Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Umkm Surabaya

Puspodewanti, Chandra Pitaloka; Susanti, Susanti

doi:10.24843/eeb.2021.v10.i11.p04

Cited by 8 publications

(14 citation statements)

References 5 publications

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“…These steps aim to increase taxpayer compliance and support the creation of a more transparent and effective tax environment. This finding is consistent with research by Puspanita et al (2021), which states that service quality influences taxpayer compliance.…”

Section: Discussionsupporting

confidence: 92%

Service Quality and Organizational Culture on Taxpayer Compliance

Jumawan,

Supardi,

Yulianah

et al. 2024

ATESTASI

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This research analyzes the influence of service quality and organizational culture on taxpayer compliance. The research approach used is quantitative research using survey methods. The data collection technique used in this research was a Likert scale questionnaire. The research sample comprised 100 taxpayer respondents at the Sumedang Regency Primary Tax Service Office. The research results show that service quality and organizational culture partially and simultaneously influence taxpayer compliance. This research contributes to understanding the factors influencing taxpayer compliance, especially regarding service quality and organizational culture. The results of this research can be used as a basis for increasing taxpayer compliance through improving service quality and developing a conducive organizational culture.

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Section: Discussionsupporting

confidence: 92%

Service Quality and Organizational Culture on Taxpayer Compliance

Jumawan,

Supardi,

Yulianah

et al. 2024

ATESTASI

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“…Kualitas pelayanan diberikan dirjen pajak akan sangat menentukan keefektivitas peraturan perpajakan karena pemerintah akan memiliki reputasi yang baik apabila menyangkut pembaharuan teknis, efisein dan efektif (Sulistyorini, 2019). Indikator kualitas pelayanan yaitu (Puspanita et al, 2020) ; Reliability (keandalan); Assurance (Jaminan); Tangible (Nyata); Empathy (Empati); Responsiveness (Daya Tanggap).…”

Section: Kualitas Pelayananunclassified

Pengaruh Insentif, Digitalisasi Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderasi

Ristiyana,

Atichasari,

Indriani

2024

Owner

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This research aims to determine the effect of Incentives, Digitalization and Tax Volunteers on Taxpayer Compliance with Service Quality as a moderating variable. This type of research is quantitative where researchers use primary data with data collection techniques through questionnaires. The research population is Micro, Small and Medium Enterprises (MSMEs) who live in Tangerang City. The sampling technique used simple random sampling, with a total sample of 393 respondents. The data analysis method uses Partial Least Square (PLS) using SmartPLS 3.0 software. The results of this research simultaneously show that incentives, digitalization and tax volunteers have an effect on taxpayer compliance, then the research results partially show that incentives, tax volunteers and service quality have a positive and significant effect on taxpayer compliance, while digitalization has no effect on taxpayer compliance. Most MSMEs experience difficulties in implementing the digitalization system, even though facilities have been improved, there are still many people who do not utilize these facilities, because errors often occur in the tax digitalization system which makes taxpayers find it difficult to carry out digital-based administration systems and it can be said that access and the use of technology for registration, payment and reporting is still low. The MRA test results show that service quality is unable to moderate the influence of incentives, digitalization and tax volunteers on taxpayer compliance.

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“…Didalam menjelaskan tindakan kepatuhan wajib pajak orang pribadi, beberapa penelitian terdahulu menggunakan kerangka model theory of planned behavior. Theory of planned behaviour mendeskripsikan dimana orang memiliki kontrol perilaku yang tidak lengkap, perilaku seseorang dapat dipengaruhi oleh niat yang dimiliki [5]. Perilaku patuh wajib pajak dalam memenuhi kewajibannya membayar dan melaporkan muncul karena seseorang mempunyai niat atau keinginan untuk melakukannya [6].…”

Section: Pendahuluanunclassified

Efek Moderasi Kesadaran dan Usia Wajib Pajak pada Pengaruh Motivasi dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak pada Masa Pandemi Covid-19 (Studi Wajib Pajak Orang Pribadi di KPP Pratama di Pangkal Pinang)

Friscayuarisanti,

Tanno,

Putri

2023

INFEB

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Penelitian ini bertujuan untuk menguji efek moderasi kesadaran dan usia wajib pajak pada pengaruh motivasi dan pengetahuan tentang kepatuhan wajib pajak. Sampel penelitian ini yaitu Wajib Pajak Orang Pribadi yang memiliki usaha di Pangkalpinang. Teknik analisis data menggunakan model SEM (Structural Equation Modeling) dengan bantuan program komputer Warp Partial Least Square (PLS) versi 6.0. Hasil penelitian ini menunjukkan bahwa motivasi wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak dan pengetahuan wajib pajak tidak berpengaruh positif terhadap kepatuhan wajib pajak. Variabel kesadaran wajib pajak sebagai variabel moderasi yang memperlemah pengaruh motivasi kepatuhan wajib pajak dan kesadaran wajib pajak sebagai variabel moderasi juga memperlemah pengaruh pengetahuan wajib pajak terhadap kepatuhan wajib pajak, sedangkan variabel usia memperlemah pengaruh motivasi kepatuhan wajib pajak dan variabel usia. juga melemahkan pengaruh pengetahuan wajib pajak terhadap kepatuhan wajib pajak. Moderasi usia kelompok tua lebih besar dibandingkan moderasi usia kelompok muda dalam memoderasi pengaruh motivasi wajib pajak terhadap kepatuhan wajib pajak dan moderasi usia kelompok tua lebih besar daripada moderasi kelompok muda dalam memoderasi pengaruh pengetahuan wajib pajak terhadap kepatuhan wajib pajak.

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Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Umkm Surabaya

Cited by 8 publications

References 5 publications

Service Quality and Organizational Culture on Taxpayer Compliance

Service Quality and Organizational Culture on Taxpayer Compliance

Pengaruh Insentif, Digitalisasi Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderasi

Efek Moderasi Kesadaran dan Usia Wajib Pajak pada Pengaruh Motivasi dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak pada Masa Pandemi Covid-19 (Studi Wajib Pajak Orang Pribadi di KPP Pratama di Pangkal Pinang)

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