Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Umkm

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pelayanan fiskus dan pelayanan online terhadap kepatuhan wajib pajak UMKM. Sampel dalam peneltian ini adalah UMKM yang berada di Kota Cilegon. Penelitian ini menggunakan data primer dan diuji menggunakan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa pelayanan fiskus memiliki pengaruh yang siginifikan terhadap kepatuhan wajib pajak. Semakin tinggi tingkat pelayanan fiskus maka semakin tinggi tingkat kepatuhannya. Selain itu juga pelayanan online juga berpengaruh dan signifikan terhadap tingkat kepatuhan wajib pajak UMKM yang berada di Kota Cilegon. Semakin mudah pelayanan online maka akan berdampak terhadap tingkat kepatuhan yang semakin tinggi. Kata Kunci: Kepatuhan, UMKM, Pajak.

Beyond the Tax Code: Enhancing Taxpayer Compliance through Service, Counseling, and Public Relations

“…This study integrates basic management theory delineated by Robbins and Coulter (2017), which expound upon the quintessential functions of management, including planning, organizing, leading, and controlling, as a framework for analyzing the efficacy of these tax compliance strategies. Empirical evidence provided by Puspanita et al (2020) suggests that both tax services and online services exert a considerable impact on taxpayer compliance, corroborating findings from Arianto (2020), Sari et al (2019), and Sari and Rasmini (2017). Additionally, research conducted by Kurniawan et al (2023) identifies tax knowledge (socialization) as a pivotal factor influencing taxpayer compliance, echoing conclusions drawn by Mansyuri et al (2022), Muhamad et al (2019), and Syafriel (2018).…”

“…In addition to management theory, this study also uses the concept of service and counseling as a basic guideline in researching. Some previous studies by Puspanita et al (2020) explained the correlation between service and taxpayer compliance. Taxpayer compliance depends on the quality of electronic system services (Sari and Rasmini, 2017), how fiscal officers provide good service and satisfy taxpayers who are trying to fulfill their obligations as taxpayers (Fuadi, 2013).…”

“…The present study shares a methodological affinity with the research conducted by Puspanita et al (2020) through its employment of a descriptive qualitative methodology to explore the nexus between service provision and taxpayer compliance. However, it diverges in its methodological choices concerning the segmentation of the research subjects, the geographical locus of the study, and the employment of questionnaires for data collection.…”

The Influence of Tax Service Quality and Tax Rate on Taxpayer Compliance among SMEs in Indonesia

“…Tangibility refers to the physical description of services provided by tax authorities to taxpayers, such as physical facilities, tools and machines. Previous research shows that fiskus service quality influences taxpayer compliance (Fuadi & Mangoting, 2013;Ifada et al, 2023;Puspanita et al, 2021).…”

“…The quality of tax authorities can be essential in increasing SMEs taxpayer compliance. Tax authorities services are services provided by tax authorities to taxpayers to help taxpayers fulfil and carry out their tax obligations (Puspanita et al, 2021). The quality of tax service can be assessed based on the perception of SMEs taxpayers by how the services they receive are compared to the services they desire.…”