Pengaruh Pengawasan, Kualitas Pelayanan, Penerapan Sistem E- Bupot Unifikasi Terhadap Kepatuhan Wajib Pajak Pada KPP Wajib Pajak Besar Dua

Abstract

This study aims to analyze and evaluate the impact of Supervision (X1), Service Quality (X2), and the Implementation of the Unified E-Bupot System (X3) on Taxpayer Compliance at the KPP Wajib Pajak Besar Dua. The study utilized primary data collected through questionnaires distributed to 152 respondents, selected using the Isaac and Michael formula from a population of 250 taxpayers registered at Second Large Taxpayers Tax Office. A quantitative descriptive research approach was employed, utilizing non-probability sampling and accidental sampling techniques. Data analysis included data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing, all conducted using IBM SPSS Statistics 26. The results indicate that supervision, service quality, and the implementation of the e-Bupot unification system have a positive and significant influence on taxpayer compliance, both individually and collectively. The supervision variable individually affects 46% of taxpayer compliance, the service quality variable affects 42%, and the e-Bupot system implementation affects 38%. The coefficient of determination shows that together, supervision, service quality, and the unified e-Bupot system contribute 62.4% to the variance in taxpayer compliance, with the remaining 37.6% influenced by other factors outside the research model. The findings imply that the Directorate General of Taxes should enhance supervision, service quality, and the implementation of the unified e-Bupot system to improve taxpayer compliance.