Pengaruh Pemahaman Wajib Pajak Tentang PNBP dan Cara Bayar PNBP Terhadap Tingkat Kepatuhan Wajib Bayar pada Perusahaan Tambang (Studi Kasus di Kabupaten Penajam Paser Utara Provinsi Kalimantan Timur)
DOI:
https://doi.org/10.32487/jst.v2i1.111Abstract
Abstract
The background of this research is the increase of mining company that has a payment arrears of Non Tax State Revenue to the country. The main problem in this research is the comprehension factor of Non Tax State Revenue and the way to pay Non Tax State Revenue and how it influence to the obedience level of mining company as a payer (case study at district of Penajam Paser Utara). The purpose of this research is to know whether the comprehension of Non Tax State Revenue and how to it influence simultaneous and partially to the obedience level of mining company as a payer. The device that used to collect data that used in this research by used questionnaire. The questionnaires were distributed to 30 companies as IUP holder at district of Penajam Paser Utara. The results of this research shows that comprehension Of Non Tax State Revenue simultaneosly has a significant influence to the obedience level of the payer. Partially, the two variables both the comprehension ofNon Tax State Revenue and the way to pay Non Tax State Revenue has significantly influence to the obedience level of the payer.
Keywords: The Comprehension of Non Tax State Revenue, The Way to Pay Non Tax State Revenue, The Obedience of the Payer.
Abstrak
Latar belakang dari penelitian ini adalah semakin maraknya perusahaan tambang yang memiliki tunggakan pembayaran PNBP terhadap Negara. Pokok permasalahan dalam penelitian ini adalah faktor pemahamn PNBP dan cara bayar PNBP berpengaruh terhadap tingkat kepatuhan wajib bayar perusahaan tambang (studi kasus di Kabupaten Penajam Paser Utara). Tujuan penelitian ini adalah untuk mengetahui apakah pemahaman PNBP dan cara bayar PNBP berpengaruh secara parsial dan simultan terhadap tingkat kepatuhan wajib bayar perusahaan tambang. Alat pengumpulan data yang dipakai dalam penelitian ini menggunakan kuesioner. Kuesioner disebar kepada 30 perusahaan pemegang IUP yang berada pada Kabupaten Penajam Paser Utara. Hasil penelitian ini menunjukkan bahwa pemahaman PNBP dan cara bayar PNBP secara simultanmemiliki pengaruh yang signifikan terhadap tingkat kepatuhan wajib bayar. Secara parsial kedua variabel yaitu pemahaman PNBP dan cara bayar PNBP berpengaruh secara signifikan terhadap tingkat kepatuhan wajib bayar.
Kata Kunci : Pemahaman PNBP, Cara Bayar PNBP, Kepatuhan Wajib Bayar
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