PENGARUH SANKSI PAJAK, KESADARAN WAJIB PAJAK, DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI di KPP PRATAMA PATI
Abstract. Tax is one of the important instruments in the country's economy because it is the largest and most flexible source of state revenue. Adherence to paying taxes contributes to the achievement of the tax targets set by the government, but often there are still many non-compliance, especially on personal taxpayers. This study intends to determine the effect of tax penalties, awareness of taxpayers and the quality of tax services on personal taxpayer compliance at KPP Pratama Pati.
The populations in this study are 35,471 personal taxpayers who has had a NPWP more than one year and had a small and medium enterprise in the area of KPP Pratama Pati, and from that number 100 respondents were taken as respondents. Variables in this study were tax penalties (X1), taxpayer awareness (X2), and tax service quality (X3), taxpayer compliance (Y). Methods of data collection are questionnaires and observations. The analytical method is the classic assumption test which consists of normality test, multicollinearity test, autocorrelation test, heteroscedasticity test and multiple regression analysis that consist of F test, t test, and coefficient of determination (R2) test.
The results showed that respondents' responses to tax penalties were very good, awareness of taxpayers and the quality of tax office services were also very good, and taxpayer compliance at KPP Pratama Pati was also very high. The results of the t test obtained a value of p <0.05 for the three independent variables with a positive correlation coefficient value of 0.582; 0.293; and 0,980 for variable tax penalties, taxpayer awareness and service quality of the tax office. The explanatory power of the three variables towards taxpayer compliance is 61.9%.
The conclusions in this study are: tax penalties, awareness of taxpayers and the quality of tax services have a positive and significant effect on taxpayer compliance. The dominant factor affecting personal taxpayer compliance is the service quality of the tax office.
Abstrak. 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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