Tingkat Kepatuhan Wajib Pajak Badan dalam Memenuhi Kewajiban Perpajakannya Melalui Pemeriksa Pajak, Kesadaran dan Kualitas Pelayanan pada KPP Pratama Semarang Barat
DOI:
https://doi.org/10.33633/jpeb.v5i1.3229Abstract
The purpose of this study is to determine the level of compliance of the Corporate Taxpayer in meeting tax obligations by increasing tax auditors, awareness and service quality at the West Semarang Pratama Tax Office. This study uses the population of Corporate Taxpayers registered at the West Semarang Pratama Tax Office with a population in 2018 of 11,723 Corporate Taxpayers. The number of samples used was 100 Corporate Taxpayers from the West Semarang Pratama Tax Office. In this study, the authors used multiple analysis tools to analyze the research data. This study has the result that there is a significant influence between tax auditors with taxpayer compliance, which means that more tax auditors can make taxpayers have increased awareness. The second hypothesis is that there is a significant positive effect between tax awareness and tax compliance. This means that the higher the level of tax awareness, the higher the taxpayer compliance. The last hypothesis has the result that there is a significant positive effect between service quality with taxpayer compliance. These results can be interpreted that if the quality of service for taxpayers has increased the taxpayers will be more obedient. Keywords : Tax Audit; Awareness; Service Quality; Tax ComplianceTujuan dari penelitian ini adalah untuk menentukan tingkat kepatuhan WP Badan dalam memenuhi kewajiban pajak dengan meningkatkan pemeriksa pajak, kesadaran dan kualitas layanan di KPP Pratama Semarang Barat. Penelitian ini menggunakan populasi pada WP Badan yang terdaftar di KPP Pratama Semarang Barat dengan jumlah populasi pada tahun 2018 sejumlah 11.723 WP Badan. Jumlah sampel yang digunakan adalah 100 WP Badan dari KPP Pratama Semarang Barat. Dalam penelitian ini penulis menggunakan alat analisis berganda guna menganalisis data hasil penelitian. Penelitian ini mempunyai hasil yaitu bahwa ada pengaruh yang signifikan antara pemeriksa pajak dengan kepatuhan wajib pajak, yang mempunyai arti bahwa lebih banyak pemeriksa pajak yang dapat membuat para wajib pajak itu mempunyai kesadaran yang meningkat. Hasil hipotesis yang kedua yaitu ada pengaruh positif signifikan antara kesadaran pajak dengan kepatuhan wajib pajak. Hal tersebut mempunyai arti bahwa semakin tinggi tingkat kesadaran pajak, maka semakin tinggi kepatuhan wajib pajak. Hipotesis yang terakhir mempunyai hasil yaitu ada pengaruh positif yang signifikan antara kualitas layanan dengan kepatuhan wajib pajak. Hasil tersebut dapat diartikan bahwa jika kualitas layanan terhadap wajib pajak mengalami peningkatan maka wajib pajak akan semakin patuh.Kata Kunci: Pemeriksa Pajak; Kesadaran; Kualitas Layanan; Kepatuhan PajakDownloads
Published
2020-03-24
How to Cite
Putri, B. N., & Septriana, I. (2020). Tingkat Kepatuhan Wajib Pajak Badan dalam Memenuhi Kewajiban Perpajakannya Melalui Pemeriksa Pajak, Kesadaran dan Kualitas Pelayanan pada KPP Pratama Semarang Barat. Jurnal Penelitian Ekonomi Dan Bisnis, 5(1), 1–15. https://doi.org/10.33633/jpeb.v5i1.3229
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