Apakah aktivitas pengawasan otoritas pajak mempengaruhi tingkat kepatuhan pajak? studi kasus Wajib Pajak PPN di Indonesia

Authors

DOI:

https://doi.org/10.31685/kek.v4i1.453

Keywords:

Pajak, Pajak Pertambahan Nilai, Kepatuhan Pajak

Abstract

Penelitian ini bertujuan untuk mengetahui apakah aktivitas pengawasan otoritas pajak seperti audit, pemberian sanksi, pengiriman surat teguran, pengiriman surat kalrifikasi (Surat Permintaan Penjelasan atas Data dan Keterangan) dan implementasi e-Faktur Pajak mempengaruhi tingkat kepatuhan Wajib Pajak yang terdaftar pada administrasi Pajak Pertambahan Nilai (PPN) di Indonesia atau yang sudah dikukuhkan menjadi Pengusaha Kena Pajak (PKP). Variabel dikembangkan dari teori economic of crime yang digunakan dalam konteks perpajakan oleh Allingham dan Sandmo (1972). Data yang digunakan pada penelitian ini adalah data seluruh Wajib Pajak di Indonesia yang berstatus PKP dalam rentang waktu tahun 2013 hingga 2017 yang diperoleh dari Kementerian Keuangan. Dari penelitian ini ditemukan hasil yang menarik, bahwa tidak semua kebijakan peningkatan kepatuhan yang dilakukan otoritas pajak meningkatkan kepatuhan pajak. Pengirman Surat Teguran dan surat klarifikasi mengurangi kemungkinan untuk patuh, sedangkan e-Faktur Pajak, Audit, dan pemberian sanksi meningkatkan probabilitas kepatuhan PKP. Atas hasil ini, Direktorat Jenderal Pajak perlu melakukan evaluasi efektivitas pelaksanaan kebijakan pemberian teguran dan/atau permintaan klarifikasi.

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Published

2020-04-30

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Vol. 4 No. 1 (2020)

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