PENGARUH KUALITAS PELAYANAN FISKUS DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (WPB) KOPERASI DALAM MEMBAYAR PAJAK STUDI KASUS PADA KOPERASI DI KOTA PANGKALPINANG

Abstract

This bachelor thesisi compiled by Dyas Annisa,
student identification number 130160037, titled in Indonesian:
“Pengaruh Kualitas Pelayanan Fiskus dan Pemahaman
Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Badan
Koperasi Dalam Membayar Pajak di Kota Pangkalpinang”.
This research was conducted in September 2019 to February
2020 in the city of Pangkalpinang.
Study aims to determine the effect of the quality of tax
authorities and understanding of tax regulations on
cooperative taxpayer compliance in paying taxes (case study
on cooperatives in the City of Pangkalpinang). The population
in this study is the Cooperative Agency Taxpayer registered at
the Office of Cooperatives, SMEs and Trade of Pangkalpinang
City. The sample in this study was 30 cooperative taxpayers.
The distribution of questionnaires was done by purposive
sampling method. The questionnaire was structured 30. Data
analysis techniques in this study used a classic assumption test
using JASP 0.9.2.0 Universiteit-van-amsterdam. The results
showed that the quality of tax authorities and understanding
of tax regulations affect the taxpayer compliance of
cooperative entities. But the result of the coefficient of
determination or R Square is 0.559. The coefficient of
determination (R Square) 0.559 can be interpreted as
variations in variables in the model (the quality of tax
authorities and understanding of tax regulations) able to
explain 55.9% of the dependent variable variation (corporate
taxpayer compliance), while the remaining 44.1% is
influenced or explained by other variables not included in this
research model