Pengaruh Pengetahuan Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Motivasi Dalam Membayar Pajak Penghasilan (Studi Pada Wpop Di Kec. Wanea Kota Manado)

Abstract

This research aims to examine the effect of tax knowledge and the quality of tax service on motivation in paying income tax. The sample in this research are all individual taxpayers who reside in the district wanea of manado city. The data in this research is using primary data. It was collected by distributing questionnaires directly to individual taxpayers in the district wanea of manado city. The data taken was processed using the multiple linear regression analysis with the help of SPSS 23. The result indicate that: tax knowledge has positive effect towards motivation in paying income tax. The quality of tax service has positive effect towards motivation in paying income tax. Tax knowledge and the quality of tax service simultaneously have positive effect towards motivation in paying income tax.Keywords: Tax Knowledge, The Quality of Tax Service, Motivation In Paying Income Tax.

The Effect of Tax Awarness, Tax Sanctions, Quality of Tax Services, and Level of Education on Taxpayer's Motivation to Fulfill its Obligations

“…This study's findings are consistent with those of Cimberly et al (2018) and R. P. Sari et al (2019), who found that the quality of tax services had a favorable effect on taxpayers' incentive to fulfill their duties. While the findings of Erlindawati and Novianti's (2020) study are not consistent with the findings of this study, where there is no correlation between the level of service and the motivation of taxpayers, there is no influence between the two.…”

“…Because motivation is an inner drive that compels us to act, drives us to attain particular goals, and keeps us engaged in specific activities, it is a driving force. If society has a positive image of taxation, people will be more motivated to pay taxes (Cimberly et al, 2018).…”

“…The severity of the infringement determines the severity of the sanctions imposed on the taxpayer. Cimberly et al (2018) and R. P. Sari et al (2019) found that the quality of tax services has a positive and statistically significant impact on people's incentive to pay taxes. Then, the findings of Erlindawati & Novianti (2020) contrasted the findings of Cimberly et al (2018), which concluded that the level of service did not have a substantial impact on people's incentive to pay taxes.…”

“…Cimberly et al (2018) and R. P. Sari et al (2019) found that the quality of tax services has a positive and statistically significant impact on people's incentive to pay taxes. Then, the findings of Erlindawati & Novianti (2020) contrasted the findings of Cimberly et al (2018), which concluded that the level of service did not have a substantial impact on people's incentive to pay taxes. The quality of tax services can be determined based on the taxpayer's judgment of whether or not the service obtained meets their expectations.…”

Determinants of Taxpayers’ Compliance among MSMEs in Thamrin City, Jakarta, Indonesia

“…One of the crucial factors affecting tax compliance is the awareness or motivation of the taxpayers themselves. Motivation emerges as a pillar that encourages an individual to act (Cimberly et al, 2018). High motivation is influenced by a person's positive perception on something (Abdullah & Nainggolan, 2018) asserted that motivation encouraging taxpayers to pay their taxes is pivotal since it may provide a vivid depiction on the actual phenomena that occur in society (Amalia, 2021).…”