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Analisis Hubungan Persepsi Wajib Pajak Atas Faktor Struktur Pajak Terhadap Kepatuhan Wajib Pajak dengan Pendekatan Logistik Model (Studi Kasus: Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Provinsi DKI Jakarta Tahun 2014

Anggraeni Srihartati, Titissari Rumbogo



Based on tax payer compliance study by Fischer et al’s (1992), this research emphasizes on evaluating Rural and Urban Property Tax Province of DKI Jakarta’s policies for progressive tariff tax and increasing tax base Nilai Jual Obyek Pajak (NJOP) in 2014 and its relation with taxpayer’s compliance. Employing survey data of 368 taxpayers and we run logit regression to analyze and unveils variables of taxpayer’s perception of tax structure’s factor, socio-demographic factor, and
socio-economic factor which had significant effect on taxpayer’s compliance. Specifically, significant variables are peer influence, income lever, fairness of tax system, complexity of tax system, tax sanction, progressive tariff tax and tax base. This research also found taxpayer’s approval on increasing tax bases NJOP 2014’s regulation in DKI Jakarta.


Penelitian ini mengevaluasi penerapan aturan PBB-P2 berupa tarif pajak progesif dan kenaikan basis pajak Nilai Jual Obyek Pajak (NJOP) tahun 2014 di Provinsi DKI Jakarta dan hubungan terhadap kepatuhan wajib pajak dengan model studi kepatuhan pajak Fischer et al. (1992) yang dimodifikasi. Dari data survei terhadap 368 wajib pajak, penelitian ini
melakukan analisis dengan regresi logit. Penelitian ini mengungkap variabel-variabel pada hubungan persepsi wajib pajak atas faktor struktur pajak, faktor sosio-demografis dan faktor sosio-ekonomi yang signifikan mempengaruhi kepatuhan wajib pajak. Secara spesifik, variabel yang signifikan adalah pengaruh kelompok, tingkat pendapatan, keadilan sistem pajak, kompleksitas sistem pajak, sanksi pajak, tarif progresif dan basis pajak. Hasil penilitian ini menunjukkan wajib pajak menerima aturan kenaikan NJOP PBB-P2 di DKI Jakarta tahun 2014.


Rural and Urban Property Tax; Tax Base; Taxpayer Compliance

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