PENGARUH PENERAPAN GOOD GOVERNANCE DAN WHISTLEBLOWING SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN RESIKO SANKSI PAJAK SEBAGAI VARIABEL MODERATING (Studi Empiris Terhadap Wajib Pajak Orang Pribadi Di Kota Bekasi)

Abstract

Reformasi birokrasi Direktorat Jendral Pajak melalui pelaksanaan Good Governance dan Whistle Blowing System dilaksanakan untuk mampu meningkatkan kepatuhan wajib pajak, serta Resiko Sanksi Pajak dapat menjadi variabel moderating yang akan memperkuat pengaruh tersebut. Responden dalam penelitian ini adalah Wajib Pajak Orang Pribadi di Bekasi. Penelitian ini menyimpulkan bahwa pelaksanaan Good Governance tidak berpengaruh signifikan terhadap tingkat kepatuhan wajib pajak orang pribadi (t hitung 1,140< t tabel 1,96), pelaksanaan Whistle Blowing System mempunyai pengaruh positif signifikan terhadap peningkatan kepatuhan wajib pajak (t hitung 2,746 > t tabel 1,96). Resiko Sanksi Pajak sebagai variabel moderasi, memperkuatpengaruhGood Governance terhadap kepatuhan wajib pajak (t hitung 6,646> t tabel 1,96), Resiko sanksi pajak sebagai variabel moderasi, juga memperkuat pengaruhWhistle Blowing System terhadap kepatuhan wajib pajak (t hitung 6,646 > t tabel1,96).

Tax revenue is the greatest source in financing government expenditure as stated in the APBN, the inefficiency in taxation administration system, however, can be predicted as an influence to the low Tax payer compliance as portrayed in the low of tax ratio. The one enabling factor to improve the system is through the reformation by Tax General Directorate by the implementation of Good Governance and Whistle Blowing System, where itwillaffect the improvement of tax payer compliance,Risk of Tax Sanction as the moderating variable as it is assumed willstrengthen that affects. The main respondent of this research is the individual taxpayer in Bekasi.This research conclude that, implementation of the Good Governance has no significant affect on the compliance level of individual taxpayer (t count 1.140 < t table 1.96), the Whistle blowing System, on the other hand, has significant affect on the compliance level (t count 2.746 > t table 1.96), Risk of Tax Sanction as Moderating Variable strengthen the affect between good governance and compliance level (t count 6.646 > t table 1.96) and also strengthen the affect between Whistle Blowing System and compliance level (t count 6.646 > t table 1.96) .