ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK  ORANG PRIBADI PADA KPP PRATAMA KABUPATEN BATANG

Dadang Hermawan; Arum  Ardianingsih; Titi Rahayu Prasetyani

Authors

Dadang Hermawan Universitas Pekalongan
Arum Ardianingsih Universitas Pekalongan
Titi Rahayu Prasetyani Universitas Pekalongan

Keywords:

Risk Preferences, Tax Sanctions, Tax Service Quality, Taxpayer Awareness, Taxpayer Compliance

Abstract

This research aims to analyze the factors that influence individual taxpayer compliance at the Batang Regency Pratama KPP. The
population in this study are individual taxpayers in the KPP Pratama Batang area. The total population of Individual Taxpayers (WPOP) was 92,528. The sample taken in this study used random sampling techniques, so that a sample of 100 was obtained. To collect data, respondents in this study distributed questionnaires using a Likert scale. The method used in this research uses Multiple Linear Analysis and is processed using the SPSS Version 20 application program. Testing in this research uses Instrument Test, Classical Assumption Test, Model Feasibility Test, MRA (Moderated Regression Analysis) Test and Hypothesis Test. The results of this research show that the variables of tax service quality and tax sanctions have a significant positive effect on Taxpayer Compliance, while the variable of taxpayer awareness does not have a positive effect on Taxpayer Compliance. Risk preferences are able to influence the relationship between tax service quality and tax sanctions on taxpayer compliance, while risk preferences are not able to influence the relationship between taxpayer awareness and taxpayer compliance

References

Adriyana, and Lestari. 2022. “Optimalisasi Pelayanan Fiskus Dan Sanksi Perpajakan Sebagai Upaya Peningkatan Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Mediasi.” Jurnal Ekonomi Dan Bisnis 25 (2): 128. https://doi.org/10.31941/jebi.v25i2.2434.

Khorida AR, Armi Bakar. 2020. “Analisis Pengaruh Kualitas Pelayanan Pajak, Sanksi Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Pada Samsat Balaraja Banten.” Balance Vocation Accounting Journal 04 (1): 74–89. https://jurnal.umt.ac.id/index.php/bvaj/article/view/2704.

Liza, et al. 2019. “Pengaruh Pengetahuan Dan Pemahaman Tentang Peraturan Perpajakan, Sosialisasi Pajak, Kondisi Keuangan Dan Efektivitas Sistem Perpajakan Terhadap Kemauan Membayar Pajak Badan Dengan Kesadaran Membayar Pajak Sebagai Variabel Intervening.” Jurnal Akuntansi 7 (2): 208–23.

Mei, and Firmansyah. 2022. “Kepatuhan Wajib Pajak Dari Sudut Pandang Pengetahuan Pajak, Kualitas Pelayanan, Sanksi Pajak: Pemoderasi Preferensi Risiko.” E-Jurnal Akuntansi 32 (11): 3272. https://doi.org/10.24843/eja.2022.v32.i11.p06.

Nur Ghailina As’ari. 2018. “Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi.” Jurnal Ekobis Dewantara 1 (6): 64–76. https://jurnalfe.ustjogja.ac.id/index.php/ekobis/article/view/408.

Saprudin, et al. 2020. “Pengaruh Pengetahuan Perpajakan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Jakarta.” Jurnal STEI Ekonomi 29 (02): 44–56. https://doi.org/10.36406/jemi.v29i2.322.