Pengaruh Kepatuhan Wajib Pajak, Pengetahuan Pajak Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Air Permukaan Dengan Kualitas Pelayanan Publik Sebagai Variabel Moderasi Pada UPT Badan Pendapatan Daerah Wilayah Kabupaten Kupang

KASE, Ewaldus (2022) Pengaruh Kepatuhan Wajib Pajak, Pengetahuan Pajak Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Air Permukaan Dengan Kualitas Pelayanan Publik Sebagai Variabel Moderasi Pada UPT Badan Pendapatan Daerah Wilayah Kabupaten Kupang. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Surface Water Tax, which is abbreviated as PAP, is a tax on the collection or utilization of surface water (East Nusa Tenggara Provincial Regulation number 2 of 2010). The problem in this research is that surface water tax revenues vary so that they are not under the target. This happens because there is no compliance from taxpayers, lack of Tax Knowledge from taxpayers, and avoidance of Tax Audit by surface water taxpayers at UPT Regional Revenue Agency Kupang Regency. This research aims to determine the description of Taxpayer Compliance, Tax Knowledge, and Tax Audit on Surface Water Tax Revenue with Public Service Quality as a Moderating variable. This study uses quantitative research methods to determine the magnitude of the influence between variables by testing the hypothesis. The population and sample of this study were surface water taxpayers at the UPT Regional Revenue Agency of Kupang Regency totaling 62 respondents. Data was obtained through a questionnaire. The data analysis technique used is descriptive statistical analysis and inferential statistical analysis. The results of descriptive statistical analysis show that the description of Taxpayer Compliance, Tax Knowledge, Tax Audit, Surface Water Tax Revenue, and Public Service Quality is in the very good category. The results of inferential statistical analysis show that taxpayer compliance has a significant effect on Surface Water Tax Revenue, Tax Knowledge has no significant effect on Surface Water Tax Revenue and Tax Audit has a significant effect on Surface Water Tax Revenue. The results of the moderation test show that the quality of civil servants can moderate taxpayer compliance with surface water tax revenues and the quality of civil servants does not moderate tax knowledge and tax audits on surface water tax revenues. Based on the results of this research, it is suggested to the UPT of the Regional Revenue Agency of Kupang Regency to develop an online tax payment system and a firm control function for Surface Water Taxpayers so that they can comply with paying Surface Water Tax arrears according to the time and rules that have been set. Thus, the realization of Surface Water Tax Revenue can increase at the UPT of the Regional Revenue Agency of Kupang Regency.

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