Determinan Efektivitas Pemeriksaan Pajak Menurut Persepsi Pemeriksa Pajak
DOI:
https://doi.org/10.31092/jpi.v7i1.2223Keywords:
determinan, efektivitas, pemeriksaan pajakAbstract
Effectiveness of tax audit is a strategic target of the Directorate General of Taxes to collect tax revenues. This study aims to dig deeper into the factors that influence audit effectiveness according to the tax auditor’s perception, especially in the DJP Banten regional Office. This research method is causal explanatory research, which explains the relationship between the independent variables (factors related to organization, tax auditors, taxpayers, and regulations) to the dependent variable (effectiveness of tax audits) through hypothesis testing. Data was collected through a literature study and a survey of 101 tax auditor at the DJP Banten Regional Office and presented in the form of numbers calculated through statistical tests. The research results show that organizational factors, tax auditors and regulations related to tax audits do not affect the effectiveness of tax audits so that they have not been able to materially increase tax compliance for taxpayers who are examined after tax audits. Furthermore, the taxpayer factor has a deep influence on the effectiveness of the tax audit, so that the taxpayer after the audit will carry out tax obligations more obediently and be able to provide a deterrent effect to other taxpayers.
Pemeriksaan yang efektif menjadi sasaran strategis Direktorat Jenderal Pajak untuk menghimpun penerimaan pajak. Penelitian ini bertujuan menggali lebih dalam mengenai faktor-faktor yang mempengaruhi efektivitas pemeriksaan menurut persepsi pemeriksa pajak khususnya di wilayah kerja Kanwil DJP Banten. Metode Penelitian ini adalah penelitian causal explanatory, yang menjelaskan hubungan antara variabel independent (faktor-faktor yang terkait organisasi, pemeriksa pajak, wajib pajak, dan regulasi) terhadap variabel dependent (efektivitas pemeriksaan pajak) melalui pengujian hipotesis. Secara umum, data dikumpulkan melalui studi kepustakaan dan survey kepada 101 pegawai dengan jabatan fungsional pemeriksa pajak di Kantor Wilayah DJP Banten dan disajikan dalam bentuk angka-angka yang dihitung melalui uji statistik. Hasil Penelitian menunjukkan faktor organisasi, pemeriksa pajak dan regulasi terkait pemeriksaan pajak tidak mempengaruhi efektivitas pemeriksaan pajak sehingga belum mampu meningkatkan kepatuhan pajak secara material bagi wajib pajak yang diteriksa pasca pemeriksaan pajak. Selanjutnya Faktor wajib pajak mempunyai pengaruh dalam terhadap efektivitas pemeriksaan pajak, sehingga wajib pajak setelah pemeriksaan akan melakukan kewajiban perpajakan lebih patuh serta mampu memberikan efek penggentar (deterent effect) kepada wajib pajak lainnya.
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