Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, sanksi Pajak dan Pemeriksaan Pajak Terhadap Kepatuahan Wajib Pajak Hotel di Kota Kupang

LAMABELAWA, Lidwina Aprilia Kerion (2022) Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, sanksi Pajak dan Pemeriksaan Pajak Terhadap Kepatuahan Wajib Pajak Hotel di Kota Kupang. Masters thesis, Universitas Katolik Widya Mandiri Kupang.

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Abstract

Regional taxes are one of the important sources of regional income to finance the administration of government, implementation of development and services to the community so as to realize regional independence, including hotel taxes. Based on data on the realization of hotel tax receipts in Kupang City during 2016-2020, it is known that the target achievement has not been maximized and there are hotel tax arrears that have not been paid. The aims of this study were to determine: 1) General description of taxpayer compliance, tax knowledge, taxpayer awareness, tax sanctions and hotel tax audits in Kupang City; 2) Significance of the effect of tax knowledge, taxpayer awareness, tax sanctions and tax audits simultaneously on hotel taxpayer compliance in Kupang City; 3) Significance of the effect of tax knowledge, taxpayer awareness, tax sanctions and partial tax audit on hotel taxpayer compliance in Kupang City. This study uses quantitative methods. The research sample is hotel taxpayers in Kupang City as many as 162 WP. Data were collected by distributing questionnaires and analyzed using descriptive and inferential statistics using the SPSS application. The results of descriptive statistical analysis showed that taxpayer compliance was 70.31%, taxpayer knowledge was 71.32%, taxpayer awareness was 70.37%, tax sanction was 70.14% and hotel tax audit was 70.08%. Thus, all variables are in good category. The results of inferential statistical analysis show that tax knowledge, taxpayer awareness, tax sanctions and tax audits partially have a positive and significant effect on hotel taxpayer compliance in Kupang City. The results of the F test show that there is a significant effect of tax knowledge, taxpayer awareness, tax sanctions and tax audits simultaneously on taxpayer compliance. The result of the coefficient of determination (R2) states that the ability of the variables of tax knowledge, taxpayer awareness, tax sanctions and tax audits on hotel taxpayer compliance in Kupang City, is 72.8%. Based on the results of this study, it can be suggested to hotel taxpayers in Kupang City and the Kupang City Government to: 1) provide consulting services so that if taxpayers experience problems with the payment process, they should consult with the Kupang City Government; 2) provide socialization to taxpayers regarding the role of hotel tax as one of the local taxes that will affect the local revenue of Kupang City; 3) sanctions are given fairly to each taxpayer who does not comply with paying taxes; 4) how to provide training to employees who are appointed as tax auditors so that the number of tax auditors increases. Keywords: taxpayer compliance, tax knowledge, taxpayer awareness, tax sanctions, tax audit.

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