PENGARUH SANKSI PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BADAN DAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL MODERASI (Survei Pada Wajib Pajak Badan Yang Berdomisili di Tangerang)

KURNIAWAN, IRWAN (2021) PENGARUH SANKSI PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BADAN DAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL MODERASI (Survei Pada Wajib Pajak Badan Yang Berdomisili di Tangerang). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research examines the Effect of Tax Sanctions and Tax Authorities Service on Tax Compliance Taxpayer Awareness as Moderation Variables. The population in this study is corporate taxpayers who live in Tangerang, based on data until the end of 2018 there were 1,570 taxpayers, the determination of the number of samples was determined using the Slovin formula so that the sample used was 94 respondents. Data were collected using a questionnaire and using the Ordinal scale. The distribution and collection of questionnaires was carried out in June 2020 and the number of questionnaires that could be used was 88 questionnaires or 93%.In analyzing the data used a quantitative approach through Software SPSS 23. The simultaneous Tax Sanction, Tax Authorities Service have a significant effect on Tax Compliance Taxpayer Awareness . Partially Tax sanctions have a significant effect on compliance with corporate taxpayers, the Tax Authorities Service have a significant effect on compliance with corporate taxpayers. Interactionlly awareness of taxpayers moderating tax sanctions does not affect the compliance of corporate taxpayers, awareness of taxpayers moderating tax authorities services have a significant effect on compliance with corporate taxpayers. Keywords: Tax Sanctions, Tax Authorize, Tax Compliance, Taxpayer Awareness Penelitian ini meneliti Pengaruh Sanksi Perpajakan dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Badan dan Kesadaran Wajib Pajak Sebagai Variabel Moderasi. Populasi dalam penelitian ini adalah wajib pajak badan yang berdomisili di Tangerang, berdasarkan data hingga akhir tahun 2018 tercatat sebanyak 1.570 wajib pajak badan, penentuan jumlah sampel yang digunakan sebanyak 94 responden. Data dikumpulkan menggunakan kuesioner dan menggunakan skala ordinal. Penyebaran dan pengumpulan kuesioner dilakukan pada Juni 2020 dan jumlah kuesioner yang dapat digunakan sebanyak 94 kuesioener atau 93%. Secara simultan sanksi pajak, pelayanan fiskus berpengaruh terhadap kepatuhan wajib pajak badan, secara parsial sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak badan, secara interaksi kesadaran wajib pajak memoderasi sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak badan, kesadaran wajib pajak memoderasi pelayanan fiskus berpengaruh signifikan terhadap kepatuhan wajib pajak badan. Kata Kunci : Sanksi Perpajakan, Pelayanan Fiskus, Kepatuhan Wajib Pajak Badan, Kesadaran Wajib Pajak

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