Analysis of the Effect of Tax Knowledge Level and Service Quality on Taxpayer Compliance in KPP Pratama Semarang Gayamsari

Katrina Maita Dewi, Suwardi Suwardi, Sugiyanta Sugiyanta

Abstract


The purpose of this research is determine the effect of tax knowledge and service quality on taxpayer compliance in KPP Pratama Semarang Gayamsari. The population used in this study is the individual taxpayer employees who are registered at the Pratama Semarang Gayamsari Tax Service Office with a total of 15,901 people. This study is conducted against 100 respondents using the Non-Probability Sampling method with the Incidental sampling technique. Data analysis used is the instrumental test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study indicate, that the level of tax knowledge and service quality has a positive and significant effect on taxpayer compliance. The results of the coefficient of determination show that the level of tax knowledge and service quality jointly contribute to taxpayer compliance by 32%. The remaining 68% of taxpayer compliance is influenced by other factors not examined in this study

Keywords


Tax Knowledge Level, Service Quality, Taxpayer Compliance

Full Text:

PDF

References


Ermawati, N., & Afifi, Z. (2018). Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Religiusitas Sebagai Variabel Pemoderasi.

Jotopurnomo, C., Mangoting, Y. J. T., & Review, A. (2013). Pengaruh kesadaran wajib pajak, kualitas pelayanan fiskus, sanksi perpajakan, lingkungan wajib pajak berada terhadap kepatuhan wajib pajak orang pribadi di Surabaya. 1(1), 49.

Mardiasmo. (2016). P. Perpajakan Edisi Revisi Tahun 2016. Yogyakarta : Penerbit Andi Yogyakarta

Masruroh, S., & Zulaikha, Z. J. D. J. O. A. (2013). Pengaruh Kemanfaaatan Npwp, Pemahaman Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris pada WP OP di Kabupaten Tegal). 435-449.

Rachmania, F. (2016). Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Batu). Universitas Brawijaya.

Sapriadi, D. J. J. A. (2013). Pengaruh kualitas pelayanan pajak, sanksi pajak dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar PBB (Pada Kecamatan Selupu Rejang). 1(1).

Savitri, E. J. P.-S., & Sciences, B. (2016). The effect of taxpayer awareness, tax socialization, tax penalties, compliance cost at taxpayer compliance with service quality as mediating variable. 219, 682-687.




DOI: http://dx.doi.org/10.32497/ab.v23i1.3480

Refbacks

  • There are currently no refbacks.


View My Stats