PENGARUH SANKSI PAJAK, KESADARAN WAJIB PAJAK, DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (Study Kasus Pada Kecamatan Candisari Kota Semarang Tahun 2016)
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Sanksi Pajak, Kesadaran wajib pajak, dan Kualitas Pelayanan Pajak terhadap kepatuhan wajib pajak. Populasi wajib pajak yang berdomisili di Kecamatan Candisari Semarang dengan jumlah keseluruhan sebesar 15.997 wajib pajak. Sampel yang diperoleh adalah 100 wajib pajak, yang ditentukan dengan rumus Slovin. Alat analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Linier Berganda.
Berdasarkan hasil penelitian, dan dapat ditarik kesimpulan sebagai berikut: Sanksi Pajak berpengaruh terhadap Kepatuhan Wajib Pajak berdasarkan hasil uji regresi linier berganda 0,000 (< 0,005), Kesadaran Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajakberdasarkan hasil uji regresi linier berganda 0,000 (< 0,005), sedangkan Kualitas Pelayanan Pajak tidak berpengaruh terhadap Kepatuhan Wajib Pajakberdasarkan hasil uji regresi linier berganda 0,290 (> 0,005). Sanksi pajak, kesadaran wajib pajak dan kepatuhan wajib pajak berpengaruh secara bersama-sama terhadap kepatuhan wajib pajak dibuktikan dengan hasil uji F yang menunjukan nilai signifikan 0,000 kurang dari 0,05. Hasil dari uji hipotesis koefisien determinasi R² menunjukan hasil nilai adjust R square 0,892 atau 89,2 % keadaan ini menunjukan bahwa variabel independen yaitu sanksi pajak, kesadaran wajib pajak, dan kualitas pelayanan pajak sebesar 8,92 % terhadap tingkat variabel dependen kepatuhan wajib pajak
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