PENGARUH SANKSI PAJAK, KESADARAN WAJIB PAJAK, DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI di KPP PRATAMA PATI
Abstract
Pajak menjadi salah satu instrument penting dalam perekonomian Negara karena merupakan sumber penerimaan Negara paling besar dan fleksibel terhadap pendapatan negara. Ketaatan membayar pajak berkontribusi pada pencapaian target pajak yang telah ditetapkan oleh pemerintah, namun tak jarang masih banyak ditemukan
ketidakpatuhan terutama pada wajib pajak pribadi. Penelitian ini bermaksud mengetahui pengaruh sanksi pajak, kesadaran wajib pajak serta kualitas pelayanan pajak terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Pati.
Populasi pada penelitian ini adalah wajib pajak orang pribadi yang telah memiliki NPWP lebih dari satu tahun dan memiliki usaha kecil dan menengah serta berada di wilayah KPP Pratama Pati yang berjumlah 35.471 orang, dan dari jumlah tersebut diambil 100 responden sebagai sampel.Variabel dalam penelitian ini adalah sanksi pajak (X1), kesadaran wajib pajak (X2), kualitas pelayanan pajak (X3), kepatuhan wajib pajak (Y). Metode pengumpilan data adalah kuesioner dan observasi. Metode analisis yaitu uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinieritas, uji autokorelasi, uji heteroskedastisitas. Analisis uji regresi berganda, Uji F, uji t, uji koefisien determinasi (R2).
Hasil penelitian menunjukkan tanggapan responden atas sanksi pajak termasuk sangat baik, kesadaran wajib pajak dan kualitas pelayanan kantor pajak juga tergolong sangat baik, dan kepatuhan wajib pajak di KPP Pratama Pati juga sangat tinggi. Hasil uji t diperoleh nilai p<0,05 untuk ketiga variabel bebas dengan nilai koefisien korelasi bernilai positif masing-masing sebesar 0,582; 0,293; dan 0,980 untuk variabel sanksi pajak, kesadaran wajib pajak dan kualitas pelayanan kantor pajak. Daya penjelas ketiga variabel terhadap kepatuhan wajib pajak sebesar 61,9%.
Kesimpulan dalam penelitian ini adalah: sanksi pajak, kesadaran wajib pajak serta kualitas pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Faktor yang berpengaruh dominan terhadap kepatuhan wajib pajak pribadi adalah kualitas pelayanan kantor pajak.
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