Pengaruh Pengawasan Dan Sanksi PerpajakanTerhadap Kesadaran Wajib Pajak Pasca Program Tax Amnesty

Abstract

Penelitian ini dilakukan dengan tujuan: (1) Untuk mengetahui dan menganalisis pengaruh Pengawasan terhadap Kesadaran Wajib Pajak Pasca Tax Amnesty pada Kantor Pelayanan Pajak Pratama Makassar Barat. (2) Untuk menganalisis pengaruh Sanksi Perpajakan terhadap Kesadaran Wajib Pajak Pasca Tax Amnesty pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi Linier Berganda dengan jumlah sampel sebanyak 50 responden. Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1). Pengawasan Berpengaruh positif dan signifikan terhadap Kesadaran wajib pajak Pasca Tax Amnesty Pada Kantor KPP Pratama Makassar Barat. (2). Sanksi Perpajakan Berpengaruh positif dan signifikan terhadap Kesadaran wajib pajak Pasca Tax Amnesty Pada KPP Pratama Makassar Barat.
 This research is conducted with the purpose of: (1) to know and analyze the effect of supervision on the taxpayer awareness post Tax Amnesty at the West Makassar Primary Tax Service office. (2) To analyse the influence of taxation sanctions on post-taxpayer awareness of tax Amnesty at the West Makassar Primary Tax Service office. The research methods used in this study are descriptive analysis and double linear regression analysis with a total sample of 50 respondents. Based on the results of multiple linear regression analyses, the results showed that (1). Supervision of positive and significant impact on the taxpayer awareness post Tax Amnesty at KPP Pratama's West Makassar office. (2). Taxation sanctions positive and significant impact on the taxpayer awareness post Tax Amnesty at KPP Pratama Makassar West.

The Role of Modern Tax Administration on Tax Services Quality

“…By improving tax services, it is hoped that it can provide a sense of comfort, security, smoothness, and satisfaction to taxpayers. The government is trying to improve the quality of existing system services, starting from manual to electronic ones (Mustadir, M., Modding, B., & Mursalim, M. 2020). With the better quality of a system, taxpayers in performing their obligations as taxpayers will feel satisfied and happy.…”