Pengetahuan Perpajakan, Sosialisasi Perpajakan, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak

Abstract

This study aims to discover how the effect of the tax knowledge, tax socialization, and tax authorities service, either simultaneously or partially, on the taxpayers compliance in KPP Pratama Bandung Bojonagara. The research samples are the whole number of the non-employee individual taxpayers in the amount of 100 people. The sampling technique is convenience sampling and the analysis method is using multiple linear regression. Simultaneously, the tax knowledge, the tax socialization, and the tax authorities service significantly affect the taxpayers compliance in KPP Pratama Bandung Bojonagara. Partially, the result shows that both the tax knowledge and the tax authorities service significantly have positive effect and are directly proportional on the taxpayers compliance. On the other hand, the tax socialization has no significant effect on the taxpayers compliance in KPP Pratama Bandung Bojonagara.

The Effect of Religiosity and Tax Socialization on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable

“…This means that the high or low level of socialization held by the local government has no influence on whether people are obedient or not to pay their taxes. The results of this study are in line with research conducted by (Ainul & Susanti, 2021); (Savitri & Musfialdy, 2016); (Lianty et al, 2017); (Setyaningrum, 2017) which states that tax socialization has no effect on taxpayer compliance. However, this research contradicts research (Boediono et al, 2019); (Wardani & Wati, 2018); (Sari & Saryadi, 2019); (Puspita, 2016) which states that tax socialization has an effect on taxpayer compliance.…”

“…The research is the same as the research conducted by (Boediono et al, 2019); (Wardani & Wati, 2018); (Sari & Saryadi, 2019); (Puspita, 2016)which states that taxation socialization has an effect on taxpayer compliance. However, this research contradicts the research (Savitri & Musfialdy, 2016); (Lianty et al, 2017); (Setyaningrum, 2017)which states that taxation socialization has no effect on taxpayer compliance. The results of previous studies vary, therefore the researcher proposes this research by adding the taxpayer awareness variable as an intervening variable.…”

Pengaruh Penerapan E-Samsat, Kualitas Pelayanan Fiskus Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Di Kota Denpasar

“…Hipotesis penelitian: H1 : Penerapan E-Samsat berpengaruh positif Terhadap Kepatuhan Wajib Pajak Untuk memenuhi harapan beserta kepuasan wajib pajak, kualitas petugas atau kualitas dan cara wajib pajak mendukung, mengelola, ataupun mempersiapkan kebutuhan semua wajib pajak. Selaras dengan penelitian (Lianty & Kurnia, 2017) jika menghasilkan 4.444 hasil yang berpengaruh positif dan signifikan terhadap kualitas pelayanan perpajakan. Kualitasnya layanan pajak yang terkait dengan teori atribusi termasuk dalam faktor eksternal.…”

“…Tetapi (Winerungan, 2012) jika sosialisasi perpajakan serta pelayanan perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Sedangkan (Lianty & Kurnia, 2017), di KPP Pratama Bandung Bojonagara, jika sosialisasi pajak tak berpengaruh signifikan pada kepatuhan wajib pajak orang pribadi.…”

“…Dari perspektif teori atribusi, kualitas pelayanan sebagai faktor luar yang berpengaruh pada kepatuhannya wajib pajak. Berdasarkan temuan, hal ini dapat ditingkatkan dengan melakukan referensi silang temuan sebelumnya oleh (Lianty & Kurnia, 2017) dari temuan tersebut berpengaruh positif dan signifikan terhadap kepatuhannya pajak.…”