Analisis Sikap Wajib Pajak terhadap Modernisasi Administrasi Perpajakan (Studi Empiris pada Kantor Pajak Pratama Surakarta)

Oleh :
Pujo Widyo Raharjo - F1306596 -

ABSTRAK Tujuan melakukan penelitian untuk menguji sikap wajib pajak terhadap modernisasi administrasi perpajakan dan perbedaan sikap wajib pajak terhadap modernisasi administrasi perpajakan berdasarkan jenis wajib pajak. Secara garis besar, modernisasi meliputi tiga hal: modernisasi sumber daya manusia, teknologi informasi, dan struktur organisasi. Metode penelitian menggunakan model sikap Fishbein untuk menguji sikap wajib pajak terhadap modernisasi administrasi perpajakan dan analisis Chi Square untuk menguji ada/tidak perbedaan sikap wajib pajak badan dan wajib pajak perorangan terhadap modernisasi administrasi perpajakan berdasarkan jenis wajib pajaknya. Pengambilan 60 sampel menggunakan convenience sampling terhadap wajib pajak wilayah Surakarta dengan menyebarkan kuesioner dengan 33 butir pertanyaan. Hasil penelitian menunjukkan bahwa sikap wajib pajak terhadap modernisasi administrasi perpajakan adalah baik dan tidak ada perbedaan sikap wajib pajak badan dan wajib pajak perorangan terhadap modernisasi administrasi perpajakan berdasarkan jenis wajib pajak. Kata Kunci : Sikap Wajib Pajak, Modernisasi Sumber Daya Manusia, Modernisasi Teknologi Informasi, dan Modernisasi Struktur Organisasi. ABSTRACT ANALYSIS OF TAX-PAYER ATTITUDES TOWARDS THE MODERNIZATION OF TAX ADMINISTRATION The aim of this research is to evaluate tax-payers attitudes towards the modernization of tax administration. This evaluation also looks at the difference of attitudes towards the modernization of tax administration based on tax-payer type. Generally, modernization consists of three aspects: the modernization of human resources, information technology, and organization structures. Using the Fishbein attitude model, tax-payer attitudes toward modernization of tax administration is tested. In order to evaluate whether there is a difference of attitude among tax-payers based on tax-payer type, the Chi Square analysis is used. Sixty samples were taken, based on convenience sampling, in the Surakarta area using a questionnaire with 33 question items. The results of this research show that tax-payer attitudes toward the modernization of tax administration are good, and there is no difference in tax-payer attitudes toward the modernization of tax administration based on tax-payer type. Keywords: Tax-Payer Attitudes, Modernization of Human Resource, Modernization of Information Technology, Modernization of Organization Structures.