jenderal Pajak berusaha melakukan perkembangan terutama pada sistem administrasi dengan mengembangkan program berbasis
ABSTRACT. Keywords: Balanced Scorecard, employee performance. viii. Universitas Kristen Maranatha
ABSTRACT Balanced Scorecard (BSC) is a performance measurement system that not only measure performance through the financial perspective, but through nonfinancial perspective as well. Balanced Scorecard
ABSTRAK. Kata kunci : Logo, citra perusahaan, identitas merek, manajemen merek.
ABSTRAK Penelitian ini dimaksudkan untuk mengetahui sejauh mana logo baru XL memberikan pengaruh terhadap citra perusahaan XL berdasarkan persepsi masyarakat kota Bandung. Penelitian ini menggunakan pendekatan
ABSTRACT. Keywords: Good Corporate Governance, Internal control, Internal audit, Fraud. viii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine the effect of Good Corporate Governance, Internal Control, and Internal Audit on the Fraud. This research conducted at located on PT. Telekomunikasi
ABSTRACT. Keywords: e-spt, efficiency, data processing, tax officials. vii. Universitas Kristen Maranatha
ABSTRACT Implementation of e-spt are intended to facilitate the taxpayers in reporting the tax and for tax s employees doing their job. The implementation of e-spt is one form of efficiency such speed,
ABSTRAK. Kata kunci : kualitas pelayanan, harga, kepuasan pelanggan. viii
ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui adanya pengaruh kualitas pelayanan dan harga terhadap kepuasan pelanggan PT Go-Jek Indonesia di kota Bandung secara parsial dan simultan. Variabel
ABSTRACT. Keywords: Customer Loyalty, Product Quality, Service Quality, Customer trust. vii. Universitas Kristen Maranatha
ABSTRACT This study aims to determine the influence of Product quality, Service quality and Customer trust on Customer loyalty. Where is the independent variable consist of Product quality variable, Service
ABSTRAK. x U n i v e r s i t a K r i s t e n M a r a n a t h a
ABSTRAK Seiring dengan pertumbuhan masyarakat di Indonesia menyebabkan semakin tingginya mobilisasi penduduk dari satu daerah ke daerah lain sehingga pemerintah menanggapinya dengan membangun jalan bebas
ABSTRACT. THE INFLUENCE OF INTERNAL AUDIT AS A TOOL OF CONTROL TO PREVENT EMPLOYEE FRAUD AT PT. BANK X (Study of Internal Auditor PT.
ABSTRACT THE INFLUENCE OF INTERNAL AUDIT AS A TOOL OF CONTROL TO PREVENT EMPLOYEE FRAUD AT PT. BANK X (Study of Internal Auditor PT. Bank X) Internal Audit is an appraisal function within an organization
ABSTRAK. Kata-kata kunci: Gaya kepemimpinan, motivasi, disiplin kerja, dan kinerja manajerial. vii. Universitas Kristen Maranatha
ABSTRAK Dalam menjalankan suatu usaha, diperlukan sumber daya manusia sebagai peran aktif di dalam menjalankan proses manajemen. Maka dari itu diperlukannya seorang pemimpin yang handal, guna untuk mengendalikan
ABSTRACT. Keywords: Payments of PBB and the accuracy of SPPT. viii. Universitas Kristen Maranatha
ABSTRACT This study entitled of The Role of Accuracy SPPT Against Payment of Land and Building Tax (Case Study at Village of Sukabungah Subdistrict of Sukajadi in Bandung). The payment of Land and Building
ABSTRACT. Keywords: tax planning, compliance corporate taxpayer, tax planning formal aspects. vii Universitas Kristen Maranatha
ABSTRACT Tax planning is the effort made by the taxpayer to minimize tax liability without violating applicable laws. The goal is to streamline the amount of taxes to be paid to the government. Based on
ABSTRACT. Keywords: Perception Taxpayer s, Tax Penalties, Taxpayer s Compliance. viii
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
ABSTRACT. Keywords: Accounting Information Systems sales of merchandise, sales activity. Universitas Kristen Maranatha
ABSTRACT All companies carry out the sales process, implemented by the sales activity, to gain profit reply in accordance with company objectives. The sale must be imported in large quantities. The number
DAFTAR ISI BAB I PENDAHULUAN Latar Belakang Masalah Rumusan Masalah Tujuan Penelitian Manfaat Penelitian...
DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PERSETUJUAN PEMBIMBING... ii HALAMAN PENGESAHAN... iii HALAMAN MOTTO... iv ABSTRAK... v KATA PENGANTAR... vi DAFTAR ISI... ix DAFTAR TABEL... xiv DAFTAR GRAFIK...
ABSTRAK. Kata-kata kunci: Audit Operasional, Kualitas Pelayanan Karyawan Bagian Frontliner.
ABSTRAK Penelitian ini menjelaskan tentang Peranan Auditor Operasional Dalam Meningkatkan Kualitas Pelayanan Karyawan Bagian Frontliner: Studi Kasus Pada Bank BJB Kantor Cabang Pembantu Gedung Sate. Pelaksanaan
ABSTRAK. Kata Kunci : Kualitas Layanan, Kepuasan Pasien, Customer Relationship Management. Universitas Kristen Maranatha
ABSTRAK Kota Bandung merupakan salah satu kota besar yang ada di Indonesia, dengan jumlah populasi penduduk yang terus meningkat dari tahun ke tahun, maka hal tersebut memacu pula laju peningkatan angka
ABSTRAK. Kata-kata kunci: Pemberdayaan, Kepuasan Kerja, Turnover Intention. i Universitas Kristen Maranatha
ABSTRAK Pengelolaan sumber daya manusia merupakan hal penting untuk menghindari permasalahan turnover intention. Banyak faktor yang menyebabkan karyawan ingin keluar dari perusahaan antara lain pemberdayaan
DAFTAR ISI. HALAMAN JUDUL...i. HALAMAN PENGESAHAN...ii. ABSTRAKSI...iii. MOTTO...iv. PERSEMBAHAN...v. KATA PENGANTAR...vi. DAFTAR ISI...
DAFTAR ISI HALAMAN JUDUL...i HALAMAN PENGESAHAN...ii ABSTRAKSI...iii MOTTO...iv PERSEMBAHAN...v KATA PENGANTAR...vi DAFTAR ISI...vii DAFTAR TABEL...xiii DAFTAR GAMBAR...xvi DAFTAR LAMPIRAN...xvii BAB I
ABSTRAK Influence of The Professionalism of Internal Auditors to The Quality of Internal Auditing Implementation (Case Study at PT MEPROFARM)
ABSTRAK Influence of The Professionalism of Internal Auditors to The Quality of Internal Auditing Implementation (Case Study at PT MEPROFARM) This study aimed to determine whether there was influence of
1 ABSTRAK. Kata Kunci: proyek, biaya, anggaran. iii Universitas Kristen Maranatha
1 ABSTRAK PT. FELIXINDO adalah perusahaan yang bergerak di bidang jasa desain, kontraktor CME (Continuing Medical Education), perdagangan umum dan isntalasi mekanikal elektrikal. Jenis pengerjaan yang
ABSTRACT. Keywords: Government Regulation (PP) No. 46 Year 2013 and State Tax Revenue. vi Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to know the implementation effect of Government Regulation (PP) No. 46 Year 2013 on revenues in Karees Small Taxpayer Office and Tegallega Small Taxpayer Office,
ABSTRACT. Keywords : Television Advertising and Purchasing Decision. vii. Universitas Kristen Maranatha
ABSTRACT This study discusses the general idea of how the influence of television advertising on purchasing decision (case study advertising Pocari Sweat "Youth Sweat and Beautiful"). The sample in this
ABSTRAK. Kata kunci : pengukuran kinerja, penggajian, presensi, aplikasi desktop
ABSTRAK Pengembangan sistem informasi ini bertujuan untuk membantu menangani sistem presensi dan penggajian pada perusahaan x. Selain itu, juga terdapat fitur untuk membantu pengukuran kinerja pegawai
Kata kunci : Total Quality Management, Pengukuran Kinerja, Kinerja Manajerial
ABSTRAK Kinerja manajerial merupakan kinerja para individu dalam pengelolaan perusahaan. Keberhasilan suatu organisasi dalam mencapai tujuan dan memenuhi tanggung jawab sosialnya, sebagian besar tergantung
LEMBAR PENGESAHAN LEMBAR PERNYATAAN MOTTO ABSTRAC
DAFTAR ISI LEMBAR JILID... i LEMBAR PENGESAHAN LEMBAR PERNYATAAN MOTTO ABSTRACT... i ABSTRAK... ii KATA PENGANTAR... iii DAFTAR ISI... vii DAFTAR TABEL... xii DAFTAR GAMBAR... xv BAB I PENDAHULUAN... 1
DAFTAR ISI HALAMAN SAMPUL... HALAMAN JUDUL... HALAMAN PENGESAHAN... HALAMAN PERNYATAAN ORISINALITAS... HALAMAN PERNYATAAN PERSETUJUAN AKADEMIS...
DAFTAR ISI HALAMAN SAMPUL... HALAMAN JUDUL... HALAMAN PENGESAHAN... HALAMAN PERNYATAAN ORISINALITAS... HALAMAN PERNYATAAN PERSETUJUAN AKADEMIS... KATA PENGANTAR... ABSTRAK/ABSTRACT... DAFTAR ISI... DAFTAR
ABSTRACT. Keywords: Income Tax Act No. 36 In 2008, Income Tax Act No. 17 In 2000, income tax payable. vii Universitas Kristen Maranatha
ABSTRACT Tax is one important source of state revenue to advance the state revenue. The company is recognized as a business entity required to withhold income tax of Article 21 of its employees. The purpose
ABSTRACT. Keywords: Income Tax clause 21. Universitas Kristen Maranatha
ABSTRACT There are four methods of cutting income tax clause 21 of Income Tax : clause 21 covered employees, income tax borne by the employer clause 21, Article 21 provided in the form of tax allowances,
DAFTAR ISI. ABSTRAK... iii. KATA PENGANTAR... iv. DAFTAR ISI... vii. DAFTAR TABEL... xiii. DAFTAR GAMBAR... xvi. A. Latar Belakang Masalah...
DAFTAR ISI LEMBAR PERSETUJUAN Halaman LEMBAR PENGESAHAN ABSTRAK... iii KATA PENGANTAR... iv DAFTAR ISI... vii DAFTAR TABEL... xiii DAFTAR GAMBAR... xvi BAB I PENDAHULUAN A. Latar Belakang Masalah... 1
ABSTRAK. Kata kunci : sistem penilaian kinerja, sistem penghargaan, kinerja karyawan.
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sistem penilaian kinerja dan sistem penghargaan terhadap kinerja karyawan. Data penelitian ini adalah data primer yang dikumpulkan dengan cara