Pengaruh Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Dengan Variabel Intervening Kepuasan Wajib Pajak

Abstract

<p><em>The purpose of this study was to determine the effect of formal taxpayer knowledge and awareness of taxpayers on motor vehicle taxpayer compliance at the SAMSAT POLDA office in West Jakarta. The data used are primary data by distributing questionnaires to Motor vehicle taxpayers registered at the SAMSAT POLDA Office in West Jakarta. The population that will be the object of research is all motorized taxpayers registered at the POLDA SAMSAT office in West Jakarta until the period of December 2017. The sampling technique used is accidental sampling. This study uses the Structural Equation Model method. The results showed that the service of the tax authorities had a positive and significant effect on motor vehicle taxpayer compliance and the satisfaction of taxpayers had a positive and significant effect on motor vehicle taxpayer compliance. The results of this study also concluded that the tax authorities' service had a positive and significant effect on motor vehicle taxpayer compliance through taxpayer satisfaction.</em></p><p><em> </em></p><p> </p>

Measuring Determinants of Msme Taxpayer Compliance

“…The service quality of this tax officer will affect taxpayer compliance. This research is in line with Ariani & Biettan (2018). which states that the service quality of tax officers has an effect on taxpayer compliance.…”

“…Therefore, the quality of service provided by the tax authorities is very important because if the taxpayer is satisfied with the tax service service, it will make taxpayers tend to be obedient in carrying out their tax obligations. Research conducted by Ariani & Biettan (2018). which states that the service quality of tax officers has an effect on taxpayer compliance.…”

Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, Dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sistem Informasi Sebagai Variabel Intervening

“…Beberapa penelitian sebelumnya yang telah menguji kepatuhan wajib pajak orang pribadi di antaranya sosialisasi pajak (Arviana & Indrajati, 2018;Devi & Purba, 2019;Pujilestari et al, 2021;Putri & Nurhasanah, 2019;Rahmat et al, 2020;Samadiartha & Darma, 2017;Sesarista, 2020;Warouw et al, 2015), sanksi pajak (Annisah & Susanti, 2021;Arviana & Indrajati, 2018;Bahri et al, 2018;Ngadiman & Huslin, 2015;Pravasanti & Pratiwi, 2020;Rahmat et al, 2020;Rusmawanti & Wardani, 2015;Sarasawati et al, 2018;Siamena et al, 2017;Tulenan et al, 2017), kesadaran pajak (Arviana & Indrajati, 2018;Nugroho et al, 2016;Patmasari et al, 2016;Sa'diyah et al, 2021;Siamena et al, 2017;Tan et al, 2021;Tulenan et al, 2017), Peran Mediasi Sistem Informasi Dalam Hubungan Sosialisasi Pajak, Sanksi Pajak, Kesadaran Pajak Dan Kepatuhan Wajib Pajak Orang Pribadi Haryanto, Firmansyah A., Trisnawati E. Jurnal Pajak Indonesia Vol.6, No.1, (2022), Hal.130-142 Halaman 132 pelayanan pajak (Ardiyansyah et al, 2016;Ariani & Biettant, 2019;Arviana & Indrajati, 2018;Bahri et al, 2018;Pravasanti & Pratiwi, 2020;Sa'diyah et al, 2021;Tulenan et al, 2017), peraturan perpajakan (Bahri et al, 2018;Fitria & Supriyono, 2019;Mareti & Mulyani, 2019;<...…”

Pengaruh Persepsi Keadilan Pajak, Kemudahan Pajak, dan Modernisasi Sistem Perpajakan terhadap Kepatuhan Penerapan Kebijakan Atas Pmk86/03/2020 Wajib Pajak UMKM

“…Kepatuhan penerapan kebijakan wajib pajak dapat diartikan sebagai keadaan dimana wajib telah melaksanakan hak dan kewajiban perpajakannya sesuai dengen peraturan yang berlaku (Muslimah, 2020).Peraturan Menteri Keuangan Nomor 192/Pmk.03/2007Pasal 1 tertulis bahwa Wajib Pajak yang memenuhi persyaratan sebagai berikut termasuk ke dalam wajib pajak yang patuh. a. Surat Pemberitahuan disampaikan secara tepat waktu.…”