PENGARUH PENERAPAN REGISTRASI ULANG PENGUSAHA KENA PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Terhadap Pengusaha Kena Pajak pada Kantor Pelayanan Pajak Pratama Singosari)

This research was backed by the efforts of modernisation of the taxation of carried out by the Directorate General of Taxation ( DJP ) , where in 2012 the DJP sector reform VAT administration to curb the Taxable Person ( PKP ) which has been confirmed through the implementation of PKP Re- Registration program. This study aimed to clarify the effect of variable Service Improvement ( X1 ) , Control Administration ( X2 ) , and Control ( X3 ) simultaneously and partially on Taxpayer Compliance ( Y ) . The method used in this research is explanatory research method , using a questionnaire as a data collection tool that is distributed to 68 registered in STO PFM Singosari . Analysis of the data in this study using descriptive analysis and multiple linear regression analysis aided by SPSS software version 16 .The results of multiple linear regression analysis showed that the variable Service Improvement ( X1 ) , Control Administration ( X2 ) , and Control ( X3 ) has a significant influence on simultaneously and Taxpayer Compliance ( Y ) . Keywords : Re- Registration program , Service Improvement, Control Administration , Control, Taxpayer Complianc

PENGARUH SANKSI ADMINISTRASI SOSIALISASI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi di Kantor Pelayanan Pajak Pratama Singosari, Kabupaten Malang)

The amount of Taxpayer is increasing year by year, unfortunately, it’s not balanced with the Tax Compliance in order to fulfil Taxpayer’s obligation. The purpose of this research to analyze the influence of Administrative Sanction, Taxation Socialization and Taxpayer Awareness toward Tax Compliance for Reporting Individual Tax Return. Based on the results regression analyze, the tax payer compliance as dependent variable and Administrative Sanctions, Socialization Taxation and Taxpayer Awareness as independent variables, obtained F-value in the amount of 35,199 and its significant level is 0,00 (less than 0,05). So it means that independent variable has a significant influence upon dependent variable. The magnitude of the partial test results are known t count variable X1 to variable Y is 2,708 this means that t count > t table      (2,708>1,984 ). The magnitude of the t count variable X2 to variable Y is 2,993 this means that t count > t table ( 2,993>1,984 ). Then the magnitude of the t count variable X3 to variable Y is 2,272 this means that   t count > t table ( 2,272>1,984 ). On the result of calculation, Adjusted R Square is 0,509. It means tax payer compliance be influenced only 50,9% by dependent variable. Keywords : Administrative Sanction, Taxation Socialization, Taxpayer Awareness, Tax Complianc

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN MEMBAYAR PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Singosari)

This study aims to analyze the factors that affect individual taxpayers in meeting their tax obligation. The independent variable in this study is the realization pay tax, service tax authorities, knowledge and understanding of tax laws, the perception of the effectiveness of the tax system. While the dependent variable in this study is the willingness to pay taxes. This study used a nonprobability sampling technique using this type of sampling Incidental sampling. Primary data collection method with questionnaires and secondary data with documents in the collection. Respondents were sampled from the 50 respondents who constitute individual taxpayers and registered with the Tax Office Primary Singosari taxpayer classified as effective. Analysis of the research data using multiple linear regression analysis. Based on the analysis of this study showed that awareness of paying taxes to the value β1 = 0.180, the value of the service tax authorities β2 = 0.205, knowledge and understanding of tax laws with β3 = 0.296 and the value perception of the effectiveness of the tax system with the value of β4 = 0.261, respectively variables affect the willingness to pay taxes to the value of a = 1.542. Keywords: Willingness to pay taxes , pay taxes awareness , service tax authorities , knowledge and understanding of tax laws and the perception of the effectiveness of the tax system

PENGARUH KENAIKAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENINGKATAN DAYA BELI MASYARAKAT DI DAERAH KABUPATEN KEDIRI (Studi Kasus Di Desa Sambireksik Kecamatan Gampengrejo)

Developing countries such as Indonesia's state government development is necessary in order to make this country better and grow into a developed country. Income tax article 21, the biggest contributor of government revenue. Itself taxable income is income that is not taxed. Policy PTKP rise in 2013 was taken by the government for fiscal stimulus in anticipation of a global economic slowdown. The purpose of this study is the effect of the increase in taxable income to purchasing power in the region, especially the village of Kediri District Gampengrejo Sambiresik. Researchers wanted to examine the truth by raising the taxable income will increase purchasing power also appropriate government said. This type of research used in this study is a quantitative approach. Data collection techniques used questionnaire study. This study used a Likert scale scores of the questionnaire. Analysis of the data used is descriptive analysis. The results of this research is that if the independent variable (PTKP) worth (0) then the dependent variable (Purchasing Power) worth 3,938. Leverage the value of coefficient for the variable X is equal to -180. In the regression tests are sig 0.140, then H0 is accepted. Advice from research that more closely if the government wants to increase the amount of taxable income to increase purchasing power. The government can increase people's purchasing power by raising the taxable income but also control the prices of basic necessities. Keywords : income taxes , non-taxable income and purchasing power

ANALISIS EFEKTIVITAS PENERIMAAN PAJAK REKLAME DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH (Studi pada Dinas Pendapatan Daerah Kabupaten Kediri)

Pendapatan Asli Daerah (PAD) merupakan pendapatan yang berasal dari potensi daerah yang menjadi hak pemerintah daerah diperoleh dari pemungutan berdasarkan peraturan daerah sesuai peraturan perundang-undangan. Salah satu jenis pajak daerah yang memiliki potensi dalam meningkatkan penerimaan PAD salah satunya yaitu pajak reklame. Tujuan dari penelitian ini adalah untuk mengetahui laju pertumbuhan dan efektivitas pajak reklame & PAD serta kontribusi pajak reklame terhadap pajak daerah & kontribusi pajak reklame terhadap pendapatan asli daerah. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif sedangkan data yang digunakan berupa data kuantitatif yaitu berasal dari Laporan Target dan Realisasi Penerimaan Pendapatan Daerah tahun Anggaran 2008-2012 pada Dinas Pendapatan Daerah. Hasil dari penelitian ini yaitu pajak reklame di Kabupaten Kediri memiliki potensi yang cukup besar dibandingkan jenis pajak daerah lainnya. Rata-rata efektivitas penerimaan pajak reklame sebesar  111,02% dan rata-rata efektivitas PAD periode 2008-2012 sebesar 125,07%.  Rata-rata kontribusi pajak reklame terhadap pajak daerah pada periode 2008-2012 yaitu sebesar 3,12% dan kontribusi pajak reklame terhadap PAD periode tahun 2008-2012 sebesar 1,65%. Upaya yang dapat dilakukan Dinas Pendapatan Daerah yaitu  melakukan pendataan dan penjaringan pada reklame liar, sosialisasi langsung pada wajib pajak pengguna reklame, serta koordinasi dengan Kantor Pelayanan dan Perijinan Terpadu dan Satuan Polisi Pamong Praja. Kata Kunci : Pendapatan Asli Daerah, Pajak Daerah, Pajak Reklame, Laju Pertumbuhan, Efektivitas, Kontribus