Pengaruh Pengetahuan Pajak dan Sanksi Pajak Terhadap Kepatuhan Pajak Penghasilan WPOP dalam Negeri di Wilayah Semarang Barat

Niken Damayanti; Febryantahanuji Febryantahanuji; Vivi Kumalasari Subroto

doi:10.55606/jaemb.v6i2.10753

Authors

Niken Damayanti Universitas Sains dan Teknologi Komputer
Febryantahanuji Febryantahanuji Universitas Sains Dan Teknologi Komputer
Vivi Kumalasari Subroto Universitas Sains Dan Teknologi Komputer

DOI:

https://doi.org/10.55606/jaemb.v6i2.10753

Keywords:

Tax Knowledge, Tax Sanctions, Tax Compliance, Individual Taxpayers

Abstract

This study aims to examine the level of compliance among Individual Taxpayers (WPOP) in the West Semarang area, a region with substantial tax revenue potential but notable fluctuations in compliance behavior. The primary concerns addressed are taxpayers’ limited understanding of regulations and the insufficient deterrent effect of existing sanctions. Therefore, this research investigates the influence of tax knowledge and tax penalties on income tax compliance. The study employs a descriptive quantitative approach, collecting data through questionnaires administered to 396 respondents, and the results are analyzed using multiple linear regression. The findings reveal that, individually, tax knowledge has a positive and statistically significant effect on tax compliance (t-calculated 6.703 > t-table 1.966), and tax sanctions also exert a significant influence (t-calculated 9.317 > t-table 1.966). Collectively, these two variables account for 49.3% of the variation in taxpayer compliance. The synthesis of results indicates that a combination of persuasive tax education and firm enforcement of sanctions is the most effective strategy. In conclusion, enhancing tax compliance in West Semarang requires a balanced focus on taxpayer understanding and consistent legal enforcement to optimize national revenue collection.

References

[1] Andini, P., & Putra, W. (2023). Digitalisasi Pelayanan Pajak dan Dampaknya terhadap Kepatuhan Formal. Jurnal Administrasi Fiskal, 8(2), 33–45.

[2] Aris, B. (2022). Analisis Realisasi Penerimaan Pajak di Kanwil DJP Jawa Tengah I. Jurnal Manajemen Pajak, 5(1), 14–26.

[3] Basiroh, U. (2024). Pengaruh Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Akuntansi, 9(2), 77–86.

[4] Devos, K. (2020). Factors Influencing Individual Taxpayer Compliance. Journal of Tax Research, 18(1), 1–20.

[5] Direktorat Jenderal Pajak. (2025). Laporan Statistik Pajak Nasional Tahun 2025. Kementerian Keuangan RI.

[6] Erica, A. (2021). Pengaruh Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi Dan Perpajakan, 8(1), 33–45.

[7] Fischer, C. (1992). A Model of Tax Compliance. In Taxpayer Compliance: An Agenda for Research (pp. 1–46). University of Pennsylvania Press.

[8] Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26. Badan Penerbit Universitas Diponegoro.

[9] Handayani, D., & Susanto, R. (2024). Pengaruh Sosialisasi Perpajakan Digital terhadap Pemahaman Wajib Pajak Muda. Jurnal Perpajakan Indonesia, 6(2), 55–64.

[10] Kurniasih, A. (2023). Ketegasan Penerapan Sanksi Pajak dan Dampaknya terhadap Kepatuhan Formal WPOP. Jurnal Pajak Dan Keuangan, 4(1), 22–31.

[11] Mardiasmo. (2020). Perpajakan. Andi.

[12] MUC. (2025). Realisasi Penerimaan Pajak Indonesia per 11 Agustus 2025. https://mucglobal.com

[13] Nabila, R. (2023). Efektivitas Sanksi Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Pajak Indonesia, 15(1), 21–30.

[14] Nasiroh, S., & Afiqoh, H. (2024). Analisis Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Kota Semarang. Jurnal Riset Perpajakan Daerah, 5(2), 44–52.

[15] OECD. (2025). Revenue Statistics in Asia and the Pacific 2025. OECD Publishing. https://doi.org/10.1787/rev_stats_asia-2025-en

[16] Palil, M. R. (2010). Tax Knowledge and Tax Compliance Determinants in Self-Assessment System in Malaysia. University of Birmingham.

[17] Pratami, R., Lestari, D., & Wibowo, A. (2025). Pengaruh Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ekonomi Dan Bisnis, 12(1), 55–66.

[18] Puspita, L., & Nurhidayati, S. (2021). Pengaruh Pengetahuan Perpajakan terhadap Kepatuhan WPOP. Jurnal Akuntansi Publik, 9(1), 40–48.

[19] Rahman, A., & Dewi, A. (2022). Analisis Sikap dan Moralitas Pajak terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Kebijakan Publik, 7(1), 11–21.

[20] Ramadhani, S. (2025). Tax Morale dan Pengaruhnya terhadap Kepatuhan Material WPOP. Jurnal Perpajakan Nasional, 11(1), 12–25.

[21] Republik Indonesia. (2007). Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan.

[22] Saputra, A., Wijaya, D., & Putri, L. (2021). Analisis Kepatuhan Pelaporan Wajib Pajak Orang Pribadi Setelah Implementasi e-Form. Jurnal Administrasi Perpajakan, 7(2), 100–110.

[23] Susanto, H. (2022). Penegakan Hukum Perpajakan dan Dampaknya terhadap Kepatuhan Wajib Pajak. Jurnal Penegakan Perpajakan, 4(2), 51–60.

[24] Triansyah, M. (2025). Literasi Pajak dan Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Akuntansi, 10(1), 67–75.

[25] Wardani, D. K. (2025). Pengaruh Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi Dan Pajak, 10(2), 55–64.