PENGARUH SIKAP WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN ( STUDI EMPIRIS DI 'VVILAYAH KP.PBB SEMARANG )

Abstract

ABSTRACT Tax is the main source of fund for financing the government tasks, functions, and activities. There are four main elements of taxation success namely tax law, tax administration, tax policy, and tax payer. For tax officers, the tax payer element is uncontrollable in nature. Therefore, the knowledge about the tax payer will make easier for any effort in increasing the tax success. So, the problem of this study is the attitude of tax payer about Pajak Bumi dan Bangunan (PBB) affect in tax payer compliance, especially in Semarang. The objective of this study is to observe that affect of the attitude of tax payer toward tax payer compliance in Semarang. The result of this study can give the benefit and input to Local Government, especially the tax officers. The population of this study were the PBB tax payers which registered on the main book of PBB in Semarang 2002. Sum of the sample were 100 respondens which distribute in 16 district. The types of data were primary data and secondary data. The primary data was the data that collected through questionairs, and secondary data was the data that collected from PBB Service Institution and Biro Pusat Statistik Jawa Tengah Province. The data collected methods with personally administered questionnaires Then, the data was analyzed by multiple regression. In the regression analysis, the tax payer compliance as dependent variable and the attitude of tax payer towards regional development, the attitude of tax payer on the implementation of the PBB fines, the attitude of tax payer towards fiscus service, and the attitude of tax payer that the evasion on the PBB has been common as independent variables, obtained F-value in the amount of 12,601 and its significant level is 0,00 (less than 0,05). So, it means that independent variable has a significant influence upon dependent variable or the attitude of tax payer towards regional development, the attitude of tax payer on the implementation of the PBB fines, the attitude of tax payer towards fiscus service, and the attitude of tax payer that the evasion on the PBB has been common has an influence toward the tax payer compliance. Based on the result of this study, Adjusted R Square is 0,319. It means that the tax payer compliance can be explained only 31,9 % by the attitude of tax payer towards regional development, the attitude of tax payer on the implementation of the PBB fines, the attitude of tax payer towards fiscus service, and the attitude of tax payer that the evasion on the PBB has been common However, the rest is 68,1 % caused by other factors outside this study. In general, this study has concluded that the attitude of tax payer towards regional development, the attitude of tax payer on the implementation of the PBB fines, the attitude of tax payer towards fiscus service, and the attitude of tax payer that the evasion on the PBB has been common that are proven to have significant efffects on the tax payer compliance in Semarang. Key words : Tax Payer, Tax Compliance, The Attitude of Tax Payer ABSTRAKSI Pajak adalah somber dana utama untuk pembiayaan tugas-tugas, fungsi¬fungsi dan aktivitas pemerintah. Terdapat empat elemen penting keberhasilan perpajakan yaitu tax law, tax administration, tax policy, dan tax payer. Bagi petugas pajak, elemen tax payer bersifat uncontollable. Sehingga dengan mengetahui pengetahuan wajib pajak akan memudahkan setiap upaya peningkatan keberhasilan perpajakan. Oleh sebab itu, permasalahan yang diajukan adalah apakah sikap wajib pajak tentang Pajak Bumi dan Bangunan (PBB) berpengaruh terhadap kepatuhan wajib pajak, khususnya di Semarang. Tujuan penelitian ini adalah untuk mengetahui pengaruh sikap wajib pajak terhadap kepatuhan wajib pajak dalam pembayaran PBB di Kota Semarang. Hasil penelitian ini diharapkan dapat memberikan manfaat dan masukan bagi Pemerintah Daerah, khususnya aparat perpajakan. Populasi penelitian ini adalah wajib pajak PBB yang terdaftar pada buku induk wajib pajak PBB Kota Semarang tahun 2002 Jumlah sampel sebanyak 100 responden yang tersebar dalam 16 kecamatan. Jenis data adalah data primer dan data sekunder. Data primer adalah data yang dikumpulkan melalui quesioner, dan data sekunder adalah data yang dikumpulkan dari Kantor Pelayanan PBB dan Biro Pusat Statistik Provinsi Jawa Tengah. Metode pengumpulan data dengan kuesioner secara personal (personally administered questionnaires). Selanjutnya, data dianalisis dengan regresi berganda. Dalam analisis regresi, kepatuhan wajib pajak sebagai variabel terikat dan sikap wajib pajak terhadap pembangunan daerah, sikap wajib pajak tentang sanksi denda PBB, sikap wajib pajak terhadap pelayanan fiskus, serta sikap wajib pajak bahwa penghindaran PBB telah umum sebagai variabel bebas, memiliki nilai F hitung sebesar 12,601 dan tingkat signifikan 0,00 (lebih kecil dan 0,05). Hal ini berarti bahwa variabel bebas berpengaruh secara signifikan terhadap variabel terikat atau sikap wajib pajak terhadap pembangunan daerah, sikap wajib pajak tentang sanksi denda PBB, sikap wajib pajak terhadap pelayanan fiskus, serta sikap wajib pajak bahwa penghindaran PBB telah umum secara bersama¬sama berpengaruh terhadap kepatuhan wajib pajak Berdasarkan basil penelitian, nilai Adjusted R Square adalah 0,319. Hal ini berarti bahwa kepatuhan wajib pajak dapat dijelaskan hanya 31,9 % oleh sikap wajib pajak terhadap pembangunan daerah, sikap wajib pajak tentang sanksi denda PBB, sikap wajib pajak terhadap pelayanan fiskus, serta sikap wajib pajak bahwa penghindaran PBB telah umum. Sedangkan sisanya sebesar 68,1 % disebabkan oleh faktor¬faktor lain di luar penelitian ini. Secara umum, penelitian ini menyimpulkan bahwa sikap wajib pajak terhadap pembangunan daerah, sikap wajib pajak tentang sanksi denda PBB, sikap wajib pajak terhadap pelayanan fiskus, serta sikap wajib pajak bahwa penghindaran PBB telah umum, telah terbukti berpengaruh secara signifikan terhadap kepatuhan wajib pajak di Semarang. Kata kunci : Wajib Pajak, Kepatuhan Wajib Pajak, Sikap Wajib Pajak