Dampak Pengetahuan Perpajakan, Kesadaran, Kualitas Pelayanan Terhadap Kepatuhan Membayar Pajak Bumi Dan Bangunan

Shelya Fitri; Khairul Shaleh

doi:10.33557/mbia.v21i3.1957

Shelya Fitri Universitas Widyatama
Khairul Shaleh Universitas Widyatama

DOI: https://doi.org/10.33557/mbia.v21i3.1957

Keywords: Tax Knowledge, Awareness, Service Quality, Taxpayer Compliance

Abstract

The community must pay taxes to support the country's development program. This study examines the effect of tax knowledge, taxpayer awareness, and service quality on taxpayer compliance in fulfilling tax obligations. The research sample comes from individual taxpayers who have met the requirements in the Taxpayer provisions. Respondents comprise 150 taxpayers spread over several Bandung, West Java Province areas. The quantitative data the researchers obtained from the respondents were then processed using a different statistical approach with multiple linear regression analysis models. Quantitative data processing uses SPSS version 23 statistical data processing application. The results show that, first, tax knowledge affects taxpayer compliance. Second, the taxpayer's understanding of tax provisions affects taxpayer compliance. Third, the quality of service from the tax authorities affects taxpayer compliance in fulfilling tax obligations.

Keywords: Tax Knowledge, Awareness, Service Quality, Taxpayer Compliance.

Abstrak

Masyarakat memiliki kewajiban membayar pajak untuk mendukung program pembangunan negara. Penelitian ini bertujuan melihat pengaruh pengetahuan perpajakan, kesadaran Wajib Pajak, dan kualitas pelayanan terhadap ketaatan Wajib Pajak memenuhi kewajiban perpajakan. Sampel penelitian berasal dari wajib pajak orang pribadi yang telah memenuhi syarat dalam ketentuan Wajib Pajak. Responden terdiri dari 150 wajib pajak yang tersebar pada beberapa wilayah di kota Bandung, Propinsi Jawa Barat. Data kuantitatif yang berhasil peneliti peroleh dari para responden selanjutnya diolah menggunakan pendekatan statistik diferensial dengan model analisis regresi linear berganda. Pengolahan data kuantitatif menggunakan aplikasi pengolahan data statistik SPSS versi 23. Hasil penelitian menunjukkan pertama, pengetahuan perpajakan memberi pengaruh pada ketaatan Wajib Pajak. Kedua, pemahaman wajib pajak tentang ketentuan perpajakan berpengaruh terhadap ketaatan Wajib Pajak. Ketiga, Kualitas pelayanan dari fiskus mempengaruhi kepatuhan wajib pajak memenuhi kewajiban perpajakan.

Kata kunci: Pengetahuan Perpajakan, Kesadaran, Kualitas Pelayanan, Kepatuhan Wajib Pajak.

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