Juliyanti Tri Wibowo, Mardiana Mardiana, Afif Fachru Zakky, Aliya Sakinah

Pengaruh Kesadaran Wajib Pajak Dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Tangerang Timur

Introduction

Pengaruh kesadaran wajib pajak dan pemeriksaan pajak terhadap kepatuhan wajib pajak orang pribadi pada kantor pelayanan pajak pratama tangerang timur. Penelitian ini menguji pengaruh kesadaran wajib pajak dan pemeriksaan pajak terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Tangerang Timur. Temukan hasil signifikan dampaknya.

Abstract

The number of taxpayers increases every year, but it is not proportional to the compliance of taxpayers when paying. In an effort to increase tax revenue every year, the issue of taxpayer compliance becomes a problem. This study aims to find out how taxpayer awareness and tax audits have an impact on individual taxpayer compliance at the East Tangerang Primary Tax Service Office. The population of this research is individual taxpayers at KPP Pratama East Tangerang. This study collected data from a questionnaire of 100 people. The results of this study indicate that Cronbach's Alpha on variable X1 is 0.761, Cronbach's Alpha on variable X2 is 0.857 and for Cronbach's Alpha on variable Y is 0.754. Based on the results of the analysis, it was found that taxpayer awareness and tax audits have a significant effect on taxpayer compliance.

Review

The paper addresses a critical and perennial issue in tax administration: the compliance of individual taxpayers. The title, "Pengaruh Kesadaran Wajib Pajak Dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Tangerang Timur," clearly outlines its scope, focusing on the impact of taxpayer awareness and tax audits on individual compliance within a specific Indonesian context. This research is timely, given the global challenge of enhancing tax revenue and the acknowledgment that taxpayer compliance remains a significant impediment. The study's objective to understand these specific drivers of compliance is highly relevant to policymakers and tax authorities aiming to develop more effective tax collection strategies. A key strength of this study lies in its focused investigation of specific variables—taxpayer awareness and tax audits—known to be influential in compliance behavior. The abstract clearly states the research's aim and its specific geographical context, providing a tangible basis for the empirical investigation. Methodologically, the use of a questionnaire to collect data from 100 individual taxpayers is a common and acceptable approach for studies of this nature, though the sample size's representativeness would need further justification in the full paper. The reported Cronbach's Alpha values (0.761 for X1, 0.857 for X2, and 0.754 for Y) indicate good internal consistency reliability for the measurement instruments used, suggesting that the constructs were measured dependably. The preliminary finding that both taxpayer awareness and tax audits significantly affect compliance offers a valuable insight for the East Tangerang tax office. While the abstract presents a clear objective and initial findings, several details are left unaddressed that would be crucial for a comprehensive review. The abstract does not specify the analytical method used (e.g., regression analysis), nor does it provide the magnitude or direction of the "significant effect" found, which would add much more substance to the conclusion. Furthermore, a discussion of the theoretical framework underpinning the study, the specific demographic characteristics of the sample, and potential limitations (e.g., self-report bias from questionnaires) is absent. For future iterations, the authors should consider exploring mediating or moderating variables and comparing findings across different regions or with different taxpayer segments to enhance generalizability. Despite these areas for expansion, the study lays a solid foundation for understanding critical factors influencing individual taxpayer compliance and offers practical implications for tax administration.

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