PENGARUH PEMAHAMAN, KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI DI BATAM

Authors

  • Emilia Linda Mahasiswa
  • Haposan Banjarnahor Universitas Putera Batam

DOI:

https://doi.org/10.33884/scientiajournal.v6i1.8466

Keywords:

Understanding on Taxation, awareness of Taxpayer, service quality, the compliance of Taxpayer

Abstract

The taxpayer compliance in Batam City is still considered in low level. It reflects from the comparison
between the number of registered taxpayer and the actual number of taxpayers reporting Annual Notification
Letter / Surat Pemberitahuan Tahunan (SPT). This research aims to examine the influence of the
Understanding on Taxation, the awareness of Taxpayers and the service quality at Tax Office towards the
Taxpayers. This research takes datas samples from 101 respondents in Batam City who considered as
individual taxpayer by using survey method through questioners which have been fulfilled with the answers
from the respondents. The technique of data analysis used in this research is the validity test, reliability test,
classical assumption test, multiple linear regression, t test, f test and determination coefficient test. As the
result, this research finds that the impact of Understanding on Taxation and the service quality at Tax Office
brings positive and significant effect on taxpayer’s compliance. However, Taxpayer awareness does not
bring significant effect on Taxpayer’s compliance.
Keywords: Understanding on Taxation, awareness of Taxpayer, service quality and the compliance of
Taxpayer.

References

Firdaus, M. A., & Pratolo, S. (2020). Pengaruh Kemanfaatan E-Filing , Pemahaman Wajib Pajak , Kualitas Pelayanan , dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak di Kabupaten Kulon Progo dan Sleman. 4(1), 68–78. https://doi.org/10.18196/rab.040154

Fitria, P. A., & Supriyono, E. (2019). Pengaruh pemahaman peraturan perpajakan, persepsi tarif pajak, dan keadilan perpajakan terhadap kepatuhan wajib pajak. 1(1), 47–54.

Hapsari, A., & Kholis, N. (2020). Analisis Faktor-Faktor Kepatuhan Wajib Pajak UMKM di KPP Pratama Karanganyar. 4(1), 56–67. https://doi.org/10.18196/rab.040153

Hazmi, M. Z., Suhendro, S., & Dewi, R. R. (2020). Pengaruh Pemahaman Wajib Pajak, Kualitas Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Surakarta. Jurnal Akuntansi Universitas Jember, 18(1), 28–40.

Herlina, V. (2020). Pengaruh Sanksi, Kesadaran Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Kabupaten Kerinci. Jurnal Benefita, 5(2), 252–263.

Mardiasmo. (2019). Perpajakan (D. Arum (E). ANDI (Anggota IKAPI).

Pebrina, R., & Hidayatulloh, A. (2020). Pengaruh penerapan e-spt, pemahaman peraturan perpajakan, sanksi perpajakan, dan kualitas pelayanan terhadap kepatuhan wajib pajak. Jurnal Ilmiah Ekonomi Dan Bisnis, 17(1), 1–8.

Rianty, M., & Syahputepa, R. (2020). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Sanksi Perpajakan Terhadap Kepatuhan Pelaporan Wajib Pajak. Balance: Jurnal Akuntansi Dan Bisnis, 5(1), 13–25.

Suyanto, S., & Pratama, Y. H. (2018). Kepatuhan wajib pajak orang pribadi: Studi aspek pengetahuan, kesadaran, kualitas layanan dan kebijakan sunset policy. Jurnal Ekonomi Dan Bisnis, 21(1), 139–158.

Syafira, E. Z. A., & Nasution, R. (2021). Pengaruh Sanksi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak. EL MUHASABA: Jurnal Akuntansi (e-Journal), 12(1), 79–91.

Downloads

Published

2024-02-12