PENGARUH KESADARAAN DAN KEPATUHAN WAJIB PAJAK TERHADAP KINERJA KANTOR PELAYANAN PAJAK DENGAN PELAYANAN SEBAGAI VARIABEL INTERVENING STUDI DI LINGKUNGAN KANTOR WILAYAH JAKARTA TIMUR

HUTAGAOL, LAYON HOCBEN (2015) PENGARUH KESADARAAN DAN KEPATUHAN WAJIB PAJAK TERHADAP KINERJA KANTOR PELAYANAN PAJAK DENGAN PELAYANAN SEBAGAI VARIABEL INTERVENING STUDI DI LINGKUNGAN KANTOR WILAYAH JAKARTA TIMUR. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Tujuan penelitian ini dilakukan adalah untuk memperoleh bukti empiris dan menganalisis Kesadaraan, Kepatuhan terhadap kinerja kantor pelayanan pajak dengan Pelayanan sebagai variable intervening studi di lingkungan Kantor Pelayanan Pajak Jakarta Timur Populasi penelitian adalah Wajib Pajak Badan di kantor pelayanan pajak di Wilayah Kanwil Jakarta Timur yang berjumlah 64,221 wajib pajak badan di Sembilan Kantor pelayanan pajak yang terdiri dari KPP Madya Jakarta Timur, KPP Pratama Jakarta Matraman, KPP Pratama Jakarta Jatinegara, KPP Pratama Jakarta Pulogadung, KPP Pratama Jakarta Cakung satu, KPP Pratama Jakarta Cakung Dua, KPP Pratama Jakarta Kramat Jati, KPP Pratama Jakarta Duren Sawit dan KPP Pratama Jakarta Pasar Rebo Jumlah sampel terbanyak untuk penelitian ini adalah dari KPP Pratama Jakarta Pasar Rebo. Hasil penelitian menunjukan kesadaran wajib pajak Badan yang diukur dari persepsi Wajib pajak, Pengetahuan perpajakan, kondisi keuangan wajib pajak berpengaruh signifikan terhadap pelayanan wajib pajak, kepatuhan wajib pajak yang diukur dengan: tingkat tarif, struktur sanksi, terdeteksi oleh hukum, moralitas penyeludupan, persepsi dan sikap, besarnya denda, sikap terhadap pemerintah, penegak hokum, sistem perpajakan berpengaruh signifikan terhadap kinerja KPP dilingkungan Kanwil Jakarta Timur. Pelayanan Wajib Pajak yang diukur dengan tangible, reliabilitas, responsesivitas, kompetensi, tata karma, kredibilitas, keamanan, akses, komunikasi, perhatian pada pelanggan berpengaruh signifikan terhadap kinerja kantor pelayanan pajak. Kata kunci: Kesadaran, Kepatuhan, dan Pelayanan Wajib Pajak, Kinerja KPP The purpose of this research is done is to obtain empirical evidence and analyze awareness, compliance with the tax office performance with service as an intervening variable in environmental studies Tax Office East Jakarta The study population was a taxpayer in the tax office in East Jakarta Regional Office around 64.221 taxpayer in the nine tax service office that consists of KPP Madya Jakarta Timur, Jakarta Matraman Tax Service Office, Jatinegara Jakarta Tax Servise office, Jakarta Pulogadung Tax Service Office, Jakarta Cakung Satu Tax Service Office, Jakarta Cakung Dua Tax Service Office, Jakarta Kramat Jati Tax Service Office, Duren Sawit Jakarta Tax Servise Office and Jakarta Pasar Rebo Tax Service Office Highest number of samples for this study were from Jakarta Pasar Rebo Tax Service Office. The results showed awareness taxpayer enterprises measured Agency of perception taxpayer, tax knowledge, the financial condition of the taxpayer significant effect on taxpayer services, tax compliance as measured by: the level of rate, sanctions structure, detected by law, morality smuggling, perception and attitude, the amount of fine, the attitude of the government, law enforcement, taxation systems have a significant effect on the performance of Tax Service Office within the Office of East Jakarta. Taxpayer services as measured by tangible, reliability, responsesivitas, competence, manners, credibility, security, access, communication, attention to customers significant effect on the performance of the tax office. Keywords: Awareness, Compliance and Taxpayer Services, Performance KPP

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