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Pengaruh Efektivitas Administrasi Perpajakan Dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Daerah

Author

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  • 2017, Seminar Nasional Multidisiplin Ilmu
  • Chaniago, Sabaruddin
  • Sirait, Pirmatua

Abstract

Penelitian ini dilakukan dengan maksud untuk mendiskripsikan dan memperoleh kesimpulan tentang pengaruh efektivitas administrasi perpajakan dan kepatuhan wajib pajak terhadap penerimaan pajak daerah baik secara simultan maupun secara parsial. Penelitian ini dilakukan pada 12 kelurahan yang ada di kecamatan Medan Area. Teknik pengumpulan data primer melalui penyebaran angket sebagai instrumen utama, disamping dokumentasi dan observasi terhadap responden. Untuk analisis data dan pengujian hipotesis digunakan analisis regresi berganda (multiple regression analysis). Hasil penelitian dan pengujian menunjukkan bahwa (1) secara simultan efektivitas administrasi perpajakan dan kepatuhan wajib pajak memberikan kontribusi yang positif terhadap penerimaan pajak daerah sebesar 60,3%; (2) secara parsial efektifitas administrasi perpajakan memberikan kontribusi sebesar 80,1%, sedangkan kepatuhan wajib pajak memberikan kontribusi sebesar 61,4% secara positif dan signifikan terhadap penerimaan pajak daerah pemerintah kecamatan Medan Area.

Suggested Citation

  • 2017, Seminar Nasional Multidisiplin Ilmu & Chaniago, Sabaruddin & Sirait, Pirmatua, 2017. "Pengaruh Efektivitas Administrasi Perpajakan Dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Daerah," INA-Rxiv b84qp, Center for Open Science.
    • Handle: RePEc:osf:inarxi:b84qp
    DOI: 10.31219/osf.io/b84qp
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