Pengaruh Kenaikan Tarif Pajak Pertambahan Nilai Terhadap Perilaku Kepatuhan Pajak Studi Lapangan Pada Kantor Pelayanan Pajak Pratama Cikarang Utara

  • Repli Kurniawan Universitas Terbuka
  • Tubagus Ismail Universitas Sultan Ageng Tirtayasa, Indonesia
  • Andi Harmoko Arifin Universitas Terbuka, Indonesia
https://doi.org/10.25139/jmnegara.v9i1.9307
Abstract views: 28 , PDF (Bahasa Indonesia) downloads: 35
Keywords: Value Added Tax, Tax Rates, Taxpayer Compliance Behavior, , North Cikarang Tax Office, Online Field Trial

Abstract

Tax revenues provide the largest contribution to the overall revenue of the Indonesian state, In order to increase state revenues from the taxation sector in Indonesia, the government has implemented a policy of raising the Value Added Tax rate from 10% to 11%, which will take effect on April 1, 2022, and increasing the rate again to 12% in 2025. The increase in the VAT rate is considered to be able to affect compliance behavior because it can increase the tax burden that must be paid from the income received by Taxpayers. Therefore, this study was conducted with the aim of determining the effect of the increase in the Value Added Tax rate on the compliance behavior of Taxpayers in fulfilling their Value Added Tax responsibilities. The research was conducted quantitatively with a causality approach to corporate taxpayers registered in the working area of KPP Pratama Cikarang Utara, the sample determination was determined by non-probability sampling with purposive sampling method and 51 respondents were obtained as research samples with primary data obtained from filling out questionnaires online. The independent variable in this study is the increase in Value Added Tax rates and the dependent variable is tax compliance behavior. An analysis of compliance indicators is performed to test changes in compliance behavior, the Wilcoxon Signed Rank Test is used to ascertain the effect of the direction of the increase in Value Added Tax rates on taxpayer compliance, and the Mann-Whitney test is used to assess the effect of the magnitude of the increase in Value Added Tax rates on tax compliance. The results showed that there was no evidence on the behavioral change in tax compliance regarding the increase in the Value Added Tax rate from 10% to 11% and the increase by 12% for Corporate Taxpayers at North Cikarang Tax Office, the results of the analysis of compliance indicators found that respondents tended to comply in implementing the obligation to collect Value Added Tax both before and after the increase in the Value Added Tax rate. At the end, the results of this study are expected to be one of the considerations in making fiscal policy and can be a scientific reference in studies in the field of taxation.

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Published
2025-04-27
How to Cite
Kurniawan, R., Ismail, T., & Arifin, A. H. (2025). Pengaruh Kenaikan Tarif Pajak Pertambahan Nilai Terhadap Perilaku Kepatuhan Pajak Studi Lapangan Pada Kantor Pelayanan Pajak Pratama Cikarang Utara. Jurnal Ilmiah Manajemen Publik Dan Kebijakan Sosial, 9(1), 1-20. https://doi.org/10.25139/jmnegara.v9i1.9307
Issue
Vol. 9 No. 1 (2025): Jurnal Ilmiah Manajemen Publik dan Kebijakan Sosial
Section
Articles

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