Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Madya Dua Jakarta Utara
Abstract
Taxpayer compliance remains a challenge in optimizing state revenue. This low compliance rate is influenced by various factors, including tax knowledge, tax socialization, and service quality. This study aims to analyze the influence of tax knowledge, tax socialization, and service quality on taxpayer compliance at the Madya Dua Jakarta Utara Tax Office (KPP). This study uses a quantitative approach with a population of 142 individual taxpayers and a sample of 104 respondents determined using the Slovin formula. The results show that tax knowledge has a significant influence on taxpayer compliance with a regression coefficient of 0.568, a coefficient of determination value of 0.355, or an influence of socialization on taxpayer compliance of 35.5%, and a t-value of 5.552 > t-table 1.983. Tax socialization also has a significant influence with a regression coefficient of 0.791. The coefficient value is 62.6, meaning that tax socialization influences compliance by 62.6%, and the t-value is 13.058 > t-table. Service quality has a significant influence on compliance with a regression coefficient of 0.782. The coefficient value is 0.611, indicating that the influence of service quality on compliance is 61.1%, and the calculated t-value is 12.670 > t-table. Simultaneously, the three independent variables have a very strong relationship with taxpayer compliance, with a correlation coefficient of 0.811 and a coefficient of determination of 0.658, or the influence of tax knowledge, tax socialization, and service quality is 65.8%. The resulting regression equation is Y = 22.479 + 0.242X1 + 0.265X2 + 0.555X3. The F-test yielded a calculated F value of 64.256 > table F 3.09, indicating that the regression model used is significant. Thus, tax knowledge, tax socialization, and service quality, both partially and simultaneously, significantly influence taxpayer compliance at the Madya Dua Tax Office in North Jakarta.
Keywords: Tax Knowledge; Tax Socialization; Service Quality; Taxpayer Compliance
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Pajak Vokasi (JUPASI). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Pajak Vokasi (JUPASI), spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Pajak Vokasi (JUPASI) permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Pajak Vokasi (JUPASI) on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Pajak Vokasi (JUPASI) will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Pajak Vokasi (JUPASI) will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Pajak Vokasi (JUPASI) will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Pajak Vokasi (JUPASI) editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
