ANALISIS KEPATUHAN WAJIB PAJAK SEBELUM DAN SELAMA KRISIS EKONOMI PADA KANTOR PELAYANAN PAJAK DI WILAYAH JAWA TENGAH DAN D. I. YOGYAKARTA

Abstract

Tesis ini bertujuan untuk menganalisis apakah krisis ekonomi mempunyai dampak terhadap kepatuhan wajib pajak sehingga menurunkan tinglcat kepatuhannya. Oleh lcarena itu dengan mengambil sampel pada 15 KPP di wilayah Jawa Tengah dan D.I. Yogyakarta, penelitian dilaksanakan terhadap data tingicat kepatuhan wajib pajak badan dan wajib pajak orang pribadi yang ditentukan berda.sarkan rasio antara wajib pajak yang memasukkan SPT dengan wajib pajak effektif pada masing-masing KPP. Sedangkart periods penelitiannya meliputi tahun pajak 1994 sampai dengan 1999. Dengan telcnik uji beda dua rata-rata berpasangan, hasil penelitian rnenunjuklcan hal-hal sebagai berikut 1. Tingkat kepatuhan wajib pajak penghasilan badan selama krisis ekonorni tidak mengalatni penurunan dibandinglcan dengan tinglcat kepatuhan sebelum !crisis ekonorni. 2. Tingkat kepatuhan wajib pajak penghasilan orang pribadi selama !crisis ekonomi mengalami penurunan dibandingkan dengan tingkat kepatuhan sebelum krisis ekonomi. 3. Tinglcat kepatuhan wajib pajak penghasilan secara total selama krisis ekonomi mengalami penurunan dibandingkan dengan tingkat kepatuhan sebelum krisis ekonotni. Penelitian ini dilalcsanakan dengan assumsi bahwa wajib pajak yang memasukkan SPT Ice KPP telah melaksanalcan self assesment system, yaitu melaporkan, mengisi dan tnenyampaikan sendiri SPT-nya Ice KPP dengan benar, lenglcap dan jelas. Ketepatan waktu pembayaran pajak tidak dipertimbanglcan dalam penelitian ini, karena pelaksanaan pembayaran oleh wajib pajak masih menurtggu penerbitan SKP oleh KPP setelah sebeltunnya 1CPP memproses dart meneliti SPT yang diterima dari para wajib pajak. The objective of this thesis was to analyse whether economic crisis influenced the diciplinary of tax payers in their tax obligations, so that it might decrease the level of their tax compliance. The sample used in this research consisted of 15 tax service offices ( KPP ) in Central Java and Special Province of Yogyakarta ( DIY). This study was hold on the tax compliance level from corporate income tax payer and personal income tax payer. The level of tax compliances based on the ratio between tax payer who included tax report ( SPT ) to KPP and tax payer who has to include SPT ( Effective tax payer ) on each ICPP. Meanwhile, the periode of the research was taken from the 1994 tax year until 1999; Using the statistical technique of paired difference test of two means the results of this study were as follows 1. The tax compliance level of corporate income tax payers during economic crisis was not decreased compared to that before economic crisis. 2. The tax compliance level of personal income tax payers during economic crisis decreased compared to that before economic crisis. 3. The tax compliance level of corporate and personal income tax payers as a whole during economic crisis decreased compared to that before economic crisis. This research was held with an assumption that tax payers who have included SPT in 1CPP have made self assessment system such as reporting, filling in and giving their true or correct, complete and clear SPT to KPP. The punctuality in the tax payment was not addressed, since the payment was waiting for the publishment of SKP by KPP after KPP processed and reviewed the SPT given by the tax payers.