PENGARUH PENGETAHUAN PERPAJAKAN PELAYANAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPUTUSAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KPP PRATAMA PANGKALPINANG TAHUN 2018)
Kata Kunci:
Tax Knowledge, Tax Services, Tax Sanctions, Personal Taxpayer ComplianceAbstrak
This is a bachelor thesis compiled by Rindri Cindytia, student identification number 130160025, titled in Indonesian: "Pengaruh Pengetahuan Perpajakan, Pelayanan Perpajakan dan Sanksi Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada KPP Pratama Pangkalpinang Tahun 2018)" .
This study aims to determine the effect of Knowledge of Taxation, Tax Services and Tax Sanctions on the Level of Compliance of Individual Taxpayers in Pangkal Pinang Primary Tax Office in 2018.
This research uses quantitative methods. The population in this study is the Individual Taxpayer registered at Pangkal Pinang Tax Office. Sampling using a cluster sampling technique with a sample of 100 respondents. Data collection method with a questionnaire. Data were analyzed using descriptive statistical analysis, data quality test, classic assumption test, model analysis and assessment test.
The results showed that tax knowledge did not affect the level of compliance of individual taxpayers. This is evidenced by the tcount smaller than t table (1,261 <1,661) at significant (0.210> 0.05). Taxation services have a positive and significant effect on the level of tax compliance. This is evidenced by the t-value greater than the table (2,399> 1,661) at significant (0.018 <0.05). Tax sanctions have a positive and significant effect on the level of taxpayer compliance. This is evidenced by the t-value greater than the table (5.626> 1.661) with a significant (0.00 <0.05). Knowledge of Taxation, Tax Services and Tax Sanctions have a positive and significant effect together on the Taxpayer Compliance Level. This is evidenced by the regression coefficient that is positive at 0.079; 0.170; 0.489 and Fcount greater than Ftable (23.92> 2.70).
