Pengaruh Penerapan Good Governance Dan Whistleblowing System Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Resiko Sanksi Pajak Sebagai Variabel Moderating (Studi Empiris Terhadap Wajib Pajak Orang Pribadi Di Kota Bekasi)

Abstract

Tax revenue is the greatest source in financing government expenditure asstated in the APBN, the inefficiency in taxation administration system, however, can bepredicted as an influence to the low Tax payer compliance as portrayed in the low oftax ratio. The one enabling factor to improve the system is through the reformation byTax General Directorate by the implementation of Good Governance and WhistleBlowing System, where itwillaffect the improvement of tax payer compliance,Risk ofTax Sanction as the moderating variable as it is assumed willstrengthen that affects.The main respondent of this research is the individual taxpayer in Bekasi.This researchconclude that, implementation of the Good Governance has no significant affect on thecompliance level of individual taxpayer (t count 1.140 < t table 1.96), the Whistleblowing System, on the other hand, has significant affect on the compliance level (tcount 2.746 > t table 1.96), Risk of Tax Sanction as Moderating Variable strengthen theaffect between good governance and compliance level (t count 6.646 > t table 1.96) andalso strengthen the affect between Whistle Blowing System and compliance level (tcount 6.646 > t table 1.96