Pengaruh Persepsi Kualitas Pelayanan Kantor Pajak Bagi Wajib Pajak Orang Pribadi, Tarif Pajak dan Peraturan Perpajakan Terhadap Tingkat Kepatuhan Dalam Melaporkan Pajak Penghasilan Di KPP Madya Tangerang

SEPTANTA, RANANDA (2014) Pengaruh Persepsi Kualitas Pelayanan Kantor Pajak Bagi Wajib Pajak Orang Pribadi, Tarif Pajak dan Peraturan Perpajakan Terhadap Tingkat Kepatuhan Dalam Melaporkan Pajak Penghasilan Di KPP Madya Tangerang. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Quality of service is not always the same in a tax office and tax regulations and tax rates are always changing and lack of socialization tax officials to individual taxpayers often make the taxpayers confused . Poor understanding of individual taxpayer behavior or apathy cause of taxpayer non-compliance leading to increased taxpayer individual taxpayers . In this study, researchers are interested to learn about the Effects of the Tax Administration Service Quality Perception For the individual taxpayer , Tax Rates and Tax Regulation Compliance In Reporting On The Level Tax Associate at KPP Tangerang . Perception can be used as a benchmark for understanding how an individual taxpayer on a matter on the changes that occur during this time. Perception or understanding of an individual taxpayer to the income tax law relating to the implementation of the tax reporting can increase submissive behavior of existing taxpayers. Using a sample of individual taxpayers listed in the KPP Madya Tangerang . The authors examined whether there is influence from the Tax Office Perception of Service Quality For the individual taxpayer , Tax Rates and Tax Regulation Compliance In Reporting On The Level Tax Associate at KPP Tangerang. So with this data is analyzed using SPSS . Based on the analysis of the obtained no evidence that service quality variables are not striving towards the level of compliance in reporting income tax in KPP Madya Tangerang . However, variable tax rates and tax rules in this case has an influence on the level of tax compliance , especially in reporting income tax in KPP Madya Tangerang . Keywords : Quality Perception, Tariff, Rule and Taxpayer Compliance Kualitas pelayanan tidak selalu sama di dalam suatu kantor pelayanan pajak dan Peraturan perpajakan serta tariff pajak selalu berubah dan kurangnya sosialisasi petugas pajak kepada wajib pajak orang pribadi seringkali membuat para wajib pajak bingung. Rendahnya pemahaman wajib pajak orang pribadi menimbulkan perilaku atau sikap apatis dari wajib pajak yang menyebabkan meningkatnya ketidakpatuhan wajib pajak khususya wajib pajak orang pribadi. Dalam penelitian ini peneliti tertarik untuk mengkaji tentang Pengaruh Persepsi Kualitas Pelayanan Kantor Pajak Bagi Wajib Pajak Orang Pribadi, Tarif Pajak dan Peraturan Perpajakan Terhadap Tingkat Kepatuhan Dalam Melaporkan Pajak Penghasilan Di KPP Madya Tangerang. Persepsi dapat dijadikan tolak ukur bagaimana pemahaman wajib pajak orang pribadi tentang suatu masalah atas perubahan-perubahan yang terjadi selama ini. Persepsi atau pemahaman wajib pajak orang pribadi terhadap undang-undang pajak penghasilan terkait dengan pelaksanaan pelaporan perpajakan dapat meningkatkan perilaku patuh dari para wajib pajak yang ada. Dengan menggunakan sampel wajib pajak orang pribadi yang terdaftar di KPP Madya Tangerang. Peneliti menguji apakah terdapat pengaruh dari Persepsi Kualitas Pelayanan Kantor Pajak Bagi Wajib Pajak Orang Pribadi, Tarif Pajak dan Peraturan Perpajakan Terhadap Tingkat Kepatuhan Dalam Melaporkan Pajak Penghasilan Di KPP Madya Tangerang. Maka dengan hal ini data dianalisa dengan menggunakan SPSS. Berdasarkan analisis yang ada maka diperoleh bukti bahwa variabel kualitas pelayanan tidak bepengaruh terhadap tingkat kepatuhan dalam melaporkan pajak penghasilan di KPP Madya Tangerang. Akan tetapi variabel tarif pajak dan aturan perpajakan dalam hal ini mempunyai pengaruh terhadap tingkat kepatuhan perpajakan khususnya dalam meaporkan pajak penghasilan di KPP Madya Tangerang. Kata kunci : Persepsi Kualitas, Tarif Pajak, Peraturan dan Kepatuhan Wajib pajak

Item Type: Thesis (S2)
Call Number CD: CDT-55-14-045
Call Number: TA/55/14/023
NIM/NIDN Creators: 55512120033
Uncontrolled Keywords: Akuntansi Perpajakan, PJK, Persepsi kualitas, Tarif pajak,Peraturan dan kepatuhan wajib pajak. Quality Perception, Tariff, Rule and Taxpayer Compliance
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 15 Nov 2014 12:38
Last Modified: 09 Jul 2022 06:12
URI: http://repository.mercubuana.ac.id/id/eprint/13991

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