Pengaruh Pemahaman Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan Dan Penggunaan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Kupang

CLEMENTIN, Angelina Priscisila (2024) Pengaruh Pemahaman Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan Dan Penggunaan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Kupang. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Angelina Priscisila Clementin, Student Identification Number 33119052, with the thesis title ‘The Effect of Taxpayer Understanding, Service Quality, Tax Sanctions, and the Use of E-Filling on Individual Taxpayer Compliance at KPP Pratama Kupang’. Under the guidance of Dr Yolinda Yanti Sonbay, SE, M.Sc as supervisor I and Maria Goreti Malut, SE, MM as supervisor II. The problem formulations in this study are: (1) Does taxpayer understanding have a significant effect on individual taxpayer compliance? (2) Does service quality have a significant effect on individual taxpayer compliance? (3) Do tax sanctions have a significant effect on individual taxpayer compliance? (4) Does the use of e-filling have a significant effect on individual taxpayer compliance? (5) Does taxpayer understanding, service quality, tax sanctions and the use of e-filling simultaneously have a significant effect on individual taxpayer compliance? The method used is quantitative method. The data used in this study are primary data in the form of questionnaires distributed to individual taxpayers registered at KPP Pratama Kupang with a sample size of 100 respondents. The data analysis technique uses multiple linear regression analysis using Microsoft Excel and SPSS Version 24 applications. The results showed that taxpayer understanding has a significance of 0.142 (> 0.05); service quality of 0.045 (< 0.05); tax sanctions of 0.221 (> 0.05); and the use of e-filling of 0.000 (< 0.05). This shows that taxpayer understanding, and tax sanctions partially have no significant effect on individual taxpayer compliance at KPP Pratama Kupang. While the quality of service and the use of e-filling partially have a significant effect on the compliance of individual taxpayers at KPP Pratama Kupang. The simultaneous test results show that taxpayer understanding, service quality, tax sanctions, and e-filling usage have a significant effect on individual taxpayer compliance at KPP Pratama Kupang with a value of fhitung 29.627> ftabel 2.47. The suggestions for KPP Pratama Kupang are to continue to improve service performance and often conduct tax socialisation, so that taxpayers understand and understand tax procedures and the importance of taxes for state development and what sanctions are obtained if they are not compliant in carrying out their tax obligations. Can be included with real evidence of taxpayers who get sanctions (administrative sanctions and criminal sanctions) for not complying or being late in paying and reporting their Annual Tax Return (SPT).

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