PENGARUH KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK DI KPP SURABAYA SIMOKERTO
(Studi kasus KPP Surabaya Simokerto)
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Institusion
Universitas Bhayangkara Surabaya
Author
Kudmasa, Lusiana Febriana
Subject
Datestamp
2022-06-28 04:36:54
Abstract :
The purpose of this study was to determine the effect of Service Quality and Tax Sanctions on Personal Taxpayer Compliance. This research was conducted at the Simokerto Surabaya Primary Tax Service Office in 2019. This researcher used a quantitative approach. Samples were taken by simple random sampling technique, with a total sample of 100 respondents. Data collection methods related to the research problem were conducted using a questionnaire method. Data collection techniques using a questionnaire in the form of closed questions. Data taken in May 2019. The results of the study of 100 respondents, showed that Service Quality as a variable (X1) and Tax Sanction as a variable (X2) at the Pratama Surabaya Simokerto Tax Service Office in 2019 had a positive and significant effect on Taxpayer Compliance (Y). From the results of the study found that Service Quality has a positive effect on Taxpayer Compliance with a t_count of 3,982 greater than the ttable value of 1.98447 with a significant value of 0,000 (where the value is less than 0.05). Tax sanctions have a positive effect on the compliance of taxpayers with a value of t count 10.675 greater than t table 1.98447 with a significant value of 0.000 (where the value is less than 0.05).
The purpose of this study was to determine the effect of Service Quality and Tax Sanctions on Personal Taxpayer Compliance. This research was conducted at the Simokerto Surabaya Primary Tax Service Office in 2019. This researcher used a quantitative approach. Samples were taken by simple random sampling technique, with a total sample of 100 respondents. Data collection methods related to the research problem were conducted using a questionnaire method. Data collection techniques using a questionnaire in the form of closed questions. Data taken in May 2019. The results of the study of 100 respondents, showed that Service Quality as a variable (X1) and Tax Sanction as a variable (X2) at the Pratama Surabaya Simokerto Tax Service Office in 2019 had a positive and significant effect on Taxpayer Compliance (Y). From the results of the study found that Service Quality has a positive effect on Taxpayer Compliance with a t_count of 3,982 greater than the ttable value of 1.98447 with a significant value of 0,000 (where the value is less than 0.05). Tax sanctions have a positive effect on the compliance of taxpayers with a value of t count 10.675 greater than t table 1.98447 with a significant value of 0.000 (where the value is less than 0.05).
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