MAULANA, FAUZAN (2019) PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Jakarta Gambir Tiga). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Although the number of taxpayers from year to year is increasing but there are obstacles that can hinder efforts to increase the tax ratio, these constraints are tax compliance (tax compliance). But most of the research that has been carried out tends to only examine taxpayer compliance for Land and Building Taxes (PBB). This study examines the level of compliance of the OP WP in KPP Pratama Jakarta Gambir Tiga by using several independent variables which have also been used in previous studies such as the attitude of the WP towards fines sanctions, the attitude of the WP towards tax services and the attitude of taxpayers to tax awareness. The population in this study were individual taxpayers registered at KPP Pratama Jakarta Gambir Tiga in 2014-2017. The population in this study is a Personal Tax Payer (WPOP) who is registered and reports SPT at the Pratama Jakarta Gambir Tiga Tax Office. The sample in this study were 100 taxpayers. Methods of collecting data with a questionnaire. The questionnaire was tested for its validity and reliability before conducting research data collection. The data analysis technique in this study used the classical assumption test, simple linear regression analysis, and multiple linear analysis. The results of this study indicate that the service quality of tax authorities has a positive and significant effect on individual taxpayer compliance and the remainder is that both variables do not have a positive effect on the compliance of individual tax returns. Keywords: Taxpayer awareness, fiscal services, and tax sanctions on taxpayer compliance. Meskipun jumlah wajib pajak dari tahun ke tahun semakin bertambah namun terdapat kendala yang dapat menghambat upaya peningkatan tax ratio, kendala tersebut adalah kepatuhan wajib pajak (tax compliance). Namun kebanyakan penelitian yang telah dilakukan cenderung hanya meneliti kepatuhan wajib pajak untuk Pajak Bumi dan Bangunan saja (PBB). Penelitian ini mengkaji tingkat kepatuhan WP OP di KPP Pratama Jakarta Gambir Tiga dengan menggunakan beberapa variabel bebas yang juga pernah digunakan dalam penelitian sebelumnya seperti sikap WP terhadap sanksi denda, sikap WP terhadap pelayanan fiskus dan sikap WP terhadap kesadaran perpajakan. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Gambir Tiga tahun 2014-2017. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi (WPOP) yang terdaftar dan melaporkan SPT di Kantor Pelayanan Pajak Pratama Jakarta Gambir Tiga. Sampel dalam penelitian ini 100 Wajib Pajak. Metode pengumpulan data dengan kuesioner. Kuesioner diuji validitas dan reliabilitasnya sebelum melakukan pengumpulan data penelitian. Teknik analisis data dalam penelitian ini menggunakan uji asumsi klasik, analisis regresi linear sederhana, dan analisis linear berganda. Hasil penelitian ini menunjukkan kualitas pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi dan sisanya yaitu kedua variabel tidaak berpengaruh positif terhadap kepatuhan wajip pajak orang pribadi. Kata Kunci : Kesadaran Wajib Pajak, Pelayanan Fiskus, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak.
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