Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Keapatuhan Wajib Pajak (Studi kuantitatif di Yayasan Islam Al-Qudwah Depok)
Abstract
Pajak daerah mempunyai peranan yang sangat penting bagi perkembangan pembangunan daerah. Permasalahan mengenai tingkat kepatuhan wajib pajak di Indonesia menjadi salah satu permasalahan yang sangat penting. Karena jika kepatuhan wajib pajak rendah, maka wajib pajak cenderung menghindari pembayaran pajak. Penghindaran pajak ini akan menimbulkan kerugian bagi negara yaitu berkurangnya penerimaan negara yang bersumber dari pajak, sehingga akan menyebabkan perkembangan Indonesia menjadi terhambat. Metode penelitian yang penulis gunakan adalah metode kuantitatif, dengan mengambil sampel sebanyak 82 responden. Penelitian ini menggunakan teknik proposional random sampling. Variabel bebas penelitian ini adalah kesadaran, kualitas dan sanksi. Variable terkaitnya adalah kepatuhan. Analisis yang digunakan dalam penelitian ini menggunakan SPSS 28 yang berisi Uji Validitas, Uji Reliabilitas dan pengujian Hipotesis yang berisi korelasi, Uji Korelasi, Uji Koefisien Determinasi, Uji Regresi Linier Berganda, Uji f dan Uji t. Nilai koefisien korelasi R mencapai 0.576. Artinya nilai tersebut menjelaskan bahwa hubungan kesadaran wajib pajak, kualitas pelayanan pajak dan sanksi perpajakan dengan kepatuhan wajib pajak adalah sedang. Besar pengaruh kesadaran wajib pajak, kualitas pelayanan pajak dan sanksi perpajakan secara simultan terhadap kepatuhan wajib pajak karyawan Yayasan Islam Al-Qudwah Depok sebesar 33,2%. Dengan demikian semakin baik kesadaran wajib pajak, kualitas pelayanan pajak dan sanksi perpajakan maka dapat lebih meningkatkan kepatuhan wajib pajak.
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