PENGARUH PENGETAHUAN PAJAK SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK INDIVIDU
DOI:
https://doi.org/10.55171/apjms.v12i3.1423Abstrak
Kepatuhan pajak di kalangan wajib pajak orang pribadi masih menjadi isu utama dalam sistem perpajakan Indonesia, terutama di lembaga pendidikan swasta. Meskipun telah dilakukan berbagai upaya edukatif, kepatuhan pajak di kalangan guru masih tergolong rendah. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak, sanksi pajak, dan kesadaran wajib pajak terhadap kepatuhan pajak, dengan fokus pada guru di SMA Kristen Harapan Denpasar, Bali. Pendekatan kuantitatif asosiatif digunakan, dengan pengumpulan data melalui kuesioner dari 50 responden guru. Data dianalisis menggunakan regresi linier berganda. Hasil menunjukkan bahwa pengetahuan pajak, sanksi pajak, dan kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan pajak. Temuan ini mendukung teori yang menekankan pentingnya pendidikan dan persepsi sanksi dalam mendorong kepatuhan. Namun, karena penelitian hanya dilakukan di satu sekolah, hasilnya belum dapat digeneralisasikan. Penelitian lanjutan sebaiknya mencakup profesi dan wilayah lain. Studi ini memberikan wawasan berharga untuk merancang edukasi pajak berbasis profesi, khususnya bagi guru.Referensi
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