Pengaruh Insentif Pajak, Kualitas Sumber Daya Manusia Dan Kepuasan Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Madiun
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Rokhman, Kurnia Akbar Noor
Subject
657.46 - TAX ACCOUNTING
Datestamp
2023-05-30 02:03:39
Abstract :
There are various kinds of policies in each region to increase taxpayer compliance where each region has a tax revenue target that must be realized, many efforts have been made by the government to overcome this, such as providing incentives and improving service quality. This study aims to obtain evidence regarding the provision of tax incentives, the quality of human resources and satisfaction of tax services as variables that affect taxpayer compliance with wpop in the Madiun city area. This research is a quantitative study with a population of wpop registered in the city of Madiun and the sample was obtained using the convenience sampling method which resulted in a sample of 120 respondents. The data used is primary data by distributing questionnaires via the Google form. This study used multiple linear regression analysis techniques with the SPSS 26 program and a significance level of 5% (0.05). The results of testing the hypothesis show that: (1) tax incentives have an effect on taxpayer compliance (2) the quality of human resources has an effect on taxpayer compliance, and (3) tax service satisfaction has an effect on taxpayer compliance.
There are various kinds of policies in each region to increase taxpayer compliance where each region has a tax revenue target that must be realized, many efforts have been made by the government to overcome this, such as providing incentives and improving service quality. This study aims to obtain evidence regarding the provision of tax incentives, the quality of human resources and satisfaction of tax services as variables that affect taxpayer compliance with wpop in the Madiun city area. This research is a quantitative study with a population of wpop registered in the city of Madiun and the sample was obtained using the convenience sampling method which resulted in a sample of 120 respondents. The data used is primary data by distributing questionnaires via the Google form. This study used multiple linear regression analysis techniques with the SPSS 26 program and a significance level of 5% (0.05). The results of testing the hypothesis show that: (1) tax incentives have an effect on taxpayer compliance (2) the quality of human resources has an effect on taxpayer compliance, and (3) tax service satisfaction has an effect on taxpayer compliance.
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