The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in Jakarta

Wening Estiningsih; Juni Mashita; Sidik Lestiyono

doi:10.26458/jedep.v8i3.632

Autori

Wening Estiningsih Indraprasta PGRI University
Juni Mashita Indraprasta PGRI University, Jakarta-Indonesia
Sidik Lestiyono Gunadarma University, Jakarta-Indonesia

DOI:

https://doi.org/10.26458/jedep.v8i3.632

Cuvinte cheie:

Tax, perception, discipline, Jakarta

Rezumat

Perception of the benefits received by the community as compensation for paying taxes is one of the factors that influence the discipline of society in paying taxes. Thus the purpose of this study is to examine more deeply the effect of perceptions on the benefits received from paying taxes on discipline in paying taxes in Jakarta. The population in this study were individual taxpayers who work as lecturers on two campuses located in Jakarta. The number of respondents involved in the study was 56 people. The analysis method used is descriptive statistics. The results of the study show that the perception of the benefits of paying taxes will affect the willingness of the community (especially taxpayers) to pay taxes on time. So that in increasing the discipline of society, especially taxpayers, the Government needs to provide concrete examples of development that directly impact and can be felt by the community.

Biografie autor

Sidik Lestiyono, Gunadarma University, Jakarta-Indonesia

Gunadarma University, Jakarta-Indonesia

Referințe

Aladejebi,O. 2018. Measuring Tax Compliance among Small and Medium Enterprises in Nigeria . International Journal of Accounting and Taxation December 2018, 6(2): 29-40

Adigamov, F.F and Tufetulov, A.M. 2014. Training of Tax Counsultant: Experience and Prospects. Procidea-Social and Behavioral Sciences. 152: 1133-1136

Devos, Ken. 2009. An Investigation Into Australian Personal Tax Evaders Their Atitudes Towards Compliance and The Penalties For Non Complance Revenue Low Journal. Vol.19:149-155

Doran, Michael. 2009. Tax Penaltie and Tax Comliance. Harvard Journal On Legislation Vol.46, page: 111-116

Meuwissen, R. Quick, R. 2019. The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions. Journal of International Accounting, Auditing and Taxation, 1(4): 2021-2043.

Nalendro, T,I. Isgiyart. 2014. Faktor-faktor yang mempengaruhi keputusan membayar pajak Wajib Pajak Orang Pribadi Yang Berwirausaha Dengan Lingkungan Sebagai Variable Moderasi (Studi Empiris di KPP Pratama Kudus). DIPONEGORO JOURNAL OF ACCOUNTING 3(3): 1-15

Simanjuntak, Timbul H dan Imam Mukhlis. 2012. Dimensi Ekonomi Perpajakan dalam Pembangunan ekonomi. Jakarta: Raih Asa Sukses.

Supramono, Damayanti. 2010. Perpajakan Indonesia. Yogyakarta: CV ANDI

Trisnawati, M. Sudirman, W. 2015. Analisis Faktor-Faktor Yang mempengaruhi Kepatuhan Wajib pajak membayar Pajak Hotel, Pajak Restoran dan Pajak Hiburan Di Kota Demnpasar. E-Jurnal Ekonomi dan Bisnis Universitas Udayana 4(12) : 975-1000

Tatiana, Vanessa Rantung dan Priyo Hari. 2009. “Dampak Program Sunset Policy Terhadap Faktor-Faktor Yang Mempengaruhi Kemauan Untuk Membayar Pajak”. Proceeding Simposium Nasional XI. Pontianak

Untari, DT. 2016. The Potential Development of Betawi Culinary as an Ecotourism Product in Jakarta. Binus Business Review. 7(3), 277-282.

Untari, Dhian Tyas. Avenzora, Ricky. Darusman, Dudung. Prihatno, Joko. 2017. Betawi Traditional Cuisines; Reflection the Native Culture of Jakarta (Formerly Known as Batavia). Journal of Economic Development Environment and People. 6(4), 64-76

Widayati dan Nurlis. 2010. “Faktor-Faktor Yang Mempengaruhi Untuk Membayar Pajak Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Studi Kasus Pada KPP Pratama Gambir Tiga”. Proceeding Simposium Nasional Akuntansi XII. Purwokerto.