Pengaruh Kewajiban Moral dan Akuntanbilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Pada Badan Pajak dan Retribusi Daerah Kota Medan
-
Elvita Hirani
*
Universitas Muslim Nusantara Al Washliyah, Medan,
Indonesia
- Alistraja Dison Silalahi Universitas Muslim Nusantara Al Washliyah, Medan, Indonesia
Abstract
The objective of the research was to determine the Effect of Moral Obligations and Accountability of Public Services on Land and Building Taxpayer Compliance with Management Agency Tax and Retribution (BP2RD) in Medan. This research used a quantitative approach. The data source used was primary data with a data collection instrument in the form of a questionnaire. From the result of the research showed that moral obligation partially had a positive and significant effect on compliance with land and building taxpayers, while public service accountability also had a positive and significant effect on land and building taxpayer compliance and simultaneously the moral obligations and accountability of public services had a significant positive effect on compliance with land and building taxpayers.
References
Agus, Novita Sari. 2018. Pengaruh Pelayanan Fiskus Terhadap Penghindaran Pajak dan Kepatuhan Wajib Pajak PBB Pada Badan Pengelola Pajak dan Retribusi Daerah Kota Medan. Fakultas Ekonomi. Medan: UniversitanMuslim Nusantara Al- Washliyah.
Aryandini, Saumi. 2016. Pengaruh Kewajiban Moral, Pemeriksaan Pajak dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak Badan untuk Usaha Hotel yang terdaftar di Dinas Pendapatan Daerah Kota Pekanbaru. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau. 3(1), 1463-1477.
Astuti, Tri, dan Ingrid Panjaitan. 2018. Pengaruh Moral Wajib Pajak dan Demografi Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM dengan Sanksi Perpajakan Sebagai Pemoderasi. Media Akuntansi Perpajakan. 3(1), 58-73.
Aswati, dkk. 2018. Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus pada Kantor Samsat Kabupaten Muna). Jurnal Akuntansi dan Keuangan. 3 (1), 27-39.
Chayatiningsih, vivin. 2018.Analisis Pengaruh Kesadaran Wajib Pajak,Pengetahuan Pajak, dan Akuntabilitas Pelayanan Publik terhadap Kepatuhan Wajib Pajak Kenderaan Bermotor Kota Kediri.simkiEconomic.2(3),1-13.
Fahmi, Irham. 2013. Etika Bisnis. Bandung: Alfabeta.
Fasih, Firman. 2017. Pengaruh Biaya Kepatuhan, Pelayanan Fiskus, Sanksi Pajak dan Kewajiban Moral Terhadap Kepatuahn Pajak Orang Pribadi Di Pekalongan. Fakultas Ekonomi.Yogyakarta: Universiitas Islam Indonesia.
Halim, Abdul. Dkk. 2014. Perpajakan.Jakarta: Salemba Empat.
K. Bertens. 2013. Etika Edisi Revisi.Yogyakarta: Kanisius.
Layata, Sherly dan Putu Ery Setiawan. 2014. Pengaruh Kewajiban Moral, Kualitas Pelayanan, Pemeriksaan Pajak dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Badan. E-jurnal Akuntansi Universitas Udayana. 9 (02), 540556.
Mardiasmo. 2011. Perpajakan edisi revisi 2011. Yogyakarta: Andi.
Martono, Nanang. 2012. Metode Penelitian Kuantitatif Analisis Isi Dan Analisis Data Sekunder Edisi Revisi. Jakarta: Rajawali Pers.
Rachmania, dkk. 2016. Pengaruh Persepsi Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi Yang Terdapat di KPP Pratama Batu). Jurnal Mahasiswa Perpajakan. 10 (1), 1-8.
Rahayu, SK. 2010. Perpajakan Internasional. Yogyakarta: Graha Ilmu.
Siregar, Dian Lestari. 2018. Pengaruh Akuntabilitas Pelayanan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Di Kota Batam. Jurnal Akuntansi Barelang. 2 (2), 10-26.
Situmorang, Syafrizal Helmi. 2017. Analisis Data untuk Riset Manajemen dan Bisnis. Medan: USU Press.
Sugiyono. 2016. Cara Mudah Menyusun: Skripsi, Tesis, dan Disertasi. Bandung: Alfabeta.
Widyaningsih, Aristanti. 2017. Hukum Pajak dan Perpajakan. Bandung: Alfabeta.
Copyright (c) 2020 Elvita Hirani, Alistraja Dison Silalahi
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
