PENGARUH PELAYANAN FISKUS DAN PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI TERHADAP WAJIB PAJAK ORANG PRIBADI DI KABUPATEN SEMARANG)
| Main Author: | Wijayanto, Andi |
|---|---|
| Format: | Article NonPeerReviewed application/pdf |
| Terbitan: |
Fakultas Ilmu Sosial dan Ilmu Politik Universitas Diponegoro
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.undip.ac.id/42110/1/Artikel_Penelitian_Perpajakan_2013.pdf http://eprints.undip.ac.id/42110/ |
Daftar Isi:
- This study was conducted to analyze the performance of the service of tax authorities, Taxation Services and Tax Compliance of taxpayers and to analyze the influence tax authorities Services and Taxation Services partially or simultaneously to the personal taxpayer compliance in Semarang District. The study was conducted using a survey research approach. The population in this study were all individual taxpayers in the district of Semarang. Sampling method using judgment sampling with a sample of 100 taxpayers. Methods of data collection using questionnaires, interviews, and documentation. Data analysis using multiple linear regression analysis. The study concluded that: (a) variable of tax authorities service had no significant effect on the variable Taxpayer Compliance; (b) Taxation Services has positive and significant effect on Taxpayer Compliance; (c) variable service of tax authorities and Taxation Services simultaneously have significant effect on Taxpayer Compliance. Contribution of both independent variables on tax compliance is relatively small at only 16.7 percent. While at 83.3 percent, the tax compliance is influenced by other factors. Based on the conclusion, it can be submitted the following suggestions: (a) taxation socialization should be increased so that all taxpayers know that they have choices and ease to report SPT; (b) Tax Officer must more Proactive and communicative to the taxpayers; (c) rewards and punishments apply to the taxpayer in accordance with the legislation in force; (d) variable service of tax authorities and Taxation Service has simultaneously contributed influences on taxpayer compliance is relatively small at only 16.7 percent. It is therefore recommended for future studies to examine several other factors, such as the understanding of the self-assessment system, education level, income level, tax penalties, or because of attitudes, subjective norms, and perceived behavioral control