PENGARUH PENERAPAN SISTEM MONITORING PELAPORAN PEMBAYARAN PAJAK (MP3) TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA BAGIAN TIMUR I)
ABSTRACT: This study is an
empirical research conducted on the taxpayers at the Directorate General of
Taxation Office - East Java Region I. The objectives ae: (1) to obtain
empirical evidence on whether the implementation of MP3 system was perceived in
accordance with the taxpayer expectation in fulfilling their tax obligations.
(2) To empirically examine whether the Monitoring Statement/Report of Tax
Payment (MP3) in simplifying tax payment service for the taxpayers affects the
taxpayer satisfaction. (3) To empirically examine whether the implementation of
MP3 system increase the taxpayer satisfaction. (4) To seek and examine
empirically whether the taxpayer satisfaction rate positively and significantly
affected the taxpayer compliant rate. The design of the research was a survey
method. There are 138 samples drawn at randomly from 12.300 taxpayers at the
Directorate General of Taxation Office - East Java Region I. Quantitative
approach was employed in analyzing the data to test the four hypotheses proposed.
Binomial and regression tests were conducted to test these hypotheses. The
variables of the research consisted of: implementation of MP3 system (X1),
Taxpayer Satisfaction Rate (Y1), and Taxpayer Compliant Rate (Y2).
The result of the research shows that the MP3 system is not suitable yet
with the taxpayer expectations. While the second, third and fourth hypothesis
are proven. The MP3 system strongly and significantly correlates with the
satisfaction and compliant rates. It is also proven that the implementation of
MP3 system positively and significantly correlates with the taxpayer compliant
rate
Penulis: Mienati Somya
Lasmana, I Made Narsa, Tjiptohadi Sawaijuwono
Kode Jurnal: jpakuntansidd050021
